VAT news decoded
by our lawyers

On July 16, 2026, the Conseil d'État annulled the tax ruling that subjected children's audiobook players to a 20% rate. The device is merely the physical medium for the audiobooks it contains, meaning the 5.5% rate applies.

French VAT leaves the Tax Code for Book II of the CIBS on 1 January 2027, and the old invoice wordings remain accepted until 30 June 2028. Why we recommend citing Directive 2006/112/EC rather than the CIBS: wording mapping, VATEX codes and a remediation timetable.

The Conseil d'État denies the export VAT exemption to a supplier whose customs documents name, not its French purchaser, but that purchaser's own customers. What this means for chain sales and the food and drink industry.

The ruling of 19 August 2026 holds that whether a good was physically used is irrelevant to the VAT margin scheme. We analyse its scope for deadstock sneakers, graded trading cards, sealed products and cellared wine.

In July 2026, the DGFiP published a practical guide to getting started with electronic invoicing: 29 Q&As that confirm there will be no further delays while outlining how to manage potential issues. We have analyzed the full text and identified the practical implications for businesses.

Version 1.4 of the AFNOR XP Z12-012 (formats and profiles) and XP Z12-014 (B2B use cases) standards, dated June 2026, was released on July 1, 2026. We have analyzed its impact on ongoing compliance projects and have outlined the key changes below.