Articles on: Taxation, TVA and Startup Options
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What is the difference between réel simplifié TVA and réel normal TVA?

✅ In brief


The main difference concerns the frequency and level of follow-up for TVA returns.


🧭 What you need to know


  • Under the réel simplifié, TVA is generally filed less frequently.
  • Under the réel normal, TVA is followed more regularly, often with CA3 returns.
  • The réel normal may be mandatory if certain thresholds or conditions are met.
  • The choice depends on activity volume and the need for follow-up.


🛠️ How Leegal supports you


  • Leegal helps you understand the wording shown during the creation process and prepare a clearer file.
  • The flow can organize information, documents and points to watch, but it does not replace a personalized review.
  • If your situation is specific, it is still preferable to ask a chartered accountant, a lawyer or another qualified professional for advice.


🔎 Points to check


  • The desired filing frequency.
  • TVA collected and recoverable TVA.
  • The applicable thresholds.
  • Available accounting support.


⚖️ Limits to know


  • Leegal is not a law firm or an accounting firm.
  • Leegal explains the options and helps prepare formalities, but does not choose for you.
  • Tax, social security or personal asset consequences can depend on your actual situation.


📌 Key takeaway


Réel simplifié = less frequent; réel normal = closer and more regular follow-up.



Updated on: 06/07/2026

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