Declare and pay the TVA
Verified 06 November 2026 - Entreprendre Service Public / (Prime Minister)
Sales and services are subject to the value added tax (TVA) The TVA is collected by the professional who must pay it to the tax authorities. Depending on the tax regime to which the company is subject (TVA exemption, TVA simplified regime, standard real regime), the TVA reporting and paying rules are different.
Franchise based on TVA
To benefit from the TVA basic deductible scheme, the company must not exceed a certain turnover threshold (CAHT: titleContent). This threshold depends on the company's activity.
Please note
For 2026, the French TVA exemption thresholds remain applicable unchanged.
The 2025 budget proposal to introduce a single exemption threshold based on TVA €25,000 has been abandoned.
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Sale of goods, articles, supplies and foodstuffs to take away or consume on the spot
The company is subject to the TVA-based franchise to 1er January of the year N if it fulfills all of the following conditions:
- Its turnover achieved in N-1 did not exceed €85,000.
- The annual amount of the TVA for which it is liable in respect of year N-1 did not exceed €15,000.
Housing supply (excluding furnished rentals)
The company is subject to the TVA-based franchise to 1er January of the year N if it fulfills all of the following conditions:
- Its turnover achieved in N-1 did not exceed €85,000.
- The annual amount of the TVA for which it is liable in respect of year N-1 did not exceed €15,000.
Provision of services
The company is subject to the TVA-based franchise to 1er January of the year N if it fulfills all of the following conditions:
- Its turnover achieved in N-1 did not exceed €37,500.
- The annual amount of the TVA for which it is liable in respect of year N-1 did not exceed €15,000.
When the company is subject to the TVA exemption, it is exempt from TVA. This means that it does not charge the TVA to its customers. Thus, it is not not subject to TVA reporting and payment obligations.
FYI
For more details, you can consult our fact sheet on the TVA-based franchise.
TVA Simplified Real Regime
The regime TVA real simplified (IHR) shall apply to a company from 1er January of a year N+1 when its CAHT: titleContent carried out in N has not exceeded certain thresholds (variable according to the nature of the activity), or where the TVA payable in N has not exceeded a certain amount:
Thresholds for duty-free turnover
When one of these thresholds is exceeded, the company then necessarily goes under the normal TVA regime. However, the date on which this scheme is applicable varies depending on whether the CAHT has exceeded a normal threshold or increased it :
- excl. tax made in N (normal thresholds):
The IHR: titleContent will apply to 1er January of the year N+1 if the CAHT: titleContent carried out in N was included:- Either enter €85,000 and €945,000 for business, catering and housing supply activities (except furnished rentals)
- Either enter €37,500 and €286,000 for other service delivery activities (including furnished rentals)
In case of overrun of a normal threshold in N, the company remains subject to the IHR: titleContent until the end of this year N, then it switches to the normal regime from 1er January of year N+1 - excl. tax made in N (increased thresholds):
The IHR: titleContent will apply to 1er January of the year N (retroactively) if the CAHT: titleContent carried out in the same year exceeded:- Either €1 040 000 for business, catering and housing supply activities (except furnished rentals):
- Either €323,000 for other service delivery activities (including furnished rentals)
In case of overrun by an increased threshold, the company must subscribe to a declaration (3) summarizing all transactions carried out during the month (or quarter). This declaration must be made the month following the month (or quarter) of the overrun.
FYI
These normal or increased thresholds are valid for 2026.
Threshold for TVA payable
The amount of TVA payable for the year N must be less than €15,000.
In case of overtaking, the company switches to the TVA normal real speed from 1er January of the year following that of the overshoot (N+1.
TVA Simplified Real Plan - RSD (effective until December 31, 2026)
Maximum thresholds for the simplified real reporting regime (SDR)
Application of the TVA standard real regime: TVA threshold of EUR 15 000 payable in N-1
The TVA reporting modalities differ depending on the amount of TVA reported by the company in the previous year.
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Declaration of less than €15,000
The company subject to a simplified TVA scheme shall make a annual TVA statement by 2e working day after 1er May. This return must summarize all taxable transactions of the calendar year previous.
The declaration must be made online on the business account impot.gouv.fr company using the form 12 :
Annual Statement of Regularization of TVA - Simplified Scheme (No. 3517-12)
Online tax account for professionals (EFI mode)
Warning
When the company's accounting year does not coincide with a calendar year (the year is not ended on 31 December), then the TVA declaration must be made within 3 months of the end of the accounting year.
Declaration of more than 15 000 €
The company must make a TVA declaration every month. The exact date of filing of the declaration is indicated in the tax.gouv professional area of each company.
The declaration must indicate the total amount of sales and services to the TVA that have been made in the month. It must also specify the details of the taxable transactions.
The TVA statement must be made online on the impots.gouv.fr professional area of the company:
The date on which you must pay the TVA depends on the closing date of the company's accounting year.
Closing on 31 December
The company must pay the TVA in installments:
- 1er down payment en: july, the company must pay 55% of the tax due in the previous year
- 2e down payment en: December, the company must pay 40% of the tax due in the previous year
- Balance : at the time of filing of the TVA statement in May of the following year
If the company considers that the amounts paid on account are equal to or greater than the amount of the tax due, then it can waive a new payment. It must then hand over to the company Tax Service (SIE) a declaration dated and signed before the date of recovery the next installment.
The company may also request that the amount of its installments be changed if it considers that the TVA to which it is liable is more than 10% or less than 10% in relation to the amount of the corresponding advance payment. For example, during its 2nd down payment, the company must pay €10,000 of TVA, apart from its estimates, it is liable for €15,000 from TVA. It may request that the amount of this 2nd down payment be modified so as not to have too large a catch-up at the time of payment of the balance.
