Exemption on VAT

Under certain conditions, individual operators do not have to charge VAT on the transactions they carry out.

1.Deductible under ordinary law

  • Limiting turnover: The VAT-based exemption applies in 2024 to companies whose turnover excluding VAT in France in 2023 does not exceed:

91 900 € for supplies of goods, sales to be consumed on site and accommodation services.

36,800 € for other services.

In the case of a mixed activity, the total turnover may not exceed €91,900 and the proportion of turnover relating to other services may not exceed €36,800.

These limited revenues are assessed without taking into account exceptional income, such as proceeds from the sale of fixed assets, self-delivery, banking, financial and insurance transactions.

It is possible to waive the basic deductible by opting for the payment of VAT. This option no longer automatically excludes the company from the micro-BIC regime.

For 2024, the VAT-based exemption remains applicable if the 2023 turnover exceeded the thresholds of €91,900 or €36,800 but did not exceed €101,000 (sales and similar transactions) or €39,100 (services).

2. Consequences of the application of the deductible:

The beneficiaries of the basic franchise may not

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