When should I charge TVA from the start?

✅ In brief

It may be necessary or useful to charge TVA from the start depending on the activity, thresholds, options or the need to recover TVA.

🧭 What you need to know

• Some activities or transactions may exclude the franchise.
• A business may choose not to benefit from the franchise en base.
• Charging TVA can allow recovery of TVA on some purchases.
• It also involves filing obligations.

🛠️ 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

• Significant startup purchases.
• Professional clients who recover TVA.
• Applicable thresholds and exclusions.
• The ability to manage filings.

⚖️ 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

Charging TVA from the start can be useful, but the choice must be taken and followed through.

Related articles

• When should I avoid the franchise en base de TVA?
• Can a SASU or SARL benefit from the TVA franchise?
• Why might I not charge TVA at the start?
• What happens if I choose the wrong tax option?
• What is the difference between franchise en base de TVA and a TVA-exempt activity?

Updated on: 06/07/2026