Key points in brief:

  • Switchover date: The recodification of VAT from the General Tax Code (CGI) to the Code of Taxes on Goods and Services (CIBS) has been postponed to 1 January 2027.
  • Nature of the reform: This is a change at constant law; the substantive tax rules remain strictly identical.
  • Invoicing tolerance: An additional period is granted until 30 June 2028 to update the legal references on invoices.
  • Operational impact: Businesses must update their ERP systems, IT systems and contractual documentation.

French taxation is about to undergo a major structural transformation. Originally set out in the General Tax Code (CGI), the rules on Value Added Tax (VAT) are about to switch to an entirely new frame of reference: the Code of Taxes on Goods and Services (CIBS).

Brought about by Ordinance No. 2026-6711, this recodification, known as “at constant law”, has officially had its entry into force timetable postponed to 1 January 2027. For tax, finance and accounting departments, this additional time is a golden opportunity to anticipate the transition without disrupting ongoing projects, particularly the rollout of electronic invoicing.

Why has the VAT in the CIBS timetable been postponed?

Originally planned for September 2026, the integration of VAT into the CIBS has been postponed by the French government to 1 January 2027.

The main reason for this postponement is the desire to avoid operational overload for businesses. By coinciding with the implementation of the major electronic invoicing reform, the previous timetable risked generating significant confusion. This postponement thus provides an essential safety valve to adapt information systems with complete peace of mind.

⚠️ Point of attention
The postponement of the recodification of VAT into the CIBS does not change in any way the timetable or the obligations of electronic invoicing. The two workstreams are progressing in parallel.

A reform “at constant law”: What are the real impacts on the ground?

A reform “at constant law” means that no upheaval of the substantive tax rules is expected. The fundamental mechanisms of VAT remain intact, but the organisational impacts are real.

What is not changing:

  • The main fundamental principles of VAT.
  • The rules of taxation and the chargeable events.
  • The mechanisms for deduction and payment.
  • The integration of the latest case law of the Court of Justice of the European Union (CJEU).

What is changing radically:

  • The overall structure of VAT law.
  • The complete numbering of the legal articles.
  • Businesses’ internal documentary reference framework.

Timeline and key milestones of the VAT / CIBS transition

To help you manage this change within your organisation, here is a summary timetable of the key stages to remember:

Date / PeriodKey StageImplications for your business
February – April 2026Public consultationDiscussions on transitional measures and securing of practices.
1 January 2027Effective entry into force of the CIBSOfficial switchover of the texts: operations fall under the new Code of Taxes on Goods and Services.
Until 30 June 2028Transitional invoicing periodTolerance granted to continue mentioning the former CGI references on your invoices.
2027 – 2028Finalisation and ratificationProgressive integration of complementary regulatory texts into the CIBS.

Action plan: How to prepare your business starting today?

The administration will make available CGI / CIBS correspondence tables to facilitate adaptation. Your roadmap must incorporate 4 priority workstreams:

Here are the priority workstreams to incorporate into your roadmap:

  • Updating of IT systems: Schedule the update of your enterprise resource planning (ERP) systems, accounting software and tax tools to integrate the new nomenclature.
  • Securing of invoicing: Take advantage of the extension of the transitional period allowing the use of CGI references on your invoices until 30 June 2028 to plan the evolution of your invoice templates with complete peace of mind.
  • Documentary and contractual review: Review your general terms and conditions of sale (GTC), customer/supplier contracts and internal procedures mentioning CGI articles.
  • Team training: Raise awareness among your accounting, legal and tax teams of the new textual equivalences to avoid errors during audits.

The long-term benefits for economic operators

Beyond the technical constraint of compliance, this major recodification brings genuine structural advantages:

  • Increased readability of French indirect taxation thanks to a logical regrouping of tax provisions.
  • Simplified access to information for tax law practitioners and international finance teams.
  • Strengthened legal certainty for cross-border and domestic operations through a modernised and harmonised body of law.

Secure your transition to the CIBS reform

Anticipate the impacts on your ERP systems and bring your VAT flows into compliance today with the tailored support of ASD Group experts.

Contact our VAT experts >

Sources:

  1. legifrance.gouv.fr (in French) ↩︎

Noémie Almot
Community Manager & Copywriter

Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.