If I do not charge TVA, can I recover TVA on my purchases?

✅ In brief

In principle, if you are under the franchise en base de TVA, you do not charge TVA and you do not recover TVA on your purchases.

🧭 What you need to know

• The franchise avoids collecting TVA from clients.
• In return, TVA paid on expenses generally remains a cost.
• This can matter if you buy equipment, stock or significant services.
• A business that charges TVA may, under the applicable rules, deduct TVA on some 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

• The amount of startup purchases.
• TVA paid on equipment or services.
• The type of clients targeted.
• Whether accounting advice is useful if the amounts are high.

⚖️ 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

The franchise en base is simple, but it can cost more if you have many purchases with TVA.

Related articles

• Why might I not charge TVA at the start?
• Can Leegal choose my tax regime for me?
• What does “TVA non applicable, article 293 B du CGI” mean?
• What is the franchise en base de TVA?
• What is the réel simplifié TVA?

Updated on: 06/07/2026