Global Daily Tax News, France Amends VAT Registration Rules In 2026 Finance Bill, (Oct 22, 2025)

France has included provisions in the 2026 Finance Bill to adjust the value-added tax registration thresholds.

Article 25 of the Bill provides that a taxpayer must register for value-added tax when its turnover in the previous year exceeded EUR37,500. In addition, taxpayers be required to register for VAT where their turnover exceeds this turnover by 10 percent in the current year – that is, when the taxpayer's turnover in a year exceeds EUR41,250.

In addition, the Bill confirms lower thresholds for construction work-related services of EUR27,500 (current year) and EUR25,000 (prior year), respectively.

The proposed overhaul to the VAT registration rules had been included, albeit with different rates, in a Finance Bill that was presented in February 2025 but that was later abandoned. Initially, the changes were proposed to be effective from March 1, 2025.

Under the system in place in 2025, the VAT registration threshold was EUR85,000 for goods, EUR37,500 for services and liberal activities, EUR50,000 for lawyers and the supply of works subject to copyright, and EUR35,000 for certain other non-regulated services offered by legal professionals.

The changes would be effective from January 1, 2026.