France – Single VAT Exemption Threshold Abolished 

The French Government adopted a single VAT exemption threshold of EUR 25,000 (later increased to EUR 27,500) through the Finance Act 2025. However, this measure has been temporarily suspended. On November 3, 2025, a Law signed by the President abolishes this measure and reinstates the previously valid thresholds. 

Considering that the availability of the VAT exemption status is based on the turnover from the previous year and the projected turnover in the current year, the binding thresholds are the following:

• Threshold of EUR 85 000(for year 2024) – for supplies of goods or provision of services in the accommodation sector, and the hospitality sector for supplies of food and drinks for on-premises consumption. The threshold for 2025 has been increased to EUR 93,500 
• Threshold EUR 37,500 (for the year 2024) for other types of provision of services. The threshold from 2025 is increased to EUR 41,250. 
• Threshold of EUR 50,000 (for the year 2024) from services rendered by lawyers, writers, and artists acting in their professional capacity. The threshold from 2025 is increased to EUR 55,000.

It should be noted that the Finance Bill 2026, currently under parliamentary review, proposes reducing these thresholds.