VAT for private practitioners in 2026: exemption thresholds, and exemption of care
VAT for private practitioners in 2026: exemption of care, basic VAT exemption (€37,500 excl. tax for services), thresholds, Article 293 B statement, and services subject to VAT.
Countries covered : France
VAT is often a grey area for private practitioners. Between the exemption of care, the basic VAT exemption, and taxable services, it is best to know where you stand.
This page provides an update for 2026, with an invoice & quote template to download.
This content is informative and does not replace the advice of your accountant or the tax administration; the rules depend on your activity.
Exemption of care
Care provided by regulated health professions is in principle exempt from VAT. Conversely, services aimed at aesthetics, well-being, or sports performance do not fall under this exemption and are subject to VAT at the standard rate (20%).
Many paramedical practitioners therefore do not have to charge VAT for their care activity, but it is the nature of the activity that decides.
The basic VAT exemption (2026)
What to do in case of exceeding the threshold
If you exceed the increased threshold, VAT applies as soon as the threshold is crossed, and the "293 B" statement must be removed from invoices. Anticipate this transition with your accountant so you are not caught off guard.
In practice on your invoices
- Exempt care: no VAT, appropriate exemption statement.
- Activity under the basic VAT exemption: statement "VAT not applicable, article 293 B of the CGI".
- Taxable activity (aesthetics, well-being, sport): VAT at 20%.
A single invoice template prevents statement errors.
Invoice & quote template to download
With the correct VAT statement according to your situation. Access the PDF by entering your email:
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Delta does not do your accounting, but it saves you time on the clinical part (reports, notes): you capture your observations through live note-taking or post-session dictation, and the tool generates structured documents according to your template. HDS hosting, GDPR compliant.
Frequently asked questions
Are the services of a paramedical practitioner subject to VAT?
Care provided by regulated health professions is in principle exempt from VAT. Aesthetic, well-being, or sports services are subject to it.
What is the basic VAT exemption threshold in 2026?
€37,500 excl. tax for the provision of services and self-employed professions (increased threshold €41,250); €85,000 for the sale of goods (increased €93,500).
What statement should be included on the invoice under the basic VAT exemption?
"VAT not applicable, article 293 B of the CGI".
What happens if the threshold is exceeded?
VAT applies as soon as the increased threshold is exceeded, and the 293 B statement must be removed.
Where can I get my situation confirmed?
With your accountant or the tax administration: the rule depends on the nature of your activity.
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