2026 figures · To be reviewed annually

Micro-enterprise ceiling and VAT: two thresholds that don’t mean the same thing.

Exceeding a VAT threshold does not automatically mean you’ll be excluded from the micro-enterprise scheme. This is one of the most costly misunderstandings for a new entrepreneur.

VIFLY Editorial Team Verified on 10/09/2026 Related official sources

Sales / hosting: micro-business cap 2026

203 100 €

Services / self-employed: 2026 micro-enterprise threshold

83 600 €

VAT: separate thresholds

To be continued separately

The micro-threshold is used to maintain the scheme

The thresholds for the micro-enterprise scheme depend on the nature of the business and the rules applicable in the reference years.

For 2026, 2027 and 2028, Service Public quotes €203,100 for the sale of goods and the provision of accommodation, and €83,600 for services and the liberal professions.
Mixed-use activities or certain types of letting have their own rules: you shouldn’t apply a figure you’ve seen elsewhere without identifying the exact nature of your creator business.
Cost overruns are assessed according to rules that may span several years; always check the latest information on the official source.

VAT is another matter

The VAT exemption threshold allows you, subject to certain conditions, to avoid charging VAT. This should not be confused with remaining in the micro-enterprise scheme.

In 2026, Service Public specifically mentions €85,000 and €37,500 as base thresholds depending on the activity, with separate higher thresholds.
You can remain a micro-entrepreneur whilst becoming liable for VAT.
Listed prices, invoices, cash flow and reclaimable VAT must be planned for before they become an issue.

Reliability and method

Sources you can rely on.

This factsheet simplifies general information to help you prepare a comparison. It is not a substitute for legal, tax, employment or accounting advice tailored to your situation.

Public Sector Entrepreneurship New micro-enterprise thresholds Public Sector Entrepreneurship VAT-exempt franchise

Carry on without getting lost

VIFLY Guide Micro-enterprise or sole trader: what you’re really choosing. A simple guide to understanding the difference between a micro-enterprise and a sole trader: costs, expenses, VAT, taxation and scenarios to compare. VIFLY Guide Micro-enterprise or SASU: simplicity today, structure tomorrow. Micro-enterprise or SASU: compare simplicity, costs, social security cover, legal status and future growth plans before setting up. VIFLY Guide EURL or SASU: two company types, two different operating models. EURL or SASU: understand the differences in governance, social security arrangements, taxation, articles of association and future development before setting up a company on your own. VIFLY Guide Choosing your creator business status: start with the right questions, not the acronyms. Choosing your legal status without the jargon: the 7 questions to ask yourself before comparing micro-enterprises, sole traders (EI), single-member limited liability companies (EURL) and simplified joint-stock companies (SASU). VIFLY Guide Setting up your creator business: sort out the formalities before opening the one-stop shop. Setting up your creator business via the one-stop shop: the steps, documents, checks and mistakes to avoid before submitting your application. VIFLY Guide Setting up your creator business: proceed in the right order. Setting up your creator business without overlooking the essentials: the steps to take, the one-stop shop, the initial documents and key considerations. VIFLY Guide A clear price. A written agreement. A neat invoice. Quotes, invoices, VAT and payments: the straightforward process for presenting a clear price, securing an agreement and collecting payments smoothly when you’re just starting out.

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