From January 1, 2025, new VAT exemption thresholds for self-employed people will come into force. Here are the numbers to remember.
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– In 2025, the VAT exemption thresholds for self-employed people will be revised.
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Something new in sight for self-employed people in 2025. From January 1, major changes will apply concerning turnover ceilings and VAT thresholds, as indicated Media24. The VAT exemption is a regime which exempts companies from the declaration and payment of VAT on the services or sales they carry out. This tax regime applies to all companies whose turnover for the previous year does not exceed certain thresholds.
Here are the figures not to be exceeded in 2025: 85 000 euros for purchase/resale and similar activities (compared to 91,900 euros in 2024); 37 500 euros for the provision of services and liberal activities (compared to 36,800 euros in 2024). An increased threshold, called tolerance, applies before the effective liability of VAT, it amounts to 93 500 euros for purchase/resale (compared to 101,000 euros in 2024) and 41 250 euros for the provision of services (compared to 39,100 euros in 2024).
Also read: How to become self-employed?
New turnover ceilings in 2025
The turnover ceilings will also be revised in 2025. These thresholds, which determine eligibility for the self-employed scheme, will be: 188 700 euros for purchase/resale activities, on-site sales and accommodation services (BIC), with the exception of non-tourist furnished rentals and 77 700 euros for commercial/artisanal services (BIC) and liberal activities (BNC).
These amounts take into account all gross revenue collected during a calendar year. Exceeding the ceilings over two consecutive years results in exit from the regime on January 1 of the following year, our colleagues specify.
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How will the revised VAT exemption thresholds and turnover ceilings specifically impact different types of self-employed businesses in France, considering their varying revenue streams and operational structures?
This article provides valuable information about upcoming changes to VAT exemption thresholds and turnover ceilings for self-employed people in France. Here’s a framework for an interview, broken down into thematic sections, based on the article’s content:
**I. Introduction & Setting the Stage**
* **General Question:** What are your initial thoughts on these revisions to VAT exemptions and turnover ceilings for self-employed individuals?
**II. Impact on Self-Employed Individuals**
* **Open-Ended Question:** How might these changes affect the day-to-day operations and financial planning of self-employed individuals, both positively and negatively?
* **Follow-Up:** What specific advice would you give to self-employed people who might be approaching these new thresholds?
* **Probing Question:**
Do you anticipate these changes leading to shifts in business practices or self-employment choices for some individuals?
**III. Understanding the Thresholds**
* **Clarifying Question:** Can you walk us through the different threshold types (VAT exemption and turnover ceilings) and explain their significance for self-employed people?
* **Scenario-Based Question:** Imagine a self-employed consultant who earned €35,000 last year. How might these changes impact their situation in 2025?
**IV. Broader Economic Implications**
* **Analytical Question:** What are the potential broader economic effects of these revisions on the self-employed sector and the overall economy? (e.g., impact on entrepreneurship, competition)
* **Future-Focused Question:** Do you think these changes are likely to be permanent, or could they be subject to further adjustments in the future? Why or why not?
**V. Perspectives and Solutions:**
* **Policy Question:** What factors led to these revisions being made?
* **Solution-Oriented Question:** What recommendations do you have for policymakers to ensure these changes are implemented fairly and effectively, minimizing negative impacts on self-employed individuals?
**VI. Conclusion**
* **Closing Question:** What key takeaway message would you leave with self-employed individuals regarding these VAT and turnover ceiling changes?
**Important Note:**
* Tailor these questions to the specific expertise and perspective of your interviewee (e.g., an accountant, a self-employment advocate, a representative from a small business association).
* Encourage the interviewee to provide concrete examples and real-world insights to make the discussion more engaging and relatable.
* Remember, the goal is to facilitate a thoughtful and informative conversation that explores the implications of these changes for the self-employed community.
