Withdrawal of the VAT option and return to the exemption (France)
Published byDocMuse
This document is in French
The PDF you download is in French — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
For a business that had opted to pay VAT and wants to return to the VAT exemption scheme (franchise en base), its turnover staying below the thresholds. The withdrawal is made at the end of the two-year period (article 293 F of the French General Tax Code), free through the secure messaging of the professional space or by this French letter to the business tax office. Ceasing business altogether is declared free on the one-stop business formalities portal. Registered post with proof of receipt is advised.
- Made for use in France
- Last updated October 13, 2026
When to use this document
- Your small business in France opted to charge VAT and you now want to return to the VAT exemption.
- Your turnover stays below the thresholds and charging VAT no longer suits your clients.
- The period you committed to when opting for VAT is ending and you want to drop the option.
- You want to tell the business tax office by post that you are withdrawing your VAT option.
What you fill in
The details the document asks for.
- Taxpayer
- Taxpayer's tax address
- Tax office you come under (SIP or SIE)
- Tax office's postal address, as it publishes it
- City
- Date
- SIREN number (9 digits)
- Date the VAT option takes effect (first of the month)
- End of the current two-year period
- Notes
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- When can the French VAT option be withdrawn?
- Only at the end of each two-year period: the option compulsorily covers two years, including the one in which it was declared, and then renews tacitly (article 293 F of the French General Tax Code). If the business obtained a refund of a VAT credit, the option is renewed by law for two more years. Write before the current period ends, through the secure messaging of the professional space or by registered letter.
- What must be done in France to cease trading, not just stop VAT?
- Ceasing business is declared free, online, on the one-stop business formalities portal (formalites.entreprises.gouv.fr), the only channel since 1 January 2023: the tax office is informed and VAT ends with the business. This letter is not for that; it is for a business that carries on and returns to the VAT exemption scheme. DocMuse does not sell the portal's formalities.
- What changes on invoices when a French business returns to the VAT exemption?
- From the return date you no longer charge VAT, and your invoices carry the mention “TVA non applicable, article 293 B du CGI”; you can no longer deduct VAT on purchases. VAT deducted on capital goods still in use may have to be partly paid back: ask the tax office for the amount of that adjustment. Keep an eye on turnover: above the thresholds, the exemption ends by law.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.
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