Regulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
FR: Obligation for micro-enterprises and SMEs to receive electronic invoices from September 1, 2026
What changes: From September 1, 2026, micro-enterprises and SMEs will be required to be able to receive electronic invoices. This measure aims to modernize invoicing processes and adapt to new regulations.
FR: Obligation to issue and transmit electronic invoices for VAT-liable companies from September 1, 2027
What changes: If a company carries out operations with other companies established in France and subject to VAT, it will have to issue and transmit its invoices in electronic format (e-invoicing) from September 1, 2027.
FR: Option for the creation of a VAT group until October 31
What changes: Companies have the option to create a VAT group. The deadline to exercise this option is set for October 31.
FR : Aide à la création ou à la reprise d'une entreprise (Acre) pour les micro-entrepreneurs
What changes: L'Aide à la création ou à la reprise d'une entreprise (Acre) est un dispositif visant à encourager les entrepreneurs à créer ou reprendre une entreprise. Le créateur ou repreneur bénéficie d'un taux réduit de cotisations sociales égal à 75 % du taux standard.
FR: Retirement rights for self-employed under micro-social scheme from January 1, 2026
What changes: This regulation details the methods for determining retirement rights for self-employed individuals operating under the micro-social scheme. It applies to various independent workers including merchants, artisans, and non-regulated liberal professions.
FR: Law on simplification of economic life adopted April 15, 2026
What changes: This law, adopted on April 15, 2026, introduces measures designed to streamline procedures, safeguard company treasuries, and expedite projects. It is part of broader efforts to simplify economic activities for businesses.
FR: Simplification of economic life law enacted on May 26, 2026
What changes: This law aims to simplify economic life by reducing administrative burdens, protecting cash flow, and accelerating business projects. It introduces measures that may affect how businesses operate and interact with the tax system.
FR: Deadline to opt for VAT group creation for 2026 is October 31, 2025
What changes: Businesses wishing to create a VAT group for the year 2026 must submit their request to their relevant tax office by October 31, 2025. This applies to companies and specifically mentions micro-enterprises.
FR: Aid for the creation or resumption of a company (Acre) verified July 1, 2026
What changes: The Aid for the creation or resumption of a company (Acre) provides a temporary exemption from social security contributions at the start of business activity. This aid is available for micro-entrepreneurs and other company creators or buyers, offering a reduced social security contribution rate of 75% of the standard rate.
France: Aid for the creation or resumption of a company (Acre) verified July 1, 2026
What changes: The Aid for the creation or resumption of a company (Acre) provides a temporary exemption from social security contributions at the beginning of an activity. This scheme encourages entrepreneurs to create or resume a company, offering them a reduced rate of social security contributions equal to 75% of the standard rate.
France: Option for VAT group creation deadline October 31, 2025
What changes: Businesses wishing to create a VAT group for the year 2026 must submit their application to the relevant tax services by October 31, 2025. This option is available for businesses, not micro-entrepreneurs.
Detected on 20 July 2026Budget.gouv.fr — budget.gouv.fr
FR: France Travail deployment to continue towards full employment objective
What changes: The year 2026 will see the continued deployment of France Travail, a key initiative aimed at achieving full employment. This initiative is part of ongoing efforts to support the labor market and employment objectives.
Facilitation of Digital Company Creation and Operations Across the Single Market
What changes: Common rules will be established to simplify the digital creation of businesses and their operations throughout the entire single market. This aims to reduce administrative burdens and foster cross-border business activities.
Support for Entrepreneurship to Create Jobs in Green and Circular Economy Transitions
What changes: A focus will be placed on entrepreneurship to support job creation, particularly in the areas of the dual transition (digital and green) and the circular economy. This initiative aims to foster new employment opportunities within these key sectors.
Reduction in Accreditation Time for Employee Information
What changes: The accreditation period for providing information on employees will be reduced from seven days to four days. This measure is intended to streamline administrative processes related to employment.
New EU VAT Exemption Mechanism for SMEs
What changes: A new European VAT exemption mechanism for small and medium-sized enterprises (SMEs) has been introduced. This mechanism is based on Directive 2020/285 and Implementing Regulation 2021/2007.
Recodification of VAT Provisions into the CIBS
What changes: Following the recodification of VAT provisions into the Code des Impositions sur les Biens et Services (CIBS) by Ordinance No. 2025-1247, new articles will come into effect. This change affects micro-entrepreneurs and those heading micro-enterprises regarding their VAT declaration obligations.
Single VAT Exemption Threshold of €25,000 for Micro-Entrepreneurs
What changes: A single VAT exemption threshold of €25,000 in turnover has been introduced for micro-entrepreneurs. This change aims to simplify the VAT regime for small businesses.
Electronic Invoicing Reform Applies to All VAT-Liable Companies
What changes: A reform concerning electronic invoicing will apply to all companies liable for VAT, irrespective of their turnover, legal form, or tax regime. This includes companies benefiting from VAT exemption schemes and micro-enterprises (freelance entrepreneurs).
These changes affect millions of people. Which ones affect you?
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