Why might I not charge TVA at the start?

✅ In brief

You may not charge TVA at the start if you fall under the franchise en base de TVA and meet the applicable conditions.

🧭 What you need to know

• This regime simplifies management at startup.
• Your invoices do not include TVA collected.
• You cannot deduct TVA paid on your purchases.
• If you exceed certain thresholds or carry out an excluded activity, the situation may change.

🛠️ 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 expected turnover.
• Expenses with TVA.
• The nature of the activity.
• The correct wording to include on invoices if the regime applies.

⚖️ 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

Not charging TVA can simplify the start, but it is not always the most economical choice.

Related articles

• If I do not charge TVA, can I recover TVA on my purchases?
• Why is the régime des sociétés de personnes a special case?
• What is the franchise en base de TVA?
• When should I charge TVA from the start?
• What is the réel simplifié TVA?

Updated on: 06/07/2026