{"id":4822,"date":"2025-11-07T07:52:19","date_gmt":"2025-11-07T07:52:19","guid":{"rendered":"https:\/\/novalliance.fr\/?p=4822"},"modified":"2025-11-07T07:52:19","modified_gmt":"2025-11-07T07:52:19","slug":"2025-vat-exemption-reinstated","status":"publish","type":"post","link":"https:\/\/novalliance.fr\/en\/franchise-tva-2025-retablie\/","title":{"rendered":"The VAT exemption scheme in force on 1 January 2025 is reinstated"},"content":{"rendered":"<h2 class=\"wp-block-heading\">A return to the previous VAT-free regime<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000052485808?isSuggest=true\">Law no. 2025-1044 of 3 November 2025<\/a> re-establishes the<a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F21746\"> <strong>basic VAT exemption<\/strong><\/a> as it existed at <strong>1st January 2025<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This decision follows the <strong>challenges raised by the reform planned for 1 March 2025<\/strong> in the Finance Act for 2025, which envisaged abolishing specific allowances and lowering the threshold to \u20ac25,000, regardless of the type of activity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a result <strong>turnover ceilings<\/strong> to qualify for VAT exemption are maintained:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Category<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>Year N-1<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>Year N<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Commercial and similar activities<\/td><td class=\"has-text-align-center\" data-align=\"center\">85 000 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">93 500 \u20ac<\/td><\/tr><tr><td>Services<\/td><td class=\"has-text-align-center\" data-align=\"center\">37 500 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">41 250 \u20ac<\/td><\/tr><tr><td>Specific activities (lawyers, authors, performers)<\/td><td class=\"has-text-align-center\" data-align=\"center\">50 000 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">55 000 \u20ac<\/td><\/tr><tr><td>Other special services<\/td><td class=\"has-text-align-center\" data-align=\"center\">35 000 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">38 500 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These thresholds apply to <strong>until the end of 2025<\/strong>, This is pending a new reform scheduled for 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Professions still benefiting from a specific exemption<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Certain professions retain an exemption system adapted to their activity:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lawyers<\/strong> for services provided as part of their regulated activity; ;<\/li>\n\n\n\n<li><strong>Authors of intellectual works<\/strong> for the delivery of their works or the transfer of rights; ;<\/li>\n\n\n\n<li><strong>Performers<\/strong> for operations relating to the exploitation of their economic rights<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These specific schemes, which were initially due to disappear in 2025, are therefore <strong>extended<\/strong> at least until the end of the year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What this means for VSEs and SMEs<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The reinstatement of the basic VAT exemption scheme will make it easier for taxpayers to pay VAT. <strong>stability<\/strong> at <strong>sole traders, micro-businesses and small businesses<\/strong>.<br>By remaining below the thresholds indicated, these companies continue to <strong>invoice without VAT<\/strong> and <strong>simplify their accounting management<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f This allows :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>avoid periodic VAT returns and payments; ;<\/li>\n\n\n\n<li>offer more competitive rates for individual customers; ;<\/li>\n\n\n\n<li>clear fiscal visibility for 2025.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand <strong>companies exceeding these thresholds<\/strong> will have to anticipate a <strong>exit from the plan<\/strong> and ensure that VAT is applied correctly from the month following the overrun.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">And after 2025?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le <strong>finance bill for 2026<\/strong> provides for a <strong>new redesign<\/strong> of the system :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>deductible threshold set at <strong>37 500 \u20ac<\/strong> (\u20ac25,000 for building work) ;<\/li>\n\n\n\n<li>abolition of specific deductibles for lawyers, authors and performers.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These trends confirm a <strong>European harmonisation<\/strong> VAT exemption, in line with EU Directive 2020\/285.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Novalliance can help you with your VAT procedures<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">At <strong>Novalliance<\/strong>, we support <strong>VSEs, SMEs and the self-employed<\/strong> in the analysis of their tax regime and in the <strong>practical VAT management<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>checking compliance with thresholds ;<\/li>\n\n\n\n<li>simulation of the impact of leaving the scheme ;<\/li>\n\n\n\n<li>assistance with invoicing and declarations.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Need a personalised diagnosis?<\/em><br><a>Contact our cabi<\/a><a href=\"https:\/\/novalliance.fr\/en\/contact-us\/\">n<\/a><a>and<\/a> for tailor-made support.<\/p>","protected":false},"excerpt":{"rendered":"<p>https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F21746<\/p>","protected":false},"author":2,"featured_media":3344,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[879,880,877,881,882,883,878],"class_list":["post-4822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","tag-avocats-auteurs-artistes","tag-franchise-de-tva","tag-loi-2025-1044","tag-regime-de-la-tva-2025","tag-regime-fiscal","tag-seuils-de-chiffre-daffaires","tag-tpe-pme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le r\u00e9gime de la franchise de TVA en vigueur au 1er janvier 2025 est r\u00e9tabli - novalliance.fr<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime de la franchise de TVA au 1er janvier 2025 est r\u00e9tabli. 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