• What do “tax options” mean during creation?

  Tax options are the choices that indicate how the business will be taxed and how it will manage TVA at startup.Few readers

• Why does Leegal ask me to choose a tax regime?

  Leegal asks for this information because it is part of the creation formalities transmitted or prepared for the competent authorities.Few readers

• What is the difference between profit tax and TVA?

  Profit tax concerns the business result. TVA concerns the tax charged to clients and paid to the State.Few readers

• What is IS (impôt sur les sociétés)?

  IS (impôt sur les sociétés) means that the company itself pays tax on its profits.Few readers

• What is IR (impôt sur le revenu) for a business?

  IR (impôt sur le revenu) means that the result may be taxed at the level of the person concerned, under the applicable rules.Few readers

• What is the difference between IS and the option for the régime des sociétés de personnes?

  Under IS, the company pays tax on its profits. Under the régime des sociétés de personnes, the result is generally taxed at the level of the associés.Few readers

• What is the régime réel simplifié IS?

  The régime réel simplifié IS is a profit-tax regime with obligations that are generally lighter than the réel normal.Few readers

• What is the régime réel normal IS?

  The régime réel normal IS is a more complete regime, with more detailed tax and accounting follow-up.Few readers

• What does “the company pays tax on its profits” mean?

  It means that tax on profit is paid by the company itself, generally under IS.Few readers

• What does “the associés pay the tax directly” mean?

  It means that the result may be taxed at the level of the associés, instead of being taxed only in the company.Few readers

• Why is the régime des sociétés de personnes a special case?

  It is a special case because taxation can depend directly on the associés, not only on the company.Few readers

• Can Leegal choose my tax regime for me?

  No. Leegal can explain the options and help prepare the file, but does not choose your tax regime for you.Few readers

• Should I ask a chartered accountant about my tax options?

  It is not always mandatory, but it is strongly recommended if you are unsure or if your situation is not simple.Few readers

• What is the franchise en base de TVA?

  The franchise en base de TVA allows you not to charge TVA as long as certain conditions are met.Few readers

• Why might I not charge TVA at the start?

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

• If I do not charge TVA, can I recover TVA on my purchases?

  In principle, if you are under the franchise en base de TVA, you do not charge TVA and you do not recover TVA on your purchases.Few readers

• What does “TVA non applicable, article 293 B du CGI” mean?

  This wording generally indicates that the business does not charge TVA because it benefits from the franchise en base de TVA.Few readers

• What is the réel simplifié TVA?

  The réel simplifié TVA allows you to charge TVA with filing obligations that are generally less frequent than under the réel normal.Few readers

• What is the réel normal TVA?

  The réel normal TVA involves more regular TVA follow-up, often with monthly or sometimes quarterly filings.Few readers

• What is the mini-réel TVA?

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

• What is the difference between réel simplifié TVA and réel normal TVA?

  The main difference concerns the frequency and level of follow-up for TVA returns.Few readers

• What is the difference between franchise en base de TVA and a TVA-exempt activity?

  The franchise en base depends in particular on thresholds. Exemption or hors champ depends more on the nature of the activity or specific rules.Few readers

• What does “hors champ de TVA” mean?

  Hors champ de TVA means that the transaction does not fall within the scope of TVA and is therefore not taxable for TVA.Few readers

• Does a micro-entreprise always invoice without TVA?

  No. A micro-entreprise may be under the franchise en base at the start, but it can become liable for TVA depending on thresholds or options.Few readers

• Can a SASU or SARL benefit from the TVA franchise?

  Yes, a company such as a SASU or SARL can benefit from the franchise en base de TVA if the conditions are met.Few readers

• When should I charge TVA from the start?

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

• When should I avoid the franchise en base de TVA?

  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.Few readers

• Can tax options be changed after creation?

  Some options can be changed after creation, but not always freely or immediately.Few readers

• What happens if I choose the wrong tax option?

  A poor choice can lead to unsuitable filings, mismanaged TVA or corrections to make after creation.Few readers

• Which tax choices matter if I have many purchases at startup?

  If you have many purchases at startup, TVA and the tax regime can have a significant impact on cash flow.Few readers