France

The VAT small-business threshold in France is €85,000 of annual turnover. The standard VAT rate is 20%.

Franchise en base: previous-year turnover up to €85,000 for sales of goods, on-site consumption and accommodation, or €37,500 for other services. Crossing the base threshold ends the franchise on 1 January of the following year; crossing the higher current-year limit (€93,500 / €41,250) ends it from the first day of the excess. The planned single €25,000 threshold was abandoned by the law of 3 November 2025.

Since 1 January 2025, France also applies the EU cross-border small-business exemption: a business established in another member state can use France’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in France?

The VAT small-business threshold in France is €85,000 of annual turnover.

What is the standard VAT rate in France?

20%. Reduced rates: 5.5%, 10%; super-reduced 2.1%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.