Free tool
Enter your activity and your turnover: the simulator will tell you if you remain under the base exemption or if you must charge, collect, and declare VAT. It does not replace a consultation: if in doubt, explain your situation to us.
Frequently asked questions
The rules applied by the simulator, with the thresholds in force in 2025 and 2026.
This is the scheme provided for in Article 293 B of the French Tax Code (CGI): as long as your turnover remains below certain thresholds, you do not charge VAT and you do not declare it. In return, you do not recover the VAT paid on your purchases. Your invoices must bear the mention "VAT not applicable, art. 293 B of the CGI". With the recodification of VAT into the CIBS, applicable from 1 January 2027, the legal reference will change: see our CGI-CIBS concordance table.
Base threshold and higher threshold: €85,000 and €93,500 for sales of goods and accommodation, €37,500 and €41,250 for service provision, €50,000 and €55,000 for the regulated activity of lawyers and authors' works, €35,000 and €38,500 for other activities of lawyers and artists.
If the previous year's turnover exceeds the base threshold, the exemption no longer applies from January 1st. If it is the current year's turnover that exceeds it, without crossing the higher threshold, you remain exempt until December 31st, provided that the previous year remained below the base threshold. You will exit the scheme the following year.
Since 2025, the exemption ceases for transactions carried out from the day the higher threshold is exceeded: VAT is due from the transaction that causes the threshold to be crossed. Until 2024, it was due from the first day of the month in which the threshold was exceeded.
In the year of creation, thresholds are not prorated: only exceeding the higher threshold ends the exemption. The following year, the turnover from the year of creation is compared to the base threshold adjusted pro rata to the time of activity. Turn on the “Business started this year or last year?” option in the simulator to take this into account.
Yes. You can opt to pay VAT, for example, to recover VAT on your investments. The option takes effect on the first day of the month in which it is declared and commits you for at least two years. Before opting, consider the impact on your prices: your private individual clients cannot recover the VAT you will charge them.
Advisory, tax audits, litigation, or digital tax projects: describe your situation, and we will get back to you shortly.
