---
id: adc-004
title: "Stay régime réel simplifié until the legal abolition; quarterly CA3 from 2027-01-01"
status: Accepted
decided: 2026-07-18
effective_from: 2026-01-01
effective_until: null
supersedes: null
superseded_by: null
---

# adc-004 — Stay réel simplifié until abolition; quarterly CA3 from 2027-01-01

> **Accepted as formalization** — "Accepted in practice" per the PRD
> [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
> Operator sanity read = erp#54 human gate.

## Context

Arcodange holds the régime réel simplifié de TVA (CA12 + acomptes) for its
first exercice (FY-2026). LF 2025 art. 38 abolishes that regime on 2027-01-01
(PRD task-inventory § T10 trigger), which forced the question: opt out early
to the réel normal, or ride the regime to its legal end?

## Decision

Stay under the **régime réel simplifié** (annual CA12 form 3517 + July and
December acomptes) until the abolition — **no early opt-out**. From
**2027-01-01**, file **quarterly CA3** (turnover under 1 M EUR; monthly above
that threshold). A last CA12 covering FY-2026 is still filed in 2027
(~2027-05-04 per the PRD roadmap), recovering the accumulated TVA credit.

## Base légale & doctrine

- CGI art. 302 septies A — régime simplifié d'imposition.
- LF 2025 art. 38 — abolition effective 2027-01-01 (PRD task-inventory § T10).
- CGI art. 287 — CA3 filing; the 1 M EUR monthly threshold noted in PRD
  task-inventory § T12 step 1.
- Regime holder status confirmed by a DGFiP mail of 2026-06-25 (agent memory
  `arcodange-tva-fiscal`) — *evidence outside the PRD; keep the mail*.

## Alternatives rejected

- **Early opt-out to réel normal (monthly/quarterly CA3 from 2026)** — adds
  declarations for zero benefit while the company sits in a structural TVA
  credit, and the switch is imposed on 2027-01-01 anyway.

## Consequences

- Downstream rules (`fiscal.yaml`): `vat-regime-reel-simplifie`,
  `vat-regime-ca3-quarterly`, **and the standard-law VAT ventilation operated
  under this regime** — `supplier-fr-vat-deductible` (CGI art. 271) and
  `supplier-intra-eu-reverse-charge` (CGI art. 283-2) cite this record as
  their operating decision: they are law application, not method choices, and
  this record is where that ventilation is documented.
- Calendar entries: `tva-acompte-2026-07`, `tva-acompte-2026-12`,
  `tva-ca12-fy2026`, `regime-simplifie-abolition`, `ca3-2027-q1`,
  `ca3-quarterly`.
- Annexe: VAT regime + change of regime (imposed by law) disclosed at close.

## QA & validation

- POC-4a: December 2026 acompte dry-run (2026-11-30 → 2026-12-11, PRD roadmap
  Gantt e2) — first euro-parity proof.
- POC-4b: 2027-Q1 CA3 simulation + expert-comptable checkpoint BEFORE the
  first real quarterly filing (PRD roadmap Gantt e3).

## References

- PRD roadmap.md § Milestones (2027-01-01, 2027-04-20, 2027-05-04).
- PRD task-inventory.md § T10 trigger + § T11 step 1 + § T12 step 1.
- PRD compliance.md § ADC seed table (adc-004).
- `fiscal.yaml` rules listed under Consequences; erp#54.
