The simplified system for the assessment and recovery of turnover taxes aims to allow small and medium-sized enterprises taxed according to their actual profit and turnover to benefit from simplifications with regard to the establishment and content of their tax returns.
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The simplified tax system is the common law system for companies excluded from the basic exemption provided for in article 293 B of the general tax code (CGI) which meet the following conditions:
- the total annual turnover does not exceed the limits provided for in 1° and 2° of article L.162-4 of the goods and services tax code (CIBS) ;
- the VAT payable declared for the year or, by tolerance, for the previous financial year does not exceed the threshold mentioned in 3 bis of article 287 of the CGI ;
- they do not carry out any intra-community acquisition within the meaning of 3° of I of article 256 bis of the CGI , import or exit from the suspensive regimes mentioned in 2° of I of article 277 A of the CGI .
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Subject to the provisions concerning declarative obligations, it obeys the rules of taxation according to the actual turnover.
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The simplified system for the liquidation and recovery of turnover taxes is defined by article 302 septies A of the CGI , in the version in force on December 31, 2021.
As of January 1 , 2022, the legislative texts governing this regime are transferred to Chapter II of Title VI of Book I of the Goods and Services Tax Code ( CIBS, art. L. 162-1 to CIBS , art. L.162-9 ).
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In this section are examined:
- the scope of this scheme (sub-section 1, BOI-TVA-DECLA-20-20-30-10 );
- turnover declarations (sub-section 2, BOI-TVA-DECLA-20-20-30-20 );
- the options for a normal real tax regime (sub-section 3, BOI-TVA-DECLA-20-20-30-30 ).
The formalities to be completed in terms of VAT credit reimbursement are commented on in BOI-TVA-DECLA-20-30-10-20 .
Subject to the provisions concerning declarative obligations, this regime obeys the rules of taxation according to the actual turnover.
Source: gouv.fr
