France – VAT registration thresholds

The French parliament has adopted a law setting out VAT exemption thresholds, effectively repealing and suspending the planned reduction introduced by the 2025 Finance Law. The exemptions thresholds apply retroactively as from 1 March 2025.

The parliament reinstated the previously applicable thresholds as follows:

– EUR 85,000 for turnover derived in the preceding calendar year for supplies of goods
– EUR 37,500 for turnover derived in the preceding calendar year for services other than the provision accommodation and food and drinks for on-premises consumption;
– EUR 50,000 for turnover derived in the preceding calendar year from services rendered by lawyers, writers and artists acting in their professional capacity
– EUR 35,000 for turnover derived in the preceding calendar year by lawyers, writers and artists from services that do not form part of their professional status

There is however a 2026 Finance Bill, that is currently under parliamentary discussion, which proposes further changes of the above-listed thresholds in 2026.