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Business accounting in France to get simpler for some
We explain the new income thresholds that trigger accounting and auditing obligations

Business accounting should become easier from this month, thanks to changes made by the European Commission.
At the moment, accounting obligations depend on the size of the business, with firms split into micro, small, medium and large, depending on their sales figures.
By raising thresholds, it is hoped that overall administration will be reduced.
Read more: Explainer: who pays France’s CFE business tax and what exemptions?
New, higher thresholds to define business size
Large and medium businesses will now be defined by sales of €50million a year, instead of €40million, and total assets of €25million, as opposed to €20million.
Small and micro businesses, meanwhile, will have sales of €15million, instead of €12million, and total assets of €7.5millon, instead of €6million.
Auditing thresholds also increase
The main accounting section affected by the change is the Corporate Sustainable Reporting Directive (CSRD).
A requirement for firms to appoint an auditor will now apply only to those with €10million sales and €5million assets, instead of the previous €8million sales and €4million assets.
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