Basic Franchise Threshold: 36 800,00 €
Below this threshold, you benefit from the TVA franchise (no TVA charged or collected).
Enhanced Threshold: 39 100,00 €
Between the basic and enhanced thresholds, you are in a tolerance zone. Exceeding the enhanced threshold triggers immediate TVA obligation.
What is the TVA franchise en base?
The franchise en base de TVA is a TVA exemption for small businesses. If your annual revenue is below the thresholds, you do not charge TVA to clients and do not file TVA returns. You must indicate "TVA non applicable - article 293 B du CGI" on your invoices.
What are the TVA thresholds for 2025?
For 2025: Sale of goods: basic threshold €91,900 / enhanced €101,000. Services and liberal professions: basic threshold €36,800 / enhanced €39,100. Exceeding the basic threshold for two consecutive years, or exceeding the enhanced threshold at any time, triggers TVA registration.
What happens when I exceed the threshold?
If you exceed the basic threshold two years in a row, you must register for TVA from January 1 of the following year. If you exceed the enhanced threshold at any point, TVA applies immediately from the first day of the month of exceeding. You must then charge TVA and file regular TVA returns.
Can I voluntarily register for TVA?
Yes, you can opt for TVA registration even if below the thresholds. This can be advantageous if you have significant business expenses with TVA (you can reclaim input TVA) or if your clients are VAT-registered businesses who prefer suppliers that charge TVA.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
When and how to register for TVA in France
How does this work in France?
TVA Registration in France follows specific French rules set by the DGFiP and Code Général des Impôts. The system is designed to balance social protection with economic activity. Understanding the rules helps you plan your finances and avoid surprises at tax time.
What are the key rates and thresholds?
French rates and thresholds are updated annually in the Loi de Finances. Income tax brackets, social charge rates, and benefit thresholds all change each January. Always check the latest figures on impots.gouv.fr or service-public.fr. Using outdated rates can lead to incorrect calculations and unexpected tax bills.
How does this affect your annual tax return?
All income and deductions must be reported on your déclaration de revenus annuelle, filed online at impots.gouv.fr by mid-May. The tax office cross-references your declaration with employer data (DSN), bank reports, and other sources. Errors can trigger a contrôle fiscal (tax audit) with penalties of 10-40% of undeclared amounts.
What records should you keep?
French law requires keeping all financial records for at least 6 years for tax purposes and 10 years for commercial documents. This includes invoices, receipts, bank statements, contracts, and payslips. Digital copies are accepted if they are legible and stored securely. The fisc can audit any period within these timeframes.
Where can you get help?
For tax questions, contact your SIP (Service des Impôts des Particuliers) or SIE (Service des Impôts des Entreprises). The service-public.fr website has detailed guides. For complex situations, hire an expert-comptable (chartered accountant) — fees range from €500 to €3,000/year. Trade unions (syndicats) and the CAF also provide free advice on social benefits.
What penalties apply for errors?
Late filing: 10% surcharge plus 0.2% per month of interest. Deliberate understatement: 40% penalty. Fraud: 80% penalty plus potential criminal prosecution. If you discover an error, file a déclaration rectificative as soon as possible — voluntary correction reduces penalties. The fisc appreciates good faith and transparent communication.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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