The school year will see a change to a longstanding tradition: passing the brevet des collèges will no longer be mandatory for entry to lycéegonzagon/Shutterstock
PublishedModified
The Connexion reviews certain changes coming in 2026.
France will introduce mandatory electronic invoicing for all businesses from 2026.
Advertisment
This applies to sales of goods or services between businesses established in France and requires the use of accredited online platforms.
Firms must also transmit data on transactions not covered by electronic invoicing (such as those with foreign companies), referred to as e-reporting.
From September 1, 2026, large and medium-sized businesses must be set up to issue electronic invoices and carry out e-reporting. All businesses, including micro-entreprises, must be ready from this date to accept electronic invoices.
Smaller businesses will have until September 2027 to issue electronic invoices and undertake e-reporting.
A list of authorised internet platforms that can be used for these purposes is available here.
Chambres d’hôtes and VAT thresholds
The lowering of VAT thresholds for many businesses was uncertain to pass in the 2026 budget on publication, but may return in some form.
One sector that would be affected by proposals for a general lowering of the threshold for ‘commercial’ businesses to €37,500 is that of chambres d’hôtes, which currently have a VAT threshold of €85,000.
As of 2025 income declared in spring 2026, chambres d’hôtes and furnished holiday rentals also see changes to the permitted thresholds to remain in the micro tax regime:
a 50% allowance and a €77,700 micro threshold for star-classified holiday rentals and for chambres d’hôtes; or
a 30% allowance within a limit of €15,000 for other holiday rentals.
Minimum wage
The minimum wage (SMIC) increased by 1.18% on January 1, 2026, bringing the gross monthly minimum wage to €1,823.03.
Education
Use of mobile phones has been banned in French collègesAlexandrMusuc/Shutterstock
The use of mobile phones – already banned in primary schools – has been banned in French collèges since the start of the 2025–26 school year.
President Macron has said he wants to extend the ban to lycées from the start of the 2026–27 school year. The measure would be controversial and has not yet been confirmed.
The 2025–26 school year will also see a change to a longstanding tradition: passing the brevet des collèges, taken at the end of troisième (age 14–15), will no longer be mandatory for entry to lycée.
Whether or not a pupil may move up into seconde will be decided by the conseil de classe – a meeting of teachers and parent representatives held several times a year – based on a broader evaluation of their test results and knowledge.
If a student enters seconde without the brevet, they will be offered extra support.
In another change, final exams will count for 60% of the brevet, up from 50%, with the remainder based on continuous assessment.
From June 2026, a new early test in maths will be taken by students in the first year of a general or technological baccalauréat course. It will count towards the 2027 Bac exams and will be taken alongside the early written and oral tests in French, in a move intended to reinforce the importance of maths.
Another change this school year sees EVAR (éducation à la vie affective et relationnelle) – relating to emotions and relationships – become a dedicated subject from the earliest years of school. In collège and lycée, it is known as EVARS, with the addition of sex education.
