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Conformément au premier alinéa de l'article 18 et à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant du même article 18 de l'ordonnance précitée, entrent en vigueur au 1^er janvier 2027.

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La taxe fait l'objet d'acomptes lorsque le déclarant bénéficie d'un report de son échéance déclarative accordé par l'administration en application de l'article L. 161-2.

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Au 1^er janvier 2027 :

Article L217-2 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2027 (Code des impositions sur les biens et services)