France: VAT exemption thresholds for goods, accommodations, and services reinstated retroactively to March 1, 2025
Reductions in thresholds planned under 2025 Finance Law repealed
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