VAT: Calculation, Declaration and Regulation 2026

VAT 2026: Calculation, Declaration and New Regulations. Value Added Tax (VAT) remains one of the main indirect taxes in France, generating over 50% of the state's tax revenues. In 2026, several regulatory changes transform business obligations, particularly with the gradual generalization of electronic invoicing and strengthened automated controls via the CTC device (Continuous Transaction Controls). Mastering the calculation, declaration and new VAT regulations thus becomes a strategic issue for tax compliance and financial health of enterprises.