As part of the re-codification work on taxes on goods and services, Ordinance 2025-1247 of 17 December 2025 on the re-codification of value added tax (OJ of 20 December 2025) has just been published.
With the transfer of VAT to the French Goods and Services Tax Code (code des impositions sur les biens et services – CIBS), the Tax authorities are end the legislative part of this new code that adapts part of French tax legislation to modern codification standards.
This updated version of French VAT legislation will enter into force on 1 September 2026.
You can find the first commentary by our specialised lawyers Elisabeth Ashworth and Marie-Odile Duparc on the following link, CIBS Book II: the great shift for VAT into the French Goods and Services Tax Code.
