Micro-business 2026: accounting, VAT and tax
What French micro-businesses must still record in 2026, how VAT can arise and when the simplified tax regime stops being efficient.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Micro-business 2026: accounting, VAT and tax
Updated March 2026 - The French micro-business regime is lighter, but not free of accounting, VAT or tax obligations.
Main obligations
- ▸keep a receipts ledger
- ▸keep a purchases register where required
- ▸retain supporting documents
- ▸monitor VAT thresholds and invoicing rules
See also micro-business rules 2026, the VAT exemption regime and mandatory tax filings 2026.
When the regime stops being efficient
The micro regime often becomes less attractive when costs rise, B2B activity grows or a change of structure is needed.
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Conclusion
Micro-business remains simple only if it is actively monitored.
Want to know whether the micro regime is still right for you?
We can review it before growth makes the decision harder.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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