What is the réel simplifié TVA?
✅ In brief
The réel simplifié TVA allows you to charge TVA with filing obligations that are generally less frequent than under the réel normal.
🧭 What you need to know
- You charge TVA to your clients.
- You can recover TVA on your purchases under the applicable rules.
- Filing follow-up is generally lighter than under the réel normal.
- It may involve instalments and an annual return depending on the situation.
🛠️ 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
- Your expected turnover.
- The amount of TVA to pay over.
- The regularity of your sales and purchases.
- The ability to track TVA correctly.
⚖️ 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 réel simplifié TVA can be a balance between charging TVA and limiting filing frequency.
Related articles
- What is the difference between réel simplifié TVA and réel normal TVA?
- What is the réel normal TVA?
- What is the mini-réel TVA?
- What is the régime réel simplifié IS?
- What is the franchise en base de TVA?
Updated on: 06/07/2026
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