What is the franchise en base de TVA?

It is a French VAT exemption for small businesses. While in the franchise, you invoice without TVA (with the mention 'TVA non applicable, art. 293 B du CGI') and cannot deduct input VAT on purchases.

What are the threshold amounts?

For 2023–2025 the base thresholds are €91,900 for sale of goods and lodging, and €36,800 for services and most liberal professions. Regulated lawyers, authors, and artists have a specific €47,700 limit for certain activities.

What is the tolerance (majoré) threshold?

Above the base threshold there is an upper limit — €101,000 for goods and €39,100 for services. Cross the base limit but stay under the upper one for one year and you keep the exemption that year; exceed the upper limit and you lose it immediately.

When do I start charging TVA?

If you exceed the upper tolerance threshold, TVA applies from the first day of the month in which you cross it. If you only exceed the base threshold across two consecutive years, TVA applies from 1 January of the following year.

Should I leave the franchise voluntarily?

You may opt for real VAT if you have significant deductible purchases or your clients are VAT-registered businesses that can reclaim the VAT. The option to pay VAT applies for a minimum period.

France Franchise en Base de TVA Threshold Checker

The franchise en base de TVA is France’s small-business VAT exemption: while you stay under the turnover thresholds, you invoice without charging TVA and file no VAT returns. The catch is that the thresholds depend on your activity type, and there is an upper “tolerance” limit above the base one. This checker applies the correct pair of limits for auto-entrepreneurs and micro-entreprises.

How it works

The Code général des impôts (art. 293 B) sets thresholds by activity, with a base limit and an upper tolerance (seuil majoré):

Sale of goods / lodging — base €91,900, upper €101,000.
Services and most liberal professions — base €36,800, upper €39,100.
Regulated activities (certain lawyers, authors, artists) — specific limit €47,700 for the regulated part.

Stay under the base limit and you keep the franchise. Exceed the upper limit and you lose it immediately — TVA applies from the first day of that month. Exceed only the base limit for two consecutive years and TVA applies from 1 January of the following year.

Example

A web developer (services) bills €34,000 — under the €36,800 base limit, so they keep the franchise. If they reach €40,000, they cross the €39,100 upper limit and must charge TVA from the first of that month. A reseller of goods stays exempt up to €91,900.

Notes

Screening tool only and thresholds are revised periodically. Mixed activities apply both sets of limits. Verify the current figures on impots.gouv.fr or with an expert-comptable before relying on this.