What is the difference between profit tax and TVA?
✅ In brief
Profit tax concerns the business result. TVA concerns the tax charged to clients and paid to the State.
🧭 What you need to know
- Profit is, in simplified terms, what remains after income and expenses.
- TVA is not profit: it is collected from clients and then paid over under the applicable regime.
- A business can have one regime for its profits and another for its TVA.
- Both topics relate to taxation, but they do not answer the same question.
🛠️ 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
- How your profits will be taxed.
- Whether you must charge TVA.
- Whether you can recover TVA on purchases.
- The filing frequency.
⚖️ 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
Profit tax and TVA are two different choices: read them separately.
Related articles
- What is the difference between IS and the option for the régime des sociétés de personnes?
- What do “tax options” mean during creation?
- What is the difference between réel simplifié TVA and réel normal TVA?
- What is the difference between franchise en base de TVA and a TVA-exempt activity?
- What is the régime réel simplifié IS?
Updated on: 06/07/2026
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