Can a SASU or SARL benefit from the TVA franchise?

✅ In brief

Yes, a company such as a SASU or SARL can benefit from the franchise en base de TVA if the conditions are met.

🧭 What you need to know

• The franchise en base does not depend only on the legal form.
• A company subject to IS can also be under the TVA franchise subject to conditions.
• Turnover and the activity are decisive.
• The company then does not recover TVA on its purchases.

🛠️ 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

• Expected turnover.
• Purchases with TVA.
• The type of clients.
• Consistency with cash-flow needs.

⚖️ 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

Creating a company does not necessarily mean charging TVA from the first day.

Related articles

• When should I charge TVA from the start?
• When should I avoid the franchise en base de TVA?
• What is the difference between franchise en base de TVA and a TVA-exempt activity?
• Can tax options be changed after creation?
• What is the difference between réel simplifié TVA and réel normal TVA?

Updated on: 06/07/2026