Photo par pockethifi via Flickr (CC BY 2.0)In brief:
- The 2026 cap is 188,700 euros for goods sales, 77,700 euros for services.
- The VAT exemption applies up to close thresholds; beyond that, the auto-entrepreneur must charge VAT.
- Exceeding the cap two years in a row switches the business to the standard sole trader regime.
- Revenue must still be filed monthly or quarterly, even with zero income.
The 2026 revenue caps
The French micro-business regime sets annual revenue caps, periodically revised by Urssaf. They differ according to the nature of the activity.
Table of thresholds by activity
| Activity | 2026 annual cap |
|---|---|
| Goods sales, food service, accommodation | 188,700 euros |
| Services (BIC) | 77,700 euros |
| Liberal professions (BNC) | 77,700 euros |
The VAT exemption threshold
As long as revenue stays under a threshold close to the micro-social regime’s own caps, the auto-entrepreneur does not charge VAT to clients and cannot reclaim it on business purchases. This simplifies invoicing but can be a disadvantage for an activity with significant professional purchases.
What happens if the threshold is exceeded
“Exceeding the revenue cap for two consecutive calendar years results in losing the micro-entrepreneur regime the following year.” — Urssaf, 2026
A one-off overshoot in a single year changes nothing immediately. It is the recurrence over two consecutive years that triggers the switch to the standard tax regime, with heavier accounting obligations.
The filing calendar
- File revenue collected each month or quarter on autoentrepreneur.urssaf.fr
- Pay social contributions calculated automatically as a percentage of the declared amount
- Track the annual total to anticipate a possible threshold overshoot
This tracking connects with the habits covered in the guide on managing cash flow day to day, and may lead to reconsidering the business registration process toward another structure if the activity grows significantly.
Frequently asked questions
What are the revenue thresholds for a micro-business in 2026?
The 2026 caps are 188,700 euros for goods sales and 77,700 euros for services and liberal professions under the BNC or BIC regimes.
What happens if the threshold is exceeded?
Exceeding it a single year has no immediate consequence, but exceeding it for two consecutive calendar years switches the business to the standard tax regime from the following January 1st.
Does an auto-entrepreneur have to charge VAT?
No, as long as revenue stays under the VAT exemption threshold, which is close to the micro-business social regime’s own caps. Beyond that, VAT must be charged and remitted.