Micro-entreprise ceilings in 2026: how far can you invoice?
The micro-entreprise regime isn’t open to unlimited turnover: two distinct ceilings apply depending on your activity. Knowing them — and what happens if you cross them — matters before you get there, not after.
The two ceilings to know
The micro-entreprise regime is not open to any level of turnover: two distinct ceilings apply depending on the nature of your activity. For services (BIC services) and liberal activities (BNC) — the case for most IT freelancers and consultants — the ceiling is €83,600 of annual turnover. For the sale of goods (commerce, BIC sales), the ceiling is higher, at €203,100.
- €83,600 for services (BIC) and liberal professions (BNC)
- €203,100 for the sale of goods (commerce)
- Ceilings assessed on annual turnover received, not invoiced
- Exceeding it moves the activity to the régime réel
What happens above the ceiling
Crossing the ceiling applicable to your activity means the micro-entreprise regime no longer applies: you move to the régime réel of taxation (full bookkeeping and deduction of actual expenses, rather than the flat-rate abattement). This change of regime has significant practical consequences — heavier bookkeeping obligations, potentially moving to a company — that are better anticipated before crossing the threshold than discovered afterwards.
The VAT franchise trap
The micro-entreprise turnover ceiling is not the same as the VAT franchise en base threshold, which is generally lower. It is therefore possible to have to charge VAT to your clients — and lose the simplicity advantage of the franchise — before even reaching the micro-entreprise ceiling. Check both thresholds separately: staying under the micro-entreprise ceiling does not guarantee staying under the VAT franchise.
Anticipate rather than react
If your activity is growing fast and you’re approaching the €83,600 ceiling (services/BNC), it’s worth simulating in advance the move to régime réel or to a company (SASU, EURL) — taxation, social cotisations and reporting obligations all change meaningfully, and an anticipated transition is almost always simpler than one forced mid-year.
Frequently asked
- Does the ceiling apply to invoiced or received turnover?
- To turnover received during the calendar year, meaning payments actually collected, not invoices issued.
- What happens if I exceed the ceiling just once?
- The rules for exiting the regime (tolerance, effective date) depend on the rules in force — don’t assume a one-off overshoot has no effect, and check your situation with your expert-comptable.
- Is the VAT threshold the same as the micro-entreprise ceiling?
- No, the franchise en base de TVA has its own threshold, generally lower than the micro-entreprise ceiling — you may need to charge VAT before reaching the micro-entreprise ceiling.
- What happens to my activity above the ceiling?
- You move to the régime réel of taxation (deduction of actual expenses, full bookkeeping), or you can consider creating a company (SASU, EURL) depending on your situation.
This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.