Calculer your TVA payments under the Franchise en Base de TVA instantly. Select your business type and see your TVA liability at a glance.
CALCULATOR DETAILS
Résumé du Calcul
TVA to Pay
0.00
To DGFIP
Amount You Keep
0.00
Retained Income
The TVA Franchise en Base de TVA is a simplified method for calculating TVA designed specifically for small businesses with Chiffre d'Affaires under €150,000. Instead of calculating TVA on individual purchases and claiming back input TVA, eligible businesses pay a fixed percentage of their Chiffre d'Affaires directly to DGFIP. This percentage varies by business type, ranging from 4% for retail food businesses to 14.5% for professional services like accountancy and IT.
The TVA Franchise en Base de TVA is available to registered TVA businesses with annual Chiffre d'Affaires below €150,000. You must:
Once you exceed €230,000 Chiffre d'Affaires, you must leave the scheme.
| Business Type | Flat Taux % |
|---|---|
| Accountancy | 14.5% |
| Advertising | 11% |
| Architect | 14.5% |
| Retail Food | 4% |
| Farming | 6.5% |
| Printing | 8.5% |
| General Building | 9.5% |
| IT Consultancy | 14.5% |
| Legal Services | 14.5% |
| Hotel / Accommodation | 10.5% |
The TVA Franchise en Base de TVA is a simplified way to Calculer TVA for small businesses with Chiffre d'Affaires under €150,000. Instead of calculating TVA on individual transactions, you pay a fixed percentage of your Chiffre d'Affaires to DGFIP. The percentage varies by business type from 4% (retail food) to 14.5% (accountancy, IT, legal).
Yes! New businesses can join the Franchise en Base de TVA immediately upon TVA registration, provided your Chiffre d'Affaires is below €150,000. In fact, if you're in your first year of registration, you can apply for a 2% discount on your Pourcentage Forfaitaire, which can make the scheme even Plus attractive.
You must leave the Franchise en Base de TVA if your Chiffre d'Affaires exceeds €230,000. The scheme is designed for small businesses, and at this level, standard TVA accounting is Plus appropriate. However, you can voluntarily leave the scheme at any time if standard rating becomes Plus beneficial.
No, you cannot reclaim input TVA on most supplies while using the Franchise en Base de TVA. This is one of the key differences from standard TVA accounting. However, you can still reclaim TVA on capital purchases above €2,000 (or €500 if purchased before 1 April 2022). Any TVA you pay on supplies becomes a business cost.
There are 44+ business categories covered by the Franchise en Base de TVA, including everything from accountancy to waste management. If your business type doesn't have a specific rate listed, there's usually a catch-all category like "Other" that applies. Use our calculator above to find your exact rate, or Contact DGFIP for clarification.