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The small-business VAT exemption

The two rows of ceilings by year assessed, the ban on deducting and the exact wording required on invoices, then leaving on the date of the overshoot or by an election that commits for two years. Three modules on a ceramics workshop. All the prose is free to read; the case study and quizzes are sold.

Foundational3 modules26 minModule 1 free to read

2026 rules — verified on September 8, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Managing my company's VAT· Step 1 of 11· Next step: Filing French VAT without mistakes

This content is part of the path: Succeeding as a micro-entrepreneur· Step 3 of 12· Next step: Deductible costs and the actual-costs regime

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • State what the exemption relieves a taxable person of.
  • Separate the previous-calendar-year ceilings from the current-year ones.
  • Retain the four amounts in the table of the I.
  • Understand the double reading the table requires.
  • Place the version date of the applicable text.
  • Retain the ban on deduction attaching to the exemption.
  • Retain the ban on showing the tax on invoices.
  • Know the exact wording to put on invoices.
  • Understand why the exemption is not always favourable.
  • Place the article carrying those bans.
  • Retain the exact date on which the exemption ceases on an overshoot.
  • Separate leaving by overshoot from leaving by election.
  • Retain when the election takes effect.
  • Retain the period the election necessarily covers.
  • Know the renewal mechanism and how it is terminated.

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 19 minFree — no accountTwo ceilings, two yearsWhat you will be able to do
    • State what the exemption relieves a taxable person of.
    • Separate the previous-calendar-year ceilings from the current-year ones.
    • Retain the four amounts in the table of the I.
    • Understand the double reading the table requires.
    • Place the version date of the applicable text.
    Read this module
  2. Module 28 minIncluded in the full courseNo VAT charged, no VAT recoveredWhat you will be able to do
    • Retain the ban on deduction attaching to the exemption.
    • Retain the ban on showing the tax on invoices.
    • Know the exact wording to put on invoices.
    • Understand why the exemption is not always favourable.
    • Place the article carrying those bans.
    View the module — full course
  3. Module 39 minIncluded in the full courseOut by the threshold, or by electionWhat you will be able to do
    • Retain the exact date on which the exemption ceases on an overshoot.
    • Separate leaving by overshoot from leaving by election.
    • Retain when the election takes effect.
    • Retain the period the election necessarily covers.
    • Know the renewal mechanism and how it is terminated.
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (3)
    • Mistakes to avoid (3)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (3)
    • Mistakes to avoid (3)
    • Official sources (3)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Read in French

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.