French input VAT: act before the 31 December 2026 time limit
Unclaimed French input VAT: businesses have until 31 December 2026 to adjust eligible VAT omitted in 2024. French VAT deadlines, CA3 returns and key points to review.
French VAT Recodification: Transfer to the CIBS Postponed until 1 January 2027
Ordinance No. 2026-671 postpones the transfer of French VAT legislation to the CIBS until 1 January 2027. Discover the revised timetable, the key technical changes and the practical implications for businesses.
VAT Exempt Imports in France: Harmonisation of Formalities
A public consultation was launched on 25 February 2026 concerning clarifications published in the BOFIP (Official Public Finance Bulletin) regarding the scope and formal requirements applicable to purchases made under the VAT exemption scheme provided […]
French Finance Bill for 2026 – Law adopted on 2 February 2026
Key Tax Measures Affecting Businesses The French Finance Bill for 2026 (Projet de loi de finances – PLF 2026) was definitively adopted on 2 February 2026. Initially tabled before the French National Assembly on 14 […]
French VAT Recodification
With effect from 1 January 2026, the provisions relating to value added tax (VAT) have been legally transferred from the French Tax Code (Code général des impôts – CGI) to the Code of Taxes on […]
E-Invoicing France: Simplification Measures
E-invoicing reform in France: discover the simplification measures, the 2026–2027 timeline, and the VAT obligations for businesses.
European VAT on Works of Art
New European VAT regime applicable to the resale of works of art : French VAT rates and eligibility conditions of margin scheme
SME VAT exemption scheme: French Parliament repeals proposed reform
On June 2, 2025, the French National Assembly unanimously voted to repeal the reform of the VAT exemption threshold, which was initially scheduled to come into force on March 1, 2025. The bill now awaits final approval by the Senate, where no opposition is expected.
French VAT on Company Car Fleets: Risks and Opportunities
French VAT can be recovered on company car fleets. The VAT deduction right concerns business cars which are put at disposal of employees with authorisation of private use. Certain conditions must be met. BTOBNICE assists companies in VAT reclaim in France.
French VAT – SME Scheme: Reform Postponed Again
In its press release dated April 30, 2025, the French Ministry of the Economy, Finance, and Industrial and Digital Sovereignty announced a further postponement of the VAT exemption threshold reform, now delayed until the end […]
