The simplified VAT regime ends January 1, 2027, requiring businesses to adapt to regular VAT declarations and enhanced cash flow management strategies.
End of the Simplified VAT Regime
Public
France
Author: Ema Stamenković
Category:
Fiscal subject related
General information
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18
Content accuracy validation date:
20.04.2026
Content accuracy validation time:
08:32h
The simplified VAT tax regime will be eliminated on January 1, 2027, according to a clause in the 2025 Finance Act.
Businesses will transition to the regular genuine regime, which requires monthly or quarterly declarations, from the simplified regime, which allows for half-yearly VAT declarations and payments.
Due to the loss of half-yearly payment flexibility and greater declaration frequency, this move will need adjustments to accounting and invoicing systems as well as more accurate cash flow management.
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