French simplified-VAT instalments calculator

Sources and assumptions

• entreprendre.service-public.gouv.fr — F23566 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « Le montant de la TVA dû au titre de l’année N-1 doit être inférieur à 15 000 € »

• entreprendre.service-public.gouv.fr — F23566 — tax year 2026, verified on September 16, 2026

  Excerpt from the source : « 1er acompte : en juillet, l'entreprise doit verser 55 % de la taxe due l'année précédente »

• entreprendre.service-public.gouv.fr — F23566 — tax year 2026, verified on September 16, 2026

  Excerpt from the source : « 2e acompte : en décembre, l'entreprise doit verser 40 % de la taxe due l'année précédente »

• entreprendre.service-public.gouv.fr — F23566 — tax year 2026, verified on September 16, 2026

  Excerpt from the source : « L'entreprise qui a versé un montant de TVA inférieur à 1 000 € l'année précédente est dispensée du versement des acomptes de TVA l'année suivante. »

• entreprendre.service-public.gouv.fr — F23566 — tax year 2026, verified on September 16, 2026

  Excerpt from the source : « L'entreprise peut également demander à ce que le montant de ses acomptes soit modifié si elle estime que la TVA dont elle est redevable est supérieur de plus de 10 % ou inférieur de plus de 10 % par rapport au montant de l'acompte correspondant. »

Calculation assumptions

• The instalments are based on the VAT due for the previous financial year, exactly as you enter it. In practice, this is the amount shown on line 57 of your latest annual return no. 3517-CA12 (or CA12E): the VAT due before deduction of the VAT relating to goods that are fixed assets (immobilisations). VAT recovered on your capital investments therefore does not reduce it. This calculator does not recompute that amount (see the VAT calculator). The official page words the exemption as "VAT paid last year"; that amount is treated here as the same line 57 reference VAT.
• Only the MONTHS of each deadline are given, as the official page states them: neither the exact collection date of an instalment nor the "second working day after 1 May" filing date of the CA12 return is computed. The first financial year of a newly created business, with no reference VAT, is not covered: entering €0 does not trigger the exemption, and the calculator draws no conclusion.
• The ±10 % threshold is read as the gap between the VAT estimated for the current year and the VAT due for the previous one. Read literally, the official page compares the estimated VAT with "the amount of the corresponding instalment", and its worked example compares an annual estimate with a single instalment. That literal reading is deliberately SET ASIDE: an instalment is only 55 % or 40 % of the reference VAT, so a merely stable business would already exceed the threshold and adjustment would almost always be open. Read as here, the gap is the same instalment by instalment, since both payments are proportional to the reference VAT. At exactly +10 %, the calculator therefore concludes that adjustment is not open, which the literal reading would not conclude. Adjusting an instalment remains a request made under your own responsibility, and the surcharges incurred for an excessive reduction are not quantified here.
• French régime réel simplifié only: not the régime réel normal and its monthly CA3 return, not the franchise en base, not the simplified agricultural scheme. Of the two conditions for belonging to the scheme, only the one about the previous year's VAT is checked, from the reference VAT you enter: the turnover thresholds are not — the calculator does not ask for your turnover — and the retroactive switch triggered by an increased turnover threshold is not modelled.