Proposed2027-07-01
Import tax advance
5% of customs value, subject to scope and exclusions
See conditions and sources ↗Auto-entrepreneur
Your regime and what to watch.
01
Administrative monitoring, not a new rate
The note plans stronger detection of turnover exceeding RNS, CPU and auto-entrepreneur limits. This administrative announcement does not establish a new rate or ceiling. Check turnover and activity before concluding that your regime changes.
Reading of the supplied document; check the final text for adopted status. Note de présentation · PDF 233 ↗
Start with the right regime
Three checks before a calculation
Identify your exact activity and the conditions of your status.
Compare turnover with your activity’s legal ceiling. This illustration does not establish a new ceiling.
The note announces stronger detection of threshold breaches. Administrative monitoring does not establish a new tax rate.
Source: note, PDF 233 ↗02
Measures to review
03