France TVA Régime Simplifié vs Réel 2026

For French companies — whether SARL, SAS, SA, or EURL — choosing the right VAT (TVA) regime shapes monthly cash flow, accounting workload, and audit risk. The French Code général des impôts (CGI) provides four principal regimes, but for most active commercial companies the choice narrows to two: Régime Simplifié d’Imposition (RSI / RSA) and Régime Réel Normal (RN). This deep-dive compares the two regimes for 2026, with the threshold figures, filing rhythms, and strategic considerations a Gyoseishoshi (行政書士) sees most often.

1. The Statutory Framework

The TVA regimes are set by the Code général des impôts (CGI) articles 287, 302 septies A, 302 septies AA, and the Livre des procédures fiscales (LPF). The choice of regime is filed with the Service des Impôts des Entreprises (SIE) at company creation and updated annually if thresholds change.

Primary source: https://www.impots.gouv.fr/professionnel/regime-de-tva

2. The Four French TVA Regimes — A Map

(Thresholds are updated by the loi de finances each year; 2026 figures reflect the loi de finances pour 2026 as enacted.)

3. Régime Simplifié — The Mid-Sized Company Choice

3.1 Eligibility

• Activities of sale of goods, hotels, restaurants, lodging: turnover up to €840,000 HT (excluding TVA)
• Services and professional activities: turnover up to €254,000 HT
• TVA payable in the previous year must not exceed €15,000

3.2 How It Works

The company files two acomptes (instalments) during the year:

• July: 55% of the previous year’s TVA
• December: 40% of the previous year’s TVA

Then files an annual return — CA12 (or CA12E for fiscal year not aligning with calendar year) by 5 May of year N+1, calculating the actual TVA due and reconciling against the acomptes paid. Any balance is paid; any excess is refunded or carried forward.

3.3 Advantages

• Cash flow — only two payments per year vs twelve
• Accounting workload lower — annual reconciliation rather than monthly
• Suitable for stable businesses with predictable TVA position

3.4 Disadvantages

• No real-time TVA refund — credits accumulate to year-end
• Acompte calculation lag — based on N-1, not actual N performance
• Risk on growing businesses that exceed thresholds mid-year

Reference: https://www.impots.gouv.fr/professionnel/regime-reel-simplifie

4. Régime Réel Normal — The Standard Regime

4.1 Eligibility

• Mandatory above RSI thresholds
• Optional below thresholds (by request to the SIE)

4.2 How It Works

The company files a CA3 declaration:

• Monthly if TVA payable in the year is ≥ €4,000
• Quarterly if < €4,000

Each return must be filed by the 15th, 19th, or 24th of the following month (depending on the entity’s first letter of name, set by the SIE). Payment is by SEPA prélèvement or virement.

4.3 Advantages

• Real-time TVA recovery — credits refunded monthly (above €760 per month or €150 quarterly thresholds)
• Clean monthly cash flow visibility
• Suitable for export-heavy businesses that accumulate TVA credits
• Mandatory for businesses operating intra-Community trade above certain thresholds

4.4 Disadvantages

• 12 returns per year = higher accounting cost (typically €1,200–€2,500/year additional vs RSI)
• Tighter procedural deadlines

Reference: https://www.impots.gouv.fr/professionnel/regime-reel-normal

5. Side-by-Side Comparison — 2026

6. Switching Regimes

6.1 Triggered by Threshold Breach

If turnover exceeds the upper RSI threshold, the company switches to RN automatically from the first day of the month following the breach.

6.2 Optional Switch (RSI to RN)

A company eligible for RSI can opt for RN at any time by written request to the SIE. The option is binding for 2 years and renewable.

6.3 Optional Switch (RN to RSI)

A company below RSI thresholds operating under RN can request return to RSI; the change takes effect at the beginning of the following fiscal year.

7. Penalties for Late Filing or Payment

Under CGI article 1731 and the LPF:

• 5% for late payment up to 30 days late
• 10% if paid more than 30 days late
• 40% for failure to file after notice (mise en demeure)
• Late interest at 0.20% per month (CGI article 1727)

Repeated failures escalate quickly under CGI article 1736.

8. Common Mistakes — Gyoseishoshi View

9. Special Cases

9.1 Intra-Community Trade

Companies engaged in intra-Community supplies (livraisons intracommunautaires) must file DEB / DES declarations regardless of TVA regime. Above certain thresholds, mensualisation of TVA is mandatory.

9.2 Export

Exports outside the EU are zero-rated but must be supported by customs documentation (DAU). Pure exporters typically operate RN to recover input TVA monthly.

9.3 Reverse Charge (Autoliquidation)

Construction subcontracting, certain electronic supplies, and other specified sectors operate under autoliquidation under CGI article 283-1. The customer accounts for the TVA, not the supplier.

10. Strategic Choice — Which Regime for Which Profile?

Conclusion — A Cash-Flow Decision Disguised as Tax

The choice between RSI and RN is rarely a tax-saving decision (the underlying TVA owed is the same). It is a cash flow and accounting cost decision. RSI smooths cash flow with two payments per year and an annual reconciliation. RN provides real-time visibility and faster refunds at the cost of monthly filing discipline.

A Gyoseishoshi cannot file French TVA returns or act as a French expert-comptable. Scrib🐮 produces the corporate-side documentation: SARL/SAS statutes specifying initial regime choice, board minutes authorising regime switches, and shareholder communications explaining the implications.

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Disclaimer

Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not avocats.

Sources

• Code général des impôts: https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006069577/
• Régime de TVA (impots.gouv.fr): https://www.impots.gouv.fr/professionnel/regime-de-tva
• Régime réel simplifié: https://www.impots.gouv.fr/professionnel/regime-reel-simplifie
• Régime réel normal: https://www.impots.gouv.fr/professionnel/regime-reel-normal