Tax changes affecting French companies, micro-entrepreneurs and their owners. Sourced from impots.gouv.fr, service-public.gouv.fr, the BOFiP, the URSSAF and the Journal officiel on legifrance.gouv.fr.
Confirmed — upcoming1 January 2027
indirect tax
The simplified VAT regime ends on 1 January 2027
The régime simplifié and the annual CA12 end. From 2027 every business outside the franchise en base files the CA3, quarterly by default up to EUR 1 million of prior-year turnover.
What changed and what to do
What changed
Until the end of 2026 many small businesses file one annual CA12 with instalments in July and December. From 1 January 2027 every non-franchise business files the CA3. Quarterly is the default when prior-year turnover plus taxable acquisitions is up to EUR 1 million and current-year turnover is up to EUR 1.1 million; otherwise monthly. The last CA12, for 2026, is due on 4 May 2027.
Who it affects
Businesses at the réel simplifié for VAT
Micro-entrepreneurs who give up the franchise en base
What to do
Set up the SEPA B2B mandate, check your espace professionnel for your CA3 day and move your calendar to the quarterly or monthly CA3. Finn does the calendar move for you.
E-invoicing: receiving since 1 September 2026, issuing from 2027 for small companies
Every VAT-registered business must be able to receive e-invoices through a plateforme agréée. Small and micro companies must issue from 1 September 2027.
What changed and what to do
What changed
From 1 September 2026 every business established in France and subject to VAT, whatever its size, must be able to receive electronic invoices through a plateforme agréée it has chosen. Large and mid-size companies must also issue from that date. Small and micro companies must issue from 1 September 2027, with e-reporting. The ministry has said no company is sanctioned in 2026 and that invoices arriving by email, PDF or paper must not be refused for that reason alone.
Who it affects
Every VAT-registered business in France
Businesses in the franchise en base, for receiving
What to do
Choose a plateforme agréée and give its address to your suppliers. AccountsOS is not a PA. Tell Finn which one you use and send her the invoices you receive.
The CSG on capital income rose from 9.2% to 10.6% in the LFSS 2026, taking the PFU from 30% to 31.4%.
What changed and what to do
What changed
The prélèvement forfaitaire unique is now 31.4%: 12.8% income tax and 18.6% prélèvements sociaux. It applies to dividends, current-account interest and share gains, with exceptions. The option for the income tax scale with a 40% abattement on dividends remains.
Who it affects
Shareholders receiving dividends
Associates lending money through a current account
What to do
Ask Finn to compare the PFU with the scale before a dividend. A dividend needs an AGO approval first.
Micro-entrepreneur ceilings revalued and the BNC rate up
Ceilings for 2026 to 2028 are EUR 203,100 for sales and EUR 83,600 for services, and the BNC (SSI) contribution rate rose to 25.6%.
What changed and what to do
What changed
The finance law for 2026 revalued the micro thresholds. The BNC contribution rate under the SSI rose from 24.6% to 25.6%. Other rates did not change: 12.3% sales, 21.2% BIC services, 23.2% CIPAV. The VAT franchise thresholds of EUR 85,000 and EUR 37,500 did not change.
Who it affects
Micro-entrepreneurs in liberal professions
All micro-entrepreneurs near a ceiling
What to do
Check which category your activity falls in. Finn applies the rate for the year when she computes contributions.
ACRE: request required, 75% of the normal rate for creations from 1 July 2026
ACRE is no longer automatic. It is requested within 60 days, and micro-entrepreneur creations from 1 July 2026 pay 75% of the normal rate.
What changed and what to do
What changed
Since 1 January 2026 ACRE is limited to eligible situations and must be requested from the URSSAF within 60 days of the start. Decree 2026-69 applies the new micro rate of 75% of the normal rate to creations from 1 July 2026. For earlier creations the rate under the previous rules should be confirmed with the URSSAF.
Who it affects
New micro-entrepreneurs
Founders in eligible situations
What to do
File the request within 60 days. Finn adds the date to your calendar at creation.
The SMIC rose to EUR 12.31 an hour and EUR 1,867.02 gross a month from 1 June 2026.
What changed and what to do
What changed
A 2.41% increase took the SMIC from EUR 12.02 an hour and EUR 1,823.03 a month to EUR 12.31 an hour and EUR 1,867.02 gross a month for 35 hours. The general reduction of contributions (RGDU) replaced the Fillon reduction on 1 January 2026.
Who it affects
Employers with staff on or near the minimum wage
What to do
Check payroll from the June pay month. The DSN is due on the 15th of the following month.
Self-employed contributions: single base from April 2026
For non-micro self-employed owners, such as an SARL majority gérant, contributions use a single base: income before social charges less a flat 26% abattement.
What changed and what to do
What changed
From April 2026, final 2025 contributions and 2026 contributions are computed on one base for contributions and CSG-CRDS. The rates and the pension compensation are set out on the service-public.gouv.fr page below. Micro-entrepreneurs are not affected.
Who it affects
SARL and EURL majority gérants
EI at the réel regime
What to do
Use the URSSAF simulator for the combined cost, because there is no single official rate. Finn points to it.