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In brief
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Duration: CA3 declaration — monthly/quarterly; calculation — 15 minutes
Cost: Free of charge (declaration); penalties for delay
Possible online

Who this guide is for

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  • You if you are a micro-entrepreneur and want to understand the TVA
  • You if your turnover grows and could exceed the franchise threshold
  • If you hesitate — stay free or opt for the TVA

To be prepared in advance

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  • Current and past year's turnover (to assess threshold)
  • Knowledge of type of activity (trade vs services)
  • Account URSSAF and (if payable) impots.gouv.fr

Step-by-step procedure

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  1. 1Determine the franchise threshold: 91 900 €/2 years (commerce, sale), 36 800 €/2 years (services). Rolling calculation.
  2. 2As long as the CA is below the threshold — you are free based on TVA: no TVA invoiced, no TVA report. Mandatory mention "TVA not applicable, section 293 B of the CGI" on invoices.
  3. 3Exceeding the threshold: the year of the exceedance (or at the 1st crossing), you switch to the TVA. You charge the TVA (20 % most, 10 %, 5,5 % depending on the type), you report on impots.gouv.fr (CA3 monthly/quarterly, or annual for the young).
  4. 4Voluntary option: you can opt for the TVA (repayable) even below the threshold, to deduct the TVA on purchases (interesting with large investments). Option for 2 minimum years.
  5. 5TVA statement: in normal real terms — CA3 monthly/quarterly; in mini-real — annual (under a certain CA). Strict deadlines.
  6. 6Payable regularization: TVA on inventory/customers to report. The change will be notified by L的URSSAF.
  7. 7Invoices: at the time of payment — notes TVA (rate, amount of VAT/VAT, number). Models on economy.gouv.fr.
  8. 8Accountant: When switching to TVA, an accountant is often required (calculation, reporting).
  9. 9Inverse — resignation of option TVA: impossible before 2 years.

Common mistakes

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  • Do not follow the thresholds — unexpected change to TVA, fines for non-reporting.
  • Do not update the statement on invoices (free → TVA) — infringement.
  • Do not deduct the TVA on the option purchases due — lost benefit.
  • Missing CA3 deadlines — penalties.
  • Micro belief = always without TVA. It depends on the thresholds.

Official sources

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Show sources in this section

Useful links

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Open a micro-enterpriseDeclaration URSSAF

Important remark

The thresholds and conditions of TVA are changing. This information is indicative — for your status, use impots.gouv.fr and the URSSAF.

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