French « TVA non applicable » mention: 293 B until end of 2026, L. 233-3 CIBS in 2027
French VAT exemption mention: « art. 293 B du CGI » until 31/12/2026, then « art. L. 233-3 du CIBS » from 1 January 2027 (postponed). Transition until June 2028.
Em resumo
- •Until 31 December 2026, the correct mention remains: « TVA non applicable, art. 293 B du CGI ».
- •The switch to the CIBS, planned for 1 September 2026, was postponed to 1 January 2027 (ordinance no. 2026-671 of 27 July 2026).
- •From 1 January 2027: « TVA non applicable, art. L. 233-3 du CIBS » — not L. 223-3, a version of the text that never came into force.
- •The old CGI reference stays accepted until 30 June 2028. The exemption regime itself does not change.
Key points
Under the French VAT exemption regime (franchise en base), you do not charge VAT but must state it on every invoice. The mention was due to change on 1 September 2026. That change was postponed to 1 January 2027.
Why 1 September 2026 was announced
French VAT rules are moving from the General Tax Code (CGI) to the CIBS. This recodification was due on 1 September 2026 — many sites announced it, including a first version of this article. Ordinance no. 2026-671 of 27 July 2026 postponed it to 1 January 2027, so businesses can focus on e-invoicing, which does start on 1 September 2026. Official text on Légifrance.
The 2027 mention
From 1 January 2027: « TVA non applicable, art. L. 233-3 du CIBS ». Beware of « L. 223-3 », often seen online: it is an earlier version of the text that never came into force.
In an e-invoice
In a Factur-X invoice, the mention must also appear in the XML as the VAT exemption reason (BT-121), with VAT category « E ». Robi AI currently writes the mention in force, art. 293 B du CGI, in the Factur-X XML, and the switch to the new reference is planned for 1 January 2027.
Conclusion
2026: 293 B du CGI. From 1 January 2027: L. 233-3 du CIBS. Until 30 June 2028, the old mention is still tolerated.
Perguntas frequentes
Which VAT mention should French freelancers use in 2026?+
Until 31 December 2026, under the exemption regime: « TVA non applicable, art. 293 B du CGI ». The change announced for 1 September 2026 was postponed.
When does the mention change?+
On 1 January 2027, following ordinance no. 2026-671 of 27 July 2026, which postponed the move of VAT rules into the CIBS.
L. 223-3 or L. 233-3 of the CIBS?+
L. 233-3. L. 223-3, often cited online, is an earlier version of the text that never came into force.
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