Guide Micro-Entreprise
FR
IntermediateTaxRead 11 minUpdated March 2026

VAT for micro-enterprises: exemption, thresholds and obligations

VAT exemption, 2026 thresholds (€85,000/€37,500), invoicing with and without VAT: everything about VAT as a micro-entrepreneur.

The 4 key steps
  1. 1Understand the VAT base exemption
  2. 2Know the 2026 thresholds by activity type
  3. 3Know when and how to invoice with VAT
  4. 4Manage the transition to VAT liability
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Guide Micro-Entreprise

Editorial team · Business law & Taxation

Updated on 19 March 2026

Verified on official sourcesSources: URSSAF, DGFiP, LegifranceOur methodology

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