France’s 2026 VAT thresholds remain unchanged from 2025. Under the franchise en base, services and liberal professions have a €37,500 base threshold and €41,250 tolerance threshold. Sales of goods and accommodation have €85,000 and €93,500 thresholds. The proposed €25,000 single threshold was dropped. VAT and micro-enterprise ceilings are different, so a business can remain under the micro regime while owing VAT. Crossing the tolerance threshold makes VAT due from the first day of the overrun. Businesses near a threshold should track turnover monthly. From 1 September 2026, invoice exemption wording changes, and VAT-registered businesses must be able to receive e-invoices.
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