VAT Threshold France: Registration Guide for 2026
Updated: Sep 24
The VAT threshold France applies is differentiated by business activity type and residency status. Businesses established in France can stay under the VAT franchise until annual sales exceed EUR 85,000 for goods or EUR 37,500 for services, thresholds that remain unchanged in 2026 after the planned EUR 25,000 single threshold was abandoned. Non-EU businesses face no threshold whatsoever, while EU businesses can only use the French franchise through the EU SME scheme.
VAT threshold France: 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 85,000 for goods and EUR 37,500 for services (with tolerance thresholds of EUR 93,500 and EUR 41,250) from charging VAT, though input VAT becomes non-deductible under this arrangement.
Goods sales threshold : EUR 85,000
Services threshold : EUR 37,500 (unchanged in 2026)
EU ecommerce trigger : EUR 10,000
Non-established businesses : no threshold applies
Voluntary registration remains unavailable for non-established businesses in France.
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