Articles on: Taxation, TVA and Startup Options
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What is the franchise en base de TVA?

✅ In brief


The franchise en base de TVA allows you not to charge TVA as long as certain conditions are met.


🧭 What you need to know


  • You invoice without adding TVA.
  • You do not file TVA under the usual conditions of this regime.
  • In return, you do not recover TVA on your purchases.
  • This option depends in particular on turnover thresholds and the activity.


🛠️ 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


  • Are your clients individuals or professionals?
  • Do you have many purchases with TVA?
  • Could your expected turnover exceed the thresholds?
  • Is your activity excluded or specific?


⚖️ 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 at the start, but it can be less suitable if you have a lot of TVA on purchases.



Updated on: 06/07/2026

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