In force 💡 FYI Threshold

France restores the €85,000 and €37,500 VAT franchise en base ceilings retroactively from 1 March 2025

This page records one dated change. For the rules in France as they stand today, see the France guide →

Jurisdiction
France
Tax
VAT
Change type
Threshold
Status
In force
Impact
FYI
Announced
4 November 2025
Effective
1 March 2025
Instrument
FR-LOI-2025-1044
Authority
Journal officiel de la République française (Légifrance)
Verified
Fetched from official source · high confidence
Who this affects

Small businesses and micro-entrepreneurs established in France using the franchise en base, including lawyers, authors and performing artists.

What to do

No action — monitoring only; in force retroactively from 1 March 2025.

The change

Loi n° 2025-1044 du 3 novembre 2025 (Journal officiel n°0259 du 4 novembre 2025, JORFTEXT000052485808) retroactively reinstated the dual-threshold franchise en base de TVA from 1 March 2025, overriding the uniform 25,000 € threshold set by LF 2025 Art. 32. Thresholds restored in Art. 293 B CGI: 85,000 € (previous-year national turnover) / 93,500 € (current-year ceiling) for commercial activities; 37,500 € / 41,250 € for other services; lawyers, authors, and artists receive separate 50,000 / 35,000 € ceilings under a new I bis.

What changed in detail

Loi n° 2025-1044 du 3 novembre 2025, published in JORF n°0259 of 4 November 2025, rewrites Article 293 B of the Code général des impôts once more. Under III, A of Article 1, its changes to the tax code apply from 1 March 2025.

General ceilings (I of Art. 293 B). A business established in France is exempt from paying VAT while its French turnover does not exceed:

Year assessedTotal turnoverServices other than on-site catering and accommodation
Previous calendar year€85,000€37,500
Current year€93,500€41,250

Lawyers, authors and performing artists (new I bis). Separate ceilings of €50,000 (previous year) and €55,000 (current year) for their regulated activity, and €35,000 / €38,500 for their other operations.

Exceeding a ceiling (II). Once a current-year ceiling in I or I bis is exceeded, the franchise stops for operations from that date.

The law also amends Article 32 of the finance law for 2025: it repeals 1° of I (the Article 231 change due on 1 January 2026) and removes the corresponding exception from its commencement clause. The revenue cost is offset by an additional tobacco excise.

What it means

These ceilings are the law today, and because they apply from 1 March 2025 they also replace the single €25,000 / €27,500 threshold of LF 2025 Article 32 for the whole period it was meant to cover (fr-franchise-tva-lf2025-art32). The figures are the same as those set by LF 2024 from 1 January 2025 (fr-franchise-tva-eu-sme-lf2024), so in effect the franchise never left the activity-based ceilings. Businesses that started charging VAT between March and November 2025 only because of the lower threshold should review those periods with their tax office.

Proof

Le I s'applique à compter du 1er mars 2025.

I applies from 1 March 2025.

LOI n° 2025-1044 du 3 novembre 2025 (JORF n°0259 du 4 novembre 2025) — Légifrance / DILA · captured 11 November 2026

Archived from the official distribution · JORFARTI000052485809 (article 1) · JORFTEXT000052485808 · NOR ECOX2515950L · JORF n°0259 du 4 novembre 2025 · echanges.dila.gouv.fr

No source snapshot. The source is the text as published in the Journal officiel. A copy of the official open-data edition of the Journal officiel is kept with this record.

Sources

What this replaces

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