France – Simplified VAT Return Regime

The French tax administration is reminding businesses that the simplified VAT regime (Régime Réel Simplifié de TVA) will be abolished from 1 January 2027.

Under the current regime, businesses below specific turnover thresholds may submit one annual VAT return and make two VAT instalment payments during the year. Once the simplified VAT regime is implemented, those businesses will be moved automatically to the standard VAT regime and file VAT declarations either monthly or quarterly.

Businesses should therefore prepare for more frequent VAT calculations and payments.