The triennial revision of the thresholds of the franchise regime based on value added tax (VAT) and the thresholds of the simplified declaration regime took place on January 1, 2023. The new thresholds, summarized in BOI- BAREME – 000036 , apply for the period from 1 January 2023 to 31 December 2025.With regard to the basic deductible, the thresholds mentioned in I to V of article 293 B of the general tax code (CGI) are updated in the same proportion as the evolution of the upper limit of the first tranche of the scale. income tax between 2019 and 2022. These thresholds are rounded to the nearest hundred euros (CGI, art. 293 B, VI).In addition, since January 1, 2023 , the thresholds applicable in the departments of Guadeloupe, Martinique and Réunion are the common law thresholds. The increased thresholds previously applicable in these departments can no longer be used as a reference for the application of the basic deductible to transactions whose triggering event occurs from January 1, 2023 .Finally, the simplified VAT tax regime mentioned in article 302 septies A of the CGI is, since January 1 , 2022, called the simplified declaration regime (RSD). The provisions governing it are taken from Article L. 162-1 of the Goods and Services Tax Code (CIBS) to Article L. 162-9 of the CIBS . Its thresholds are indexed under the conditions provided for in Chapter II of Title III of the Goods and Services Tax Code with changes every three years. The levels resulting from this indexation, as well as the data from which they are calculated, are established by order of the Minister responsible for the budget and the values are rounded off to thousands of euros.For the years 2023, 2024 and 2025, the thresholds of the RSD are noted by article 0-2 and article 0-3 of the decree of December 13, 2022 as amended noting various tariffs and tax system thresholds relating to certain taxes on goods and services .
Source: bofip.impots.gouv.fr
