Nov 23, 2023 18:46
6 mos ago
29 viewers *
French term

franchise en base

French to English Bus/Financial Accounting e-Billing - Tax - EDI
This term appears in some e-billing software strings I have to translate. All suggestions welcome.


"La franchise en base de TVA est un régime de TVA qui exonère les entreprises de la déclaration et du paiement de la TVA sur les prestations ou ventes qu'elles réalisent. Ce régime fiscal s'applique à toutes les entreprises dont le chiffre d'affaires (CA) de l'année précédente ne dépasse pas certains seuils."

Discussion

Emmanuella Nov 24, 2023:
@ Asker - Merci, oui on trouve plusieurs sites similaires. D'autres indiquent 'franchise de TVA'.
https://www.lecoindesentrepreneurs.fr/franchise-de-tva/
neilmac (asker) Nov 24, 2023:
@Emmanuella J'ai trouvé le texte ici: https://entreprendre.service-public.fr/vosdroits/F21746
Yassine El Bouknify Nov 23, 2023:
VAT exemption threshold The United Kingdom has the highest VAT exemption threshold, at €95,538 (US $109,123). Switzerland and France follow, at €93,414
https://taxfoundation.org/data/all/eu/vat-exemption-threshol...
Emmanuella Nov 23, 2023:
Je ne traduirais pas 'en base de' tel quel car cette expression n'existe pas en français. Il existe bien 'à base de ' mais c'est autre chose.
Ici, il s'agit de ' VAT exemption'.

Proposed translations

1 hr
Selected

underlying exemption

I'm unsure which Adrian is being referred to in the first reference, but franchise en base de TVA syntactically means underlying VAT exemption, besides which I disagree that the two different constructions (structures vs. interpretations) of "de base" and "en base" appear to mean the same thing.

Nor, whatever the Horse's Mouth is supposed to mean, can I read any registration into either permutation of 'base'.

As we know from the UK inheritance tax nil-rate band (NRB), the term of 'threshold' is ambiguous, as it can in fact mean a nil-rate multiplier x 0 (!) through which values of assets must pass to qualify for other reliefs and allowances.
Example sentence:

VAT exemption - entreprendre.service-public-public.fr The exemption from VAT is a VAT system which exempts companies from the declaration and payment of VAT on the supplies or sales they make.

Note from asker:
Cheers. I'm just calling it "exemption" for brevity.
Peer comment(s):

neutral philgoddard : There's only one Adrian...
1 hr
Then you've never visited Hadrian's Wall and ought to try parsing the French in a proper way: la franchise en base - de TVA
neutral liz askew : it actually reads "en base" - en base de TVA
14 hrs
It doesn't. Like the other neutrals, you may have fallen into the mis-parsing trap. So take another, careful look at the question. It reads la franchise en base -> de TVA, rather than franchise/ en base de TVA.
neutral Emmanuella : Underlying ? https://cnrtl.fr/definition/academie9/Franchise#:~:text=I.,D...
14 hrs
The question is - correctly parsed - la franchise (de TVA) en base.
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "I just used "exemption" in the end. Thanks to all for all the helpful links and comments."
16 hrs

[VAT] exemption

Applicable VAT - French Flag Register (RIF)
mer.gouv.fr
https://www.rif.mer.gouv.fr › applicable-vat-r70
Vessels used for an industrial activity at sea beyond the outer limit of the territorial sea are the only ones that can enjoy the VAT exemption provided by ...

Something went wrong...
22 hrs

VAT exemption for small businesses

The text submitted by Asker specifies that the VAT exemption is only granted to small businesses, i.e, companies whose sales are under thresholds defined by the tax authorities (dont le chiffre d'affaires (CA) de l'année précédente ne dépasse pas certains seuils)
Note from asker:
That sample text was from a French website. The actual strings I'm translating are in Spanish, translated from French, and "franchise en base" appeared in the middle of some Spanish phrases.
Something went wrong...
1 day 7 mins

business exemption based on VAT

Business exemption based on VAT (value added tax) is a VAT payment system which exempts, or excludes, the small business companies from the duty of producing VAT payment statements on the services or sale purchases completed. It's a tax system which affects all business companies which have a financial turnover from the previous year which does not exceed its limit.
https://www.capitalontap.com/en/guides/posts/vat-exemption/
"VAT exemption is a tax incentive that allows businesses to avoid charging customers the standard VAT rate on goods and services."
https://blog.shorts.uk.com/exempt-from-vat-or-zero-rated-wha...
Example sentence:

"Businesses which are considered 'zero-rated' are exempt from paying VAT on the goods and services that they sell. They don't need to register for VAT nor charge any tax on sales. Examples of zero-rated items include food, books and pharmaceuticals."

"Exempt goods and services include education, insurance and health services. However, specific conditions or restrictions may apply to certain exemptions, so it's advisable to consult a VAT expert."

Something went wrong...

Reference comments

11 mins
Reference:

exemption from registration

http://www.proz.com/kudoz/french-to-english/law-taxation-cus...

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Note added at 13 mins (2023-11-23 19:00:31 GMT)
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"de base" and "en base" appear to mean the same thing.

And now Adrian will post another answer claiming that the answer to the previous question was wrong...

--------------------------------------------------
Note added at 21 mins (2023-11-23 19:08:22 GMT)
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You're welcome!

Yes, it almost certainly does relate to VAT. When you Google it, all the hits are about VAT as far as I can see.
Note from asker:
I find out that franchise in French can mean "exemption", but the question then arises of whether it means VAT-exemption...
The previous query solution seems okay to me and very edifying. And again, I wonder why it didn't flag the previous query when I posted mine. Thanks for the help !
Peer comments on this reference comment:

neutral Emmanuella : from registration ? Not sure
21 hrs
Something went wrong...
28 mins
Reference:

Horse's mouth

www.economie.gouv.fr/entreprises/franchise-tva-entreprises

They do a weekly newsletter thing. It's the dog's for everything business-y in France. Including, FWIW, stuff about the e-billing due to kick in next year.
Note from asker:
Thanks for sharing the link, it will come in handy :-)
Peer comments on this reference comment:

agree writeaway
1 hr
agree Rachel Fell
3 hrs
Something went wrong...
16 hrs
Reference:

voir

Le régime de la franchise en base de TVA
lecoindesentrepreneurs.fr
https://www.lecoindesentrepreneurs.fr › ...
La franchise de TVA (ou franchise en base) permet aux entreprises qui le souhaitent d'être exonérées de TVA : il n'y a donc pas de TVA à collecter sur les ...
Something went wrong...
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