Government Suspends VAT Exemption Reform for self-employed individuals and small businesses

The Government has suspended the reform of the VAT exemption initially proposed in the 2025 finance law, responding to concerns raised by self-employed individuals and other stakeholders, pending further examination during the next budget review.
This decision underscores the Government’s commitment to the tax regime for self-employed entrepreneurs, affecting over 2.5 million companies, and emphasizes the importance of dialogue with economic actors and parliamentarians to address the lack of consensus on the reform.
A new proposal will be developed in the coming months, aiming to balance competition, particularly in the construction sector, with the need for simplification of the system while maintaining a specific threshold of €25,000 per year.

Exemption Registration