France: From 1 January 2026, domestic businesses can qualify for VAT exemption if their previous year turnover is below EUR 85,000 for commercial and accommodation activities, EUR 37,500 for services and liberal professions. If turnover exceeds these thresholds, the exemption can still apply until the end of the calendar year provided it does not exceed the increased thresholds of EUR 93,500 and EUR 41,250 respectively.
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Key Takeaways
From 1 January 2026, France's VAT exemption threshold for commercial and accommodation activities is EUR 85,000 for the previous calendar year, and EUR 93,500 if the exemption is retained until the end of the year.
From 1 January 2026, France's VAT exemption threshold for service activities and liberal professions is EUR 37,500 for the previous calendar year, and EUR 41,250 if the exemption is retained until the end of the year.
From 1 January 2026, if a French business surpasses the increased threshold during the calendar year, the VAT exemption ceases and the operator becomes liable for VAT from the day the threshold is reached.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 24 July 2026. It relates to VAT developments in France. The original source is 1stopVAT.
