As previously reported, the French National Assembly has published the draft Finance Bill for 2026, which was submitted on 14 October 2024. In addition to the measures reported, the draft legislation changes the VAT registration (exemption) threshold. This includes a standard prior-year threshold of EUR 37,500 in annual turnover, with a EUR 25,000 threshold for real estate (construction) work, while the current year thresholds would be EUR 41,250 and EUR 27,500, respectively. Note that the F…