Regulatory updates - France

To clarify and simplify the tax regulations in France for taxpayers, the French Government has been working the last few years on consolidating all the taxes of goods and services into a dedicated new tax code. The first step came in 2022 with the creation of the Goods and Service Tax Code (CIBS). France is set on integrating all the goods and service taxes into this new code. The next big step in this process comes now with the adoption of Ordinance No. 2025-1247 of December 17, 2025.

Effective 1 September 2026, all VAT regulations will now be moved from its previous place in the General Tax Code (CGI) and recodified into the CIBS. This recodification has no immediate impact on taxpayers as references on invoices to the former articles of the CGI instead of the new articles of the CIBS will be permitted until the end of 2027. Furthermore, there is no impact of the recodification whatsoever to the French e-invoicing and e-reporting mandate which also will start 1 September 2026.

The Ordinance is also accompanied by various amendments to the articles and transposes the provisions from EU legislation (VAT in the digital Age) passed earlier this year. For the full explanation of the changes please see the Report to the President of the Republic.

This achievement confirms Thomson Reuters’ commitment to helping businesses comply with e‑invoicing regulations, which can often be challenging for organizations to manage.

As a reminder, approved platforms are equivalent to PDPs, which are the only platforms authorized to act on behalf of businesses in France to issue e‑invoices and transmit them to the PPF.

To know more about the mandate, check out our website.

Chorus Pro has been the e-invoicing platform serving the public sector (B2G) in France since 2017. However, starting September 1, 2026, the platform will also handle G2B e-invoicing transactions, along with mandatory e-reporting of transaction and payment data to the PPF. Life cycle statuses will also be integrated between Chorus Pro and the PPF platform for all these transaction types.

All public administrations, state and related budgets, public establishments, and local authorities, regardless of size or legal status, must comply with the new specifications as of September 2026.

Meanwhile, for B2B, the French authorities have released version 3.1 of their current e-invoicing specifications for the upcoming e-invoicing mandate. All specifications, independent of the transaction type, can be found here.