The status of auto-entrepreneur is based on a simple principle: the annual turnover excluding taxes must not exceed a ceiling set by the tax administration. This ceiling varies according to the nature of the activity carried out and conditions the maintenance of the micro-fiscal regime as well as the micro-social regime.
Proration of the auto-entrepreneur ceiling during the year
A technical point often escapes new business creators: the turnover ceiling is prorated in the year of creation. If the auto-entrepreneurship starts in July, the applicable threshold only covers the remaining period until December 31. An entrepreneur providing services who registers on July 1 therefore only has half of the annual ceiling for this first calendar year.
This rule regularly traps those who launch their business at the end of the year with a large contract signed. Exceeding the prorated threshold has the same consequences as a classic exceedance, even if the absolute amount remains modest. Before invoicing, it is necessary to calculate the actual ceiling based on the number of days of activity relative to the full year.
To find auto-entrepreneur information on Via Le Web, the details of the calculations according to each category of activity are presented with the exact amounts.
Micro-enterprise turnover thresholds for 2024 and 2025
For the period 2023-2025, the ceilings of the micro-enterprise regime are as follows:
- 188,700 euros excluding taxes for the sale of goods, catering, and accommodation services (excluding unclassified tourist accommodations)
- 77,700 euros excluding taxes for service provision related to BIC or BNC, liberal professions, and long-term furnished rentals
- 15,000 euros excluding taxes for unclassified tourist rentals, a particular case introduced recently
These amounts are understood to be excluding taxes and correspond to the revenue received, not invoiced. The distinction matters: an invoice issued in December but paid in January falls under the following year for the threshold calculation.
The tolerance mechanism over two years
Exceeding the ceiling for just one year does not immediately result in leaving the regime. The transition to the real tax regime occurs only if the threshold is exceeded for two consecutive calendar years. In practice, a service provider who earns 80,000 euros in year N-1 retains their status in year N, provided they fall back under 77,700 euros in N.
This tolerance provides leeway to absorb an exceptional year without losing the simplicity of the micro regime. However, it does not suspend the obligations related to VAT, which follows its own thresholds.
New micro-enterprise ceilings starting in 2026
The triennial revision of thresholds significantly raises the applicable ceilings for the period 2026-2028. The amounts increase to 203,100 euros excluding taxes for sales activities and 83,600 euros excluding taxes for service provision. This increase represents several thousand euros compared to the current thresholds.
For auto-entrepreneurs whose turnover is close to the 2024-2025 ceilings, this revaluation changes the game. A provider at 78,000 euros annually, currently forced to switch to the real regime, will be able to remain in micro-enterprise starting in 2026 without changing their activity volume.
Anticipating the transition between the two periods
The transition from the old to the new thresholds only concerns income received from 2026 onwards. The years 2024 and 2025 remain subject to the current ceilings of 188,700 and 77,700 euros. An exceedance in 2024 and 2025 can therefore lead to leaving the regime on January 1, 2026, even if the new thresholds would have allowed remaining eligible.
This situation creates an administrative blind spot. It is advisable to monitor receipts month by month, especially during the last quarter, to avoid an unwanted transition just months before an increase in the ceilings.
VAT exemption thresholds: a ceiling distinct from turnover
The VAT exemption and the turnover ceiling are two separate mechanisms. An auto-entrepreneur can lose the benefit of the VAT exemption while retaining the micro-enterprise status. The VAT exemption thresholds applicable in 2025 and maintained in 2026 are:
- 85,000 euros (increased threshold: 93,500 euros) for sales and catering activities
- 37,500 euros (increased threshold: 41,250 euros) for service provision
A service provider who exceeds 37,500 euros in turnover must start charging VAT to their clients, even if they remain well below the ceiling of 77,700 euros. This obligation alters their pricing policy and competitiveness against competitors still under exemption.
The abandoned project for a single threshold of 25,000 euros
A European project aimed to lower the VAT exemption to a single threshold of 25,000 euros. This scenario, which would have forced the majority of auto-entrepreneurs to collect VAT, has ultimately been abandoned. The current thresholds remain in effect, preserving the simplicity of invoicing for activities with moderate turnover.
The issue of VAT in micro-enterprise remains the main point of vigilance for 2024 and subsequent years. Confusing the two types of ceilings (turnover and VAT exemption) leads to billing errors that are difficult to rectify, especially when VAT should have been collected retroactively over several months.
The distinction between turnover ceiling and VAT exemption threshold remains the technical point where most management errors concentrate. Checking receipts each quarter, comparing them against the two threshold grids, is enough to avoid an unwanted regime change.
