VAT 2026: Calculation, Declaration and Regulations

Value Added Tax (VAT) remains one of France's main indirect taxes, generating over 50% of state tax revenue. In 2026, several regulatory changes transform business obligations, notably with the gradual rollout of electronic invoicing and strengthened automated controls through the CTC (Continuous Transaction Controls) system. Mastering VAT calculation, declaration, and new regulations becomes a strategic issue for tax compliance and business financial health.