Module 19 min931 wordsFree — no account
Two ceilings, two years
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — General tax code, article 293 B, I: taxable persons established in France benefit from an exemption relieving them of payment of value added tax where they have not made turnover, measured on the terms of article 293 D, exceeding 85 000 € in total and 37 500 € in services for the previous calendar year, nor 93 500 € and 41 250 € for the current year; version in force since 1 March 2025, from law no. 2025-127 of 14 February 2025; the page carries a repeal notice by ordinance no. 2025-1247 of 17 December 2025 whose effect is deferred to 1 January 2027 — verified on September 8, 2026
- entreprendre.service-public.gouv.fr — Franchise en base de TVA: under this regime there is no VAT return to file, the business being exempt from monthly or quarterly French VAT returns; the exemption ceases to apply from the first day of the overshoot (F21746, page checked on 1 January 2026) — verified on September 8, 2026
Contents linked from this module
- Filing your VAT returns
The filing regime that takes over as soon as the exemption ceases to apply.
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.