France’s draft finance bill (projet de loi de finances, or PLF) for 2027 has been tabled in the National Assembly as bill no. 3210, and its examination is under way. For a CFO or financial controller, the useful question is not whether the budget will pass. It is which of its measures will force changes to your ERP’s tax tables, accounts or reports, and by what date.
This article reviews the text as tabled (the Government’s initial version). Everything below is therefore under discussion: parliamentary amendments can add, change or remove provisions, and nothing applies before enactment. The goal is to prepare without touching production.
Where the bill stands
The bill was tabled on 1 October 2026 and referred to the Finance Committee, according to the National Assembly’s legislative file. That file mentions a committee report (no. 3291) and opinions from other committees, delivered over the course of October.
As of 1 November 2026, the text is therefore at first reading in the Assembly. The next stages (vote, Senate, a possible joint committee, enactment, then review by the Constitutional Council) can still change its content. Forecast calendars are circulating, but they are only announcements and may move: check the legislative file before any decision.
One effective-date rule to remember: Article 33 of the bill provides that, unless stated otherwise, taxes apply from 1 January 2027, and from 31 December 2026 for taxes triggered by the closing of a financial year or the end of a calendar year. That second category directly affects corporate income tax for a year-end closing on 31 December 2026.
Measures with a system impact
We only cover the articles of the tabled text that could change a configuration. Measures with no effect on a typical company’s systems (personal income tax, gifts and inheritance, housing) are set aside.
“Industry 4.0” super-depreciation (Article 9). SMEs and mid-caps under an actual-profit tax regime could deduct an amount based on the original value of new assets used in an industrial activity: robotics, additive manufacturing, design software, manufacturing or maintenance software, sensors and CNC machines, among others. The text targets assets acquired between 1 January 2027 and 31 December 2029 and ordered after the bill was presented to the Council of Ministers, with a special regime for orders backed by deposits of at least 10%. The deduction is spread straight-line over the asset’s normal useful life. The proposed rates are 40% (medium-sized companies and mid-caps) and 80% (small companies), rising to 80% and 120% in regional-aid zones.
Exceptional contribution from large companies (Article 15). The text partly renews, for a third year, the surtax on large companies’ profits, at a rate of 15.7% for that year. It applies only to corporate income tax payers above the turnover thresholds set by the text (€1.5 billion for the third year).
VAT on television services (Article 16). Removal of lines from the reduced-rate table to simplify the treatment of bundled offers. If adopted, some offers currently analysed as eligible for a reduced rate could fall under the standard rate.
Adjustments to the tax code on goods and services (Article 19). The text amends the new CIBS code, notably on leases arising from a lease conferring a real right (exemption with option) and on VAT becoming due on each payment received for buildings under construction.
Vehicles made available to employees and executives (Article 25). The text transposes a European mechanism: VAT would be based on the “normal” value of the service rather than the rent actually paid, where the latter is below market price. The same article refocuses super-depreciation for heavy trucks and light commercial vehicles on the cleanest powertrains.
Accounting entries files (Article 31). The explanatory memorandum announces a modernisation of how accounting entries files (the FEC, France’s tax-audit export) are handed over. The precise rules depend on the text and its implementing measures, so accounting teams should follow this closely.
Table: configuration, module, deadline, risk
| Measure (article) | ERP configuration affected | Module | Deadline in the text | Risk if not addressed |
|---|---|---|---|---|
| Industry 4.0 super-depreciation (9) | Asset category, flagging of eligible assets, order and acquisition dates, off-book tax deduction | Fixed assets, purchasing | Assets acquired 01/01/2027 to 31/12/2029 | Deduction unsupported or missed, tax difference not traced |
| Exceptional contribution (15) | Turnover calculation by year, tax provision | Accounting, consolidation | Years ending on or after 31/12/2026 per the text | Provision understated at closing |
| TV VAT (16) | VAT rate and code table for bundled offers | Sales, invoicing | 01/01/2027 unless otherwise stated | Wrong rate on invoices and returns |
| CIBS adjustments (19) | Real-estate VAT codes, VAT due on payment | Sales, VAT | 01/01/2027 unless otherwise stated | VAT point of liability set wrongly |
| Vehicles made available (25) | VAT base on the service, employee rents | Expense reports, benefits in kind, VAT | 01/01/2027 unless otherwise stated | Output VAT understated |
| FEC (31) | Entries export, submission process | Accounting | To be specified by implementing texts | Non-compliant export during an audit |
This table is a reading grid, not tax advice: the real effective date of each line will depend on the enacted text.
What to prepare now, without waiting for enactment
Do not change production before enactment. A rate or rule activated on a text that will be amended creates entries you will have to reverse. Work in a test environment.
Version tax tables by effective date. A VAT rate, a regime code or a depreciation coefficient should carry a start and end date, not be overwritten. If your ERP cannot do this for a given table, now is the time to find out and document a workaround.
Prepare test cases. A few per measure are enough: an invoice on a bundled offer, an industrial asset ordered in 2026 and delivered in 2027, an entry straddling the closing date, a vehicle rented to an employee.
Ask your vendor about statutory patches. Ask in writing which measures it plans to cover, in which fix and on what date, and whether delivery is included in maintenance or billed separately. A vendor rarely ships a patch before enactment, so allow for testing time.
Involve your accountant. They will confirm, on the enacted law, the tax interpretation to configure. Agree on a meeting after enactment, before the first affected closing.
Set up monitoring. Appoint someone to follow the legislative file, then the final text in the Official Journal, and to maintain a change register with effective dates.
Linking with the 2027 year-end switchover and e-invoicing
The calendar is tight: the text could apply from 1 January 2027, just as you roll over the financial year. Our year-end configuration checklist (in French) details what to freeze before 31 December; add one line per measure in the table above, with an owner and a decision date.
On the invoicing side, any change to a VAT rate or code flows through to e-invoicing. The codes in your ERP must stay consistent with the data sent to your certified platform: see our piece on French B2B e-invoicing and the September 2026 tolerance. Finally, if your group falls under the global minimum tax, check the interaction with the rules described in our article on OECD Pillar Two and the tax systems.
FAQ
Should we configure the PLF measures now? No. Prepare tests and versioned tables, but activate nothing in production until the bill is enacted and the effective date confirmed.
Will my vendor deliver the changes in time? It depends on the vendor and the contract. Ask for a written schedule of its statutory fixes and plan a testing window before the switchover.
Where can I check the status of the text? On the legislative file for the 2027 PLF, then on Légifrance after enactment.
Does my company fall under all these measures? Rarely. Super-depreciation targets industry, the exceptional contribution the very largest companies, and TV VAT certain service providers. Sort by activity before launching a project.
Going further
Changes to this text will be tracked here as the bill moves through Parliament. To receive regulatory alerts as soon as a measure affecting ERP is adopted, subscribe to the newsletter.
