When should I avoid the franchise en base de TVA?

✅ In brief

The franchise en base may be less suitable if you have many purchases with TVA, professional clients or a project that will exceed the thresholds quickly.

🧭 What you need to know

• Under the franchise, you do not recover TVA on purchases.
• If your professional clients can recover TVA, charging TVA may be less inconvenient for them.
• If you invest a lot, recovering TVA can matter.
• If you exceed the thresholds quickly, the change may come soon.

🛠️ 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 amount of equipment, stock or service purchases.
• The type of client base.
• Forecast turnover.
• The need for simplicity or TVA recovery.

⚖️ 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, but it is not always the most economically relevant option.

Related articles

• When should I charge TVA from the start?
• Can a SASU or SARL benefit from the TVA franchise?
• What is the franchise en base de TVA?
• What is the difference between franchise en base de TVA and a TVA-exempt activity?
• What happens if I choose the wrong tax option?

Updated on: 06/07/2026