What does “TVA non applicable, article 293 B du CGI” mean?

✅ In brief

This wording generally indicates that the business does not charge TVA because it benefits from the franchise en base de TVA.

🧭 What you need to know

• The wording is used on invoices when the franchise en base applies.
• It means TVA is not added to the invoiced price.
• It does not mean the business has no tax obligations.
• It should only be used if the regime really applies.

🛠️ 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

• Being genuinely under the franchise en base de TVA.
• Not showing a TVA amount on the invoice.
• Tracking turnover and thresholds.
• Asking for advice if you exceed a threshold or change activity.

⚖️ 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

This wording explains why the invoice has no TVA, but it must match your actual regime.

Related articles

• What is the réel simplifié TVA?
• What does “the company pays tax on its profits” mean?
• What does “the associés pay the tax directly” mean?
• What is the réel normal TVA?
• What does “hors champ de TVA” mean?

Updated on: 06/07/2026