As part of the "simplification" bill, the government is proposing an amendment to establish a single VAT exemption level of €37.500 for microenterprises, except for construction businesses. This rule is legally consistent with the European VAT Directive, which prohibits establishing a different exemption based on sales or service provision.
For construction work, the tax threshold beyond which VAT would be due by micro-entrepreneurs would remain at 25.000 euros.
The FFB, which advocated for recognition of the specific nature of the construction industry, believes this is a good compromise. This VAT threshold control should help limit the unequal treatment enjoyed by micro-entrepreneurs to the detriment of the hundreds of thousands of construction tradespeople who operate in the same markets without VAT exemptions.
While microenterprises are a suitable tax regime for certain sectors of the economy, adjustments are necessary in the construction industry, where a minimum level of qualification and insurance guarantees are essential. This is in the best interest of consumers.
In order to take these real issues into account and preserve the building trade, the FFB supports the government's proposal.
For Olivier Salleron, president of the FFB: "The government opened a consultation in January, attended by all stakeholders. It's time to find a solution. Where there's consultation, there's compromise! Construction is a sector where the problem is acute. It must therefore be resolved, while preserving microenterprises in other sectors. Refusing this compromise would amount to contempt for the hundreds of thousands of construction tradespeople who create jobs, train apprentices, and contribute to social security contributions."
Selection of products
To read also
-
Faced with numerous criticisms, Anah defends the extension of the deadlines for MaPrimeRénov'
-
U2P proposes a "big bang" of 100 billion euros to increase net wages
-
Act for the information and development of construction companies
-
The ACTEE+ community energy renovation program has allocated its entire budget
-
The building trade is mired in a structural crisis amid general indifference
-
The postponement of the energy PPE jeopardizes the country's energy future, says France Renouvelables
-
CAPEB renews its Board of Directors and its Confederal Office to continue to be the voice of craft construction companies
-
The French Metal Construction Union (SCMF) presents its annual economic update
