France: Adjustments to VAT base-franchise thresholds in Finance Bill for 2026 (No. 1906)
Progress
Current status
under deliberation
14 Oct 2025 under deliberation
Scope
Implementers
France
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Finance Bill for 2026 including adjustments to VAT base-franchise thresholds was introduced to National Assembly
On 14 October 2025, the Government introduced the Finance Bill for 2026 (No. 1906) to the National Assembly with measures to modify the VAT base-franchise regime. Article 25 proposes raising the general annual turnover threshold to EUR 37’500 while …
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament