Articles on: Taxation, TVA and Startup Options
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What is the mini-réel TVA?

✅ In brief


The mini-réel TVA is a technical option: profits can remain under the réel simplifié, while TVA is followed like the réel normal.


🧭 What you need to know


  • The mini-réel mainly concerns TVA follow-up.
  • Under the mini-réel, TVA is filed like under the réel normal, with monthly or quarterly CA3 returns, while profits can remain under the réel simplifié if the conditions are met.
  • It can interest some businesses that want closer TVA follow-up.
  • It is not the simplest option to understand at startup.


🛠️ 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 need to recover TVA quickly.
  • The volume of purchases with TVA.
  • The ability to file regularly.
  • Validation by a chartered accountant.


⚖️ 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 mini-réel TVA is a specialized option: it is better to choose it with accounting advice.



Updated on: 06/07/2026

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