VAT recodified in the CIBS: what changes for real estate

The French Taxes on Goods and Services Code (CIBS), created by ordonnance n° 2021-1843 of 22 December 2021, progressively consolidates the levies on goods and services: excise duties on energy, alcohol and tobacco, transport taxes, then other sector-specific levies. The transfer of VAT, effected by ordonnance n° 2025-1247 of 17 December 2025, completes this project: VAT now occupies Book II of the code, with a modernised drafting in short articles.

The CGI remains the seat of the legislative VAT rules until 31 August 2026. From 1 September 2026, those rules are codified in Book II of the CIBS, pursuant to ordonnance n° 2025-1247 of 17 December 2025. Real estate transactions whose chargeable event occurs before that date remain governed by the CGI texts in the wording then applicable.

In principle, no: the exercise is conducted without changing the substance of the law, meaning that the substantive rules (scope, exemptions, options, rates, right to deduct) are carried over without any general reform. The complete rewriting nevertheless involves drafting adjustments: codification of case-law solutions, reclassifications between statute and regulation, reformulation of certain mechanisms such as the relief of article 257 bis of the CGI. On the sensitive points of a transaction, a text-by-text verification remains advisable.

These articles are repealed on 1 September 2026 and their content is carried over into Book II of the CIBS under a new numbering. Concordance tables accompany the reform and make it possible to identify, for each former article, the corresponding new provisions. Moreover, in line with standard recodification practice, references to the repealed provisions contained in deeds and contracts are deemed to refer to the corresponding CIBS provisions: a deed citing the former article does not become invalid as a result.

No, a transition has been arranged: taxable persons may continue to cite the former CGI articles on their invoices during a tolerance period running until 31 December 2027. Two strategies are then available: switching to the CIBS references, or citing directly the provisions of Directive 2006/112/EC, whose numbering is unaffected by domestic recodifications. The updating of invoicing settings should be planned before the tolerance period ends.

The risk of a challenge on that ground alone is limited: references to repealed provisions are deemed to refer to the corresponding provisions of the new code, and the parties' intention remains identifiable. It is nevertheless preferable, for VAT options, undertakings to build or to resell and margin-scheme clauses, to cite the new CIBS articles, where appropriate with a reminder of the former reference: a clear citation avoids any dispute with the tax authorities or the counterparty.

Yes. The tax authorities submitted their guidance, reorganised along the CIBS plan, to a public consultation from 18 February to 15 April 2026. The guidance on real estate VAT (supplies of buildings, options, VAT on the margin, reduced rates) is due to be republished under the new references. During the transition, it is important to check which version of the guidance applies, in particular for the purposes of relying on published doctrine under article L. 80 A of the French Tax Procedure Code (LPF).