VAT mention on invoices: what changes on 1 September 2026 (293 B → CIBS)
On 1 September 2026, the French VAT-exemption invoice mention changes from art. 293 B CGI to the CIBS. New wording and examples.
In short
- •On 1 September 2026, the wording referencing art. 293 B CGI is replaced by a reference to the CIBS (art. L. 223 et seq.).
- •Concerned: all self-employed under the French VAT exemption regime.
- •It is only a legal-reference change, not a change to your regime.
- •Update your invoice templates — or use a tool that does it automatically.
The VAT mention every French freelancer knows
Under the French VAT exemption regime (franchise en base), you do not charge VAT but must state it on every invoice. Until now the wording was:
« TVA non applicable, art. 293 B du CGI »
What changes on 1 September 2026
From 1 September 2026, the legal reference changes: the exemption provisions are recodified into the Code des impositions sur les biens et services (CIBS). The mention becomes:
« TVA non applicable, art. L. 223 et s. du CIBS »
It is a reference change, not a regime change: you remain VAT-exempt.
Who is concerned?
Every professional applying the French VAT exemption: auto-entrepreneurs, micro-businesses and other freelancers under the thresholds.
What to do
What about Robi AI?
Robi AI keeps the VAT mention up to date and generates invoices in the reform-compliant format (Factur-X / XML) — no need to track every regulatory change yourself.
Conclusion
Your regime does not change, only the sentence to print. Update your templates before 1 September 2026, or let a tool do it automatically.
Frequently asked questions
What is the new VAT mention from 1 September 2026?+
« TVA non applicable, art. L. 223 et s. du CIBS », replacing the reference to art. 293 B of the CGI.
Does my VAT regime change?+
No. Only the legal reference on the invoice changes; you remain VAT-exempt.
Am I concerned as an auto-entrepreneur?+
Yes, if you benefit from the French VAT exemption regime — most auto-entrepreneurs under the thresholds.
Put these tips into practice
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