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France: VAT exemption thresholds for goods, accommodations, and services reinstated retroactively to March 1, 2025

Reductions in thresholds planned under 2025 Finance Law repealed

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January 13, 2026

Parliament in November 2025 published Law No. 2025-1044, reinstating prior value added tax (VAT) exemption thresholds retroactively to March 1, 2025, repealing the reduction planned under the 2025 Finance Law.

The thresholds remain €85,000 for goods and accommodations, and €37,500 for other services, with specific limits for lawyers, writers, and artists.

KPMG observation
A 2026 Finance Bill under discussion proposes lowering these thresholds.


For more information, contact a KPMG professional at KPMG Avocats:

Arnaud Moraine | arnaudmoraine@kpmgavocats.fr

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