- Amendments to VAT Exemption Conditions: Article 82 of Law No. 2023-1322 simplified the exit conditions from the VAT exemption based on annual national turnover, effective January 1, 2025. However, Article 32 of Law No. 2025-127 lowered these thresholds to €25,000 and €27,500, effective March 1, 2025.
- Suspension of Threshold Reductions: Following ministerial announcements on April 30, 2025, the implementation of the lowered VAT exemption thresholds has been suspended until December 31, 2025, delaying the changes for businesses.
- Updated Exit Terms for 2025: The terms for exiting the basic deductible in 2025 have been clarified and will replace previous guidelines published on March 3, 2025, ensuring businesses have clear directives regarding VAT compliance during this transitional period.
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