Cash flow forecast

Sources and assumptions

• legifrance.gouv.fr — LEGIARTI000026950057 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Le taux normal de la taxe sur la valeur ajoutée est fixé à 20 %. »

• legifrance.gouv.fr — LEGIARTI000046869153 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne les livraisons portant sur les produits suivants : »

• legifrance.gouv.fr — LEGIARTI000047622738 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne : »

• legifrance.gouv.fr — LEGIARTI000028416981 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « La taxe sur la valeur ajoutée est perçue au taux de 2,10 % en ce qui concerne les recettes réalisées aux entrées des premières représentations théâtrales d'oeuvres dramatiques, lyriques, musicales ou chorégraphiques nouvellement créées ou d'oeuvres classiques faisant l'objet d'une nouvelle mise en scène »

Calculation assumptions

• This calculator applies no tax schedule: amounts, payment terms and horizon are your own inputs. The only legal value used is the standard VAT rate, inherited from the VAT calculator rather than copied here.
• Revenue and purchases are entered as constant monthly averages: no seasonality, no ramp-up and no unpaid invoice is modelled.
• The plan starts with no prior activity: nothing was invoiced or bought before month one. A payment term therefore leaves the first months without any cash in — exactly the start-up dip a plan must reveal.
• Statutory payment terms are expressed in days (30 days as a rule, 45 days end of month or 60 days by agreement); this calculator approximates them in whole months, which shifts a flow by half a month at most.
• Under the standard VAT regime, a month's VAT is paid out the following month, when the return is filed. Excess deductible VAT is carried forward as a credit against later months, never received in cash: refunds are not modelled, nor is the simplified regime and its instalments.
• Fixed costs and the investment are entered at the amount actually paid out and generate no deductible VAT in the plan: wages, rent and insurance are outside the scope or exempt, and VAT on an investment must be added by hand.
• Not modelled: loans and their repayments, capital or shareholder-account contributions, grants, the director's social contributions and tax on profits.
• The safety threshold shown is a management benchmark, not a rule of law: it equals one month of recurring cash out (purchases and fixed costs). No statute sets a minimum cash buffer.