France VAT registration threshold

What this value means

PERIOD BASIS: Two-limb prior+current calendar-year test (CGI art. 293 B, I): the franchise en base applies to assujettis établis en France whose national turnover did not exceed EUR 85,000 (livraisons de biens, ventes à consommer sur place, prestations d'hébergement) in the PREVIOUS calendar year, subject to a current-year ceiling of EUR 93,500; separate limb of EUR 37,500 previous year / EUR 41,250 current year for other services. Exceed the current-year ceiling and 'la franchise cesse de s'appliquer pour les opérations intervenant à compter de la date du dépassement' (293 B, II) — same-day loss, not year-end. SECOND LIMB: Current-year ceilings: EUR 93,500 (goods/accommodation) and EUR 41,250 (other services); services headline is EUR 37,500 prior-year. Loss of franchise from the very date of exceeding the ceiling. NON-ESTABLISHED SUPPLIERS: Historically nil threshold: the franchise is reserved to 'assujettis établis en France', so non-established suppliers owed French VAT from the first taxable transaction for which they were liable (with fiscal representative for non-EU under CGI art. 289 A). REVERSED for EU businesses since 1 January 2025 by the Directive (EU) 2020/285 implementation (loi de finances pour 2024, n° 2023-1322, art. 82): a business established in another Member State may use the French franchise through the cross-border SME scheme (prior notification in its home state, 'EX' number, union annual turnover ≤ EUR 100,000). Non-EU established suppliers: still nil threshold from the first sale. IMPORTED DIGITAL SERVICES: No separate domestic threshold: non-established B2C suppliers of digital/electronic services owe French VAT from the first consumer sale (franchise unavailable to non-EU sellers), with the OSS non-Union scheme as the simplified registration; EU sellers below the EUR 10,000 union TBE/distance-sales micro-threshold may tax at origin, and EU SMEs may use the French franchise via the EX scheme. A foreign SaaS seller reading only '85,000 EUR' would wrongly conclude it has no French obligation. The great trap is the 2025 saga: LF2025 (n° 2025-127, art. 32) enacted a SINGLE EUR 25,000 threshold from 1 March 2025; it was suspended by government announcement, never applied in practice, and formally abrogated by LOI n° 2025-1044 du 3 novembre 2025 — engines that ingested the February 2025 text carry a phantom 25,000 threshold. Legifrance's current version runs from 01/03/2025 (the abrogation operating retroactively over the suspended period); the same figures had applied since 1 January 2025 under LF2024 art. 82, so there was factual continuity. Art. 293 B I bis keeps special franchises for avocats, authors of œuvres de l'esprit and artistes-interprètes: EUR 50,000 prior year / 55,000 current year for their regulated activity, EUR 35,000 / 38,500 for other operations. Headline 85,000 is the goods/accommodation limb — pure service businesses use 37,500. A future version is flagged from 01/01/2027 (check before then). Franchise users invoice 'TVA non applicable, art. 293 B du CGI' and cannot deduct input VAT; voluntary option for VAT remains available. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/fr/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/fr/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fr/vat-registration-threshold

Other France series: Policy interest rate (ECB deposit facility rate) · Value added tax (TVA) · Statutory minimum wage (SMIC horaire brut) · Public holidays (jours fériés) · Consumer price inflation (IPC, year-on-year) · Corporate income tax (impôt sur les sociétés) · Personal income tax (impôt sur le revenu) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)