Global Daily Tax News, France Sets VAT Registration Thresholds For 2026, (Nov 7, 2025)

France has enacted legislation to adjust the nation's value-added tax registration thresholds.

The amendments provide that the general VAT registration threshold for current-year supplies will be EUR93,500, and EUR85,000 for prior-year supplies.

For services, a taxpayer must register for value-added tax when its turnover in the previous year exceeded EUR37,500. In addition, taxpayers will 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.

The changes will be effective from January 1, 2026.