Does a micro-entreprise always invoice without TVA?

✅ In brief

No. A micro-entreprise may be under the franchise en base at the start, but it can become liable for TVA depending on thresholds or options.

🧭 What you need to know

• The micro-fiscal regime and TVA are separate topics.
• A micro-entreprise may be under the TVA franchise if the conditions are met.
• It may have to charge TVA if it exceeds certain thresholds or gives up the franchise.
• Turnover must be tracked throughout the year.

🛠️ 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

• Turnover collected.
• Applicable TVA thresholds.
• The nature of the activity.
• The date from which TVA could become due.

⚖️ 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

Micro-entreprise does not mean no TVA forever.

Related articles

• What does “hors champ de TVA” mean?
• Can a SASU or SARL benefit from the TVA franchise?
• What is the difference between franchise en base de TVA and a TVA-exempt activity?
• When should I charge TVA from the start?
• What is the difference between réel simplifié TVA and réel normal TVA?

Updated on: 06/07/2026