VAT basic exemption: e-invoicing applies too
Enter your activity and turnover: the tool says whether you stay exempt and recalls your e-invoicing dates.
VAT basic exemption
Yes
E-invoices to issue from 1 September 2027, without VAT, with the exemption note; e-reporting every 2 months.
| Base threshold | €37,500 |
| Upper threshold | €41,250 |
| Receive e-invoices | 1 September 2026 |
| Issue (business customers) | 1 September 2027 |
CGI article 293 B: sales €85,000 / €93,500, services €37,500 / €41,250.
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
The French VAT basic exemption (franchise en base) lets a business charge no VAT while its turnover stays below the thresholds of article 293 B of the tax code: 37500 euros in the previous year for services and 85000 euros for sales of goods, with upper thresholds of 41250 and 93500 euros for the current year. It does not take a business out of the e-invoicing reform, because an exempt business remains a VAT taxable person. It must therefore be able to receive e-invoices since 1 September 2026, and issue its invoices to other businesses established in France electronically from 1 September 2027, without VAT and with the note “TVA non applicable, art. 293 B du CGI”. E-reporting of its consumer sales and payments received follows a lighter pace: one transmission per calendar two-month period, between the 25th and the end of the following month. With no transactions in the period, there is nothing to send.
The article 293 B thresholds
Since 1 March 2025, article 293 B of the French tax code sets two series of thresholds. The base threshold applies to the previous year’s turnover, the upper threshold to the current year’s. The service-public.fr page on the exemption presents them the same way.
| Activity | Base threshold (previous year) | Upper threshold (current year) |
|---|---|---|
| Services | €37,500 | €41,250 |
| Sales of goods, accommodation | €85,000 | €93,500 |
If current-year turnover passes the upper threshold, VAT is due from the date it is crossed. If it passes the base threshold without reaching the upper one, the exemption ends on the following 1 January. Specific thresholds exist for some professions, such as lawyers and authors.
What e-invoicing changes
An exempt business remains a taxable person: the reform applies to it like any other, according to its size. What differs is the content of the files and the e-reporting pace. Its e-invoices carry zero VAT, with the exempt category and the article 293 B note. Its data transmissions follow the calendar two-month period, from the 25th to the end of the month after each period, and the same applies to payment data for services.
E-reporting sends a year
E-reporting sends a year
6
| Consumer and foreign sales | 1 send every 2 months, from the 25th to the end of the next month |
| Payment data | 1 send every 2 months, from the 25th to the end of the next month |
| Fine per missed send | €500 |
| Maximum fine if all are missed | €3,000 |
Six sends a year, at most
With two-month periods, an exempt business selling to consumers every month sends at most six times a year for its sales, and as many times for payments if it sells services. Each missed send can cost €500, unless it is a first breach repaired in time. The simplest approach is to choose a platform that prepares e-reporting from your invoices and till, and to put the six deadlines in your diary. Dates are on the e-reporting page, payments on the payment data page.
Writing the invoice correctly
The exemption note stays mandatory on every invoice, as do the four new mentions from your issuing date. Since you may not have an EU VAT number, your SIREN serves as identifier. The Factur-X creator produces an exempt invoice compliant with the EN 16931 profile, and the list of mentions checks that nothing is missing.