France’s tax authorities have issued detailed guidance on the application of lower electricity excise rates under the 2026 Finance Act, clarifying eligibility, procedures, and compliance requirements for suppliers and consumers.
France’s tax administration has issued guidance on the application of lower electricity excise duty following the enactment of 2026 Finance Act.
Published on 1 April 2026, the guidance explains how Article 71 of Law No. 2026-103 should be applied by electricity suppliers and consumer taxpayers.
The guidance clarifies the reduced rates in Article L. 312-65 of the Code des impositions sur les biens et services (CIBS) and the eligibility conditions in Articles L. 312-71 and L. 312-72. It also builds on rulings from late 2025 that managed excise rates before the Finance Law took effect.
