France raises 2026 VAT thresholds and recodifies tax law

France has set new VAT exemption and simplified regime thresholds for 2026. For goods, on-site sales and accommodation, the limits are 85,000 and 93,500 euros. For other services, they are 37,500 and 41,250 euros.

The rule works in two steps. Crossing the standard threshold makes VAT due from the following January 1, as long as the business stays below the increased threshold. Crossing the increased threshold makes VAT due immediately.

Beyond the thresholds, a bigger lega…