How is the French VAT option declared without a letter?

Through the secure messaging of your professional space on impots.gouv.fr, free of charge: write to your business tax office (SIE), using the wording of this letter. The message is dated and kept in your space, which proves the month of the option. A registered letter with proof of receipt remains possible, especially before the professional space is set up; the option takes effect on the first day of the month in which it is declared, so send the letter early enough for the office to receive it in the month you choose.

What changes when a French business gives up the VAT exemption?

From the effective date you charge VAT to your customers, declare it and pay it over, and you can deduct the VAT paid on your business purchases and investments. The mention “TVA non applicable, article 293 B du CGI” disappears from your invoices, replaced by the rate and amount of tax. The option binds you for at least two years, then renews itself; it mostly suits businesses that invest or whose customers are businesses.

Is the option needed if turnover exceeds the French exemption thresholds?

No: above the thresholds of article 293 B of the French General Tax Code the exemption ends by law and VAT becomes due without any option. In 2026 the thresholds remain €85,000 for sales and accommodation and €37,500 for services, with higher thresholds of €93,500 and €41,250. The option is for businesses that stay below them and still want to charge VAT.

Letter opting to pay VAT, giving up the VAT exemption (France)

Name: Letter opting to pay VAT, giving up the VAT exemption (France)
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SKU: option-pour-le-paiement-de-la-tva-renonciation-franchise
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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 sole trader or company under the French VAT exemption scheme (franchise en base) who wants to give it up, charge VAT and recover VAT on purchases (article 293 F of the French General Tax Code). The option can be declared free through the secure messaging of your professional space on impots.gouv.fr. This French letter to the business tax office (SIE) is for sending it by post or reusing its wording: effect from the first day of the month, two-year commitment, request for a VAT number. 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 is exempt from VAT and you now want to charge VAT on your invoices.
Your business clients would rather receive invoices with VAT, so the exemption no longer suits you.
You are about to make large purchases for your business and want to recover the VAT you pay on them.
You want to tell the business tax office by post that you are giving up the VAT exemption.

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)
Activity
Date the VAT option takes effect (first of the month)

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This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.

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Common questions

How is the French VAT option declared without a letter?: Through the secure messaging of your professional space on impots.gouv.fr, free of charge: write to your business tax office (SIE), using the wording of this letter. The message is dated and kept in your space, which proves the month of the option. A registered letter with proof of receipt remains possible, especially before the professional space is set up; the option takes effect on the first day of the month in which it is declared, so send the letter early enough for the office to receive it in the month you choose.
What changes when a French business gives up the VAT exemption?: From the effective date you charge VAT to your customers, declare it and pay it over, and you can deduct the VAT paid on your business purchases and investments. The mention “TVA non applicable, article 293 B du CGI” disappears from your invoices, replaced by the rate and amount of tax. The option binds you for at least two years, then renews itself; it mostly suits businesses that invest or whose customers are businesses.
Is the option needed if turnover exceeds the French exemption thresholds?: No: above the thresholds of article 293 B of the French General Tax Code the exemption ends by law and VAT becomes due without any option. In 2026 the thresholds remain €85,000 for sales and accommodation and €37,500 for services, with higher thresholds of €93,500 and €41,250. The option is for businesses that stay below them and still want to charge VAT.

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

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