France – threshold maintained for 2025
On 3 November 2025, Law no. 2025 1044 was enacted, reinstating and stabilising the VAT exemption thresholds (“franchise en base”) for micro entrepreneurs and small businesses.
This reverses the change initially planned under the 2025 Finance Act, which would have introduced a single € 25,000 threshold for all activities from 1 March 2025.
As a result, the thresholds applicable in 2024 remain unchanged for 2025, providing a period of welcome stability for micro entrepreneurs and small businesses.
However, businesses should stay alert to future developments: the draft Finance Bill for 2026 already proposes another adjustment to the thresholds.
