TLDR: If you provide services in France other than sales for on-premises consumption and accommodation services, the thresholds indicated by Article 293 B are €37,500 for the previous calendar year and €41,250 for the current year. For supplies of goods, sales for on-premises consumption and accommodation services, they are €85,000 and €93,500. The sources provided do not make it possible to confirm the regime applicable after December 31, 2025.
Who the VAT exemption based on turnover applies to
You may qualify for the VAT exemption based on turnover if you are a taxable person established in France and if your turnover generated in France does not exceed the thresholds set out in Article 293 B of the French General Tax Code.
The exemption relieves you from paying VAT on the transactions concerned. The reference turnover is calculated excluding VAT and corresponds to supplies of goods and services carried out in France, in accordance with the rules of Article 293 D.
Thresholds applicable to service activities
For services other than sales for on-premises consumption and accommodation services, the indicated thresholds are as follows:
| Reference period | Threshold | |---|---:| | Previous calendar year | €37,500 | | Current year | €41,250 |
You must therefore distinguish the turnover for the previous calendar year from that generated during the current year. These two amounts correspond to different situations and are not thresholds that you can choose freely.
Thresholds applicable to goods, catering and accommodation
For supplies of goods, sales for on-premises consumption and accommodation services, the indicated thresholds are:
| Reference period | Threshold | |---|---:| | Previous calendar year | €85,000 | | Current year | €93,500 |
These thresholds do not replace those applicable to ordinary services. You must use the category corresponding to the nature of your transactions.
Special cases for certain professions
Specific thresholds are provided for lawyers, authors of intellectual works and performing artists. For the transactions referred to in Article 293 B, the indicated thresholds are €50,000 for the previous calendar year and €55,000 for the current year.
For other transactions carried out by these professions, the indicated thresholds are €35,000 and €38,500. You cannot automatically extend these specific thresholds to any activity carried out as a freelancer.
Turnover to be taken into account and developments in 2025
You must take into account the turnover generated in France, excluding VAT, in accordance with Article 293 D. Certain transactions are taken into account according to specific rules, while disposals of tangible or intangible fixed assets are excluded from the calculation.
The sources provided mention a reduction in the thresholds to €25,000 for the turnover of the previous year and €27,500 for that of the current year as of March 1, 2025. They then indicate that implementation of this reduction was suspended until December 31, 2025.
These elements specifically concern the year 2025. They are not sufficient to determine the regime applicable after December 31, 2025.