FYI
The company who paid a TVA amount less than €1,000 the previous year is waived payment of advance payments from TVA the following year.
Closed on a date other than 31 December
The company has to pay the TVA in installments. The date of payment installments depend on the date on which the company made its TVA statement for the previous year.
Date of TVA declaration for the previous year | Deposit Payment Dates |
|---|---|
January, February, March, April or May N | 1er down payment: July N 2e down payment: December N |
June, July, August, September, October N | 1er down payment: December N 2e down payment: July N+1 |
November or December N | 1er down payment: July N+1 2e down payment: December N+1 |
The company must pay 55% of the tax due in the preceding year at the time of 1er prepayment, then 40% on the 2nde Deposit. Finally, the company must pay the balance remaining at timing of his TVA statement.
If the company considers that the amounts paid on account are equal to or greater than the amount of the tax due, then it can waive a new payment. It must then submit a declaration dated and signed before the date of recovery of the next installment to the companies' tax office.
The company may also request that the amount of its installments be changed if it considers that the TVA to which it is liable is more than 10% or less than 10% in relation to the amount of the corresponding advance payment. For example, during its 2nd down payment, the company must pay €10,000 from TVA. However, according to its estimates, it is €15,000 from TVA. It may then request that the amount of this 2nd down payment be modified so as not to have too large a catch-up at the time of payment of the balance.
Payments are to be made on the professional area impots.gouv.fr of the company:
Online tax account for professionals (EFI mode)
Simplified Real Taxation Regime - IHR (effective until December 31, 2026)
Simplified Actual Reporting Regime (SIR) Thresholds
Application of the TVA standard real regime: TVA threshold of EUR 15 000 payable in N-1
TVA Normal Actual Speed
The regime actual TVA shall apply to a company from 1er January of a year N+1
- or when its CAHT: titleContent carried out in N has exceeded certain thresholds (variable according to the nature of the activity),
- or where the TVA is payable in N has not exceeded a certain amount.
Thresholds for duty-free turnover (CAHT)
The turnover threshold at which an undertaking is subject to TVA’s normal real regime depends on the activity carried out.
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Sale of goods, articles, supplies and foodstuffs to take away or consume on the spot
The company is subject to TVA normal real speed to 1er January of year N+1 when its CAHT: titleContent carried out in N exceeded the normal threshold of €945,000.
It may, however, be subject to that regime from year N, where the CAHT: titleContent carried out in the same year exceeded the threshold increased from €1 040 000. The normal regime is then applied retroactive because it starts at the beginning of the year of the overshoot (N).
Please note
When one of these thresholds is exceeded, the company necessarily goes under the normal TVA regime. However, the date on which this scheme is applicable varies depending on whether the CAHT has exceeded a normal threshold or increased it.
Housing supply (excluding furnished rentals)
The company is subject to TVA normal real speed to 1er January of year N+1 when its CAHT: titleContent carried out in N exceeded the normal threshold of €945,000.
It may, however, be subject to that regime from year N, where the CAHT: titleContent carried out in the same year exceeded the threshold increased from €1 040 000. The normal regime is then applied retroactive because it starts at the beginning of the year of the overshoot (N).
Please note
When one of these thresholds is exceeded, the company necessarily goes under the normal TVA regime. However, the date on which this scheme is applicable varies depending on whether the CAHT has exceeded a normal threshold or increased it.
Provision of services
A company shall be subject to TVA’s ordinary real regime where its turnover is greater than €286,000.
The company is subject to TVA normal real speed to 1er January of year N+1 when its CAHT: titleContent carried out in N exceeded the normal threshold of €286,000.
It may, however, be subject to that regime from year N, where the CAHT: titleContent carried out in the same year exceeded the threshold increased from €323,000. The normal regime is then applied retroactive because it starts at the beginning of the year of the overshoot (N).
Please note
When one of these thresholds is exceeded, the company necessarily goes under the normal TVA regime. However, the date on which this scheme is applicable varies depending on whether the CAHT has exceeded a normal threshold or increased it.
Threshold for TVA payable
Where the amount of TVA payable for the year N overtakes €15,000, then the company switches into the TVA normal real speed from 1er January of the year following that of the overshoot (N+1.
Minimum thresholds of the normal real speed
Thresholds increased by the normal real regime - retroactive application
Application of the TVA standard real regime: TVA threshold of EUR 15 000 payable in N-1
The company subject to a normal real speed of TVA must make a TVA declaration every month. The exact date of filing of the declaration is indicated in the impot.gouv.fr professional area of each company.
Please note
Under TVA’s normal real regime, the declaration must be made between the 15th and the 24th of the month following the operative event. This corresponds, for example, to the day of collection for the provision of services, or to the day of physical delivery for the delivery of goods).
The declaration must indicate the total amount of sales and services to the TVA that have been made in the month. It must also specify the details of the taxable transactions.
The TVA statement must be made online on the professional area impots.gouv.fr of the company:
Online tax account for professionals (EFI mode)
FYI
Where the amount of TVA payable each year is less than €4,000, the declaration must be made every 3 months.
Dates of filing of turnover declarations (TVA standard real regime)
The company must pay the TVA it owes each month or quarter at the time of its TVA declaration.
The payment is to be made on the business account impots.gouv.fr of the company:
Online tax account for professionals (EFI mode)
FYI
Where the amount of TVA payable each year is less than €4,000, the declaration and payment must be made every 3 months.
Franchise thresholds on a TVA basis
Application of the TVA standard real regime: TVA threshold of EUR 15 000 payable in N-1
Simplified Real Taxation Regime - IHR (effective until December 31, 2026)
Maximum thresholds for the simplified real reporting regime (SDR)
Dates of filing of turnover declarations (TVA standard real regime)
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