VAT Threshold France Freelance: When Must You Register?

The French VAT franchise thresholds for 2026 are: • Services (BNC/BIC): €36,800 base threshold • Tolerance zone: up to €39,100 • Goods (ventes): €91,900 base threshold • Tolerance zone: up to €101,000

If you exceed the base threshold but stay within the tolerance zone for one year, you keep the exemption. Exceed it two years in a row, or exceed the tolerance limit once, and you must register immediately.

The tolerance zone is often misunderstood. Here's the rule:

Year 1: Revenue between €36,800 and €39,100 → you keep the exemption Year 2: Revenue again above €36,800 → you must register from January 1st of Year 2

If you exceed €39,100 at any point, you must register from the first day of the month following the breach. No tolerance applies.

1. Declare the change on guichet-entreprises.fr 2. Receive your numéro de TVA intracommunautaire within 2-4 weeks 3. Start issuing VAT-compliant invoices immediately 4. Choose your filing regime (réel simplifié or réel normal) 5. File your first declaration by the assigned deadline 6. Update your invoicing software and templates

When you start charging 20% VAT, your effective price to non-VAT-registered clients increases by 20%. Consider: • Absorbing part of the increase to stay competitive • Communicating the change to clients in advance • Highlighting that B2B clients can deduct the VAT • Using this as an opportunity to raise rates

Use Taxelyo's VAT Calculator to model different pricing scenarios.