Single €25,000 VAT exemption threshold abandoned and previous thresholds kept
Law 2025-1044 of 3 November 2025, based on a private member's bill, repeals the reform of the VAT franchise scheme set by Article 32 of the 2025 Finance Act (single €25,000 threshold from 1 March 2025, suspended by the government before it applied) and restores the thresholds applicable before 1 March 2025.
Measure originators
No official estimate found for this measure.
Measure impact
Micro-entrepreneurs and small businesses remain VAT-exempt up to €85,000 of turnover for sales and €37,500 for services, with the specific thresholds for lawyers, authors and performers. The single €25,000 threshold never applied.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Drafting of the bill (Finance Bill or Social Security Finance Bill)
Ministère compétent
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration