VAT threshold France : registration guide 2026

France applies differentiated VAT thresholds depending on business activity type and residency status. Resident businesses selling goods must register once annual sales exceed EUR 85,000, while those providing services face EUR 37,500, dropping to EUR 25,000 from June 2025. Non-established foreign businesses face no threshold whatsoever.

French VAT threshold and registration requirements explained

VAT registration in France follows strict rules. Resident businesses selling merchandise trigger tax obligations at EUR 85,000 annual turnover for goods, while services face the lower EUR 37,500 limit. Non-established businesses must register immediately upon making any taxable transaction, French authorities grant no grace period here.

EU-based ecommerce companies making distance sales into France must register once total EU-wide sales exceed EUR 10,000, unless enrolling in the One-Stop Shop (OSS) scheme. The franchise en base regime exempts small businesses below EUR 85,800 for goods and EUR 37,500 for services from charging VAT, though input VAT becomes non-deductible under this arrangement.

• Goods sales threshold : EUR 85,000

• Services threshold : EUR 37,500 (EUR 25,000 from June 2025)

• EU ecommerce trigger : EUR 10,000

• Non-established businesses : no threshold applies

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Voluntary registration remains unavailable for non-established businesses in France.

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