France Gazettes Ordinance Recodifying VAT, Amending GST Code

The French Official Gazette Dec. 20 published Ordinance No. 2025-1247, recodifying VAT and amending the GST Code. The ordinance includes measures: 1) consolidating all VAT rules into a new book of the GST Code for clarity, accessibility, and full EU alignment; 2) updating definitions of taxable persons, economic activities, place of supply, and deduction rights; 3) reorganizing exemptions, reduced and special rates, and sectoral regimes including health, education, agriculture, and digital services; 4) implementing EU digital VAT reforms, like One-Stop-Shop (OSS) and Import One-Stop-Shop (IOSS) regimes for e-commerce, and imposing VAT collection obligations on digital platforms; 5) harmonizing cross-references in ...