France will transfer all VAT provisions from the General Tax Code into a new consolidated framework, the Code de l’imposition sur les biens et services (CIBS), effective 1 September 2026. The reform modernises the legislative structure, codifies EU measures such as the ViDA package and IOSS, and allows a transition period until 31 December 2027. E‑invoicing rules remain outside the CIBS for the time being.
The new CIBS becomes effective on 1 September 2026 for all VAT provisions.
Taxpayers may continue to reference CGI articles until 31 December 2027.
The ordinance transposes mandatory elements of the ViDA package and technical measures related to the Import One-Stop Shop (IOSS) into the CIBS.
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The Invoicing Hub · 4 days ago
France's DGFiP has released the first official list of definitively certified Approved Platforms for e‑invoicing, with just over 100 platforms now certified. The list will be updated as platforms complete audits, and the mandatory e‑invoicing go‑live is set for 1 September 2026, following a pilot phase in February 2026. Companies must use an Approved Platform and submit an audit report within a year of certification to maintain a renewable three‑year period.
VATAi · 15 days ago
France will terminate the one‑off fiscal representation route for Customs Procedure 42 on 1 January 2026, requiring non‑EU sellers to register for French VAT in their own name and file ongoing returns. The change removes the simplified “France‑as‑gateway” model and forces operators to adopt a formal French VAT footprint or reroute through other EU members.
RTC Suite · 17 days ago
On 15 January 2026 France and Germany will roll out updated hybrid e‑invoicing standards—Factur‑X 1.0.8 in France and ZUGFeRD 2.4 in Germany—aligned with the EU EN 16931 framework and the French AFNOR XP Z12‑012 standard. The update adds support for complex invoice structures, a newer UN/CEFACT CII release, clearer rounding tolerance rules, and updated documentation. Businesses invoicing in either country should verify ERP compatibility and adjust tax logic to meet the new tolerances.
VATCalc · 21 days ago
France has proposed raising its VAT registration thresholds for goods, services, legal services, and non‑profit organisations, but the changes are currently on hold pending budget approval. The new thresholds would be €93,500 for goods and accommodation services, €41,250 for services, €55,000 for legal services, and €80,011 for non‑profit organisations, with an EU‑wide scheme offering a €100,000 pan‑Europe threshold for small businesses.
VATCalc · 22 days ago
This guide outlines France’s VAT framework, including standard and reduced rates, registration thresholds, and upcoming e‑invoicing requirements. It also details compliance obligations for non‑resident businesses, digital services, and import VAT deferment schemes.
Novutech · 24 days ago
France confirmed its phased B2B e-invoicing rollout starting September 2026 for large enterprises, with full mandate for all businesses by September 2027. Factur-X is one of three mandatory formats.
