Module 220 min2323 wordsFree — no account
After opening: choosing the regime and the obligations that follow
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 282 words · 3 min
Worked example
Paolo's February
Paolo, a consultant under the ordinary regime who settles monthly, charges his clients 1,100 euros of VAT in February and recovers 300 on purchases. By 16 March he pays 800 euros online with form F24. Had he chosen quarterly settlement, the VAT of January, February and March would have gone into a single payment by 16 May, increased by 1 %.
Practical case
Sara, a web designer under the ordinary regime
Sara, a web designer, starts her professional activity on 1 July 2026 under the ordinary regime; her accountant confirms she may settle VAT quarterly. In the third quarter she charges her clients 2,600 euros of VAT and pays 600 on purchases for which she claims recovery. By when must she file form AA9/12? How much does she pay for the third quarter, and by when? By when does she send the settlement report for the quarter?
Hint: Count thirty days from the start of the activity. For the quarter, take the VAT charged minus the VAT recoverable, then remember what is added for quarterly filers and in which month the two deadlines fall.
Show the solution
Form AA9/12: 30 days from 1 July 2026 take you to 31 July 2026. Third-quarter settlement: 2,600 − 600 = 2,000 euros of VAT payable. As a quarterly filer Sara adds 1 % as interest: 2,000 × 1 % = 20 euros, so 2,020 euros. The payment is due on the 16th of the second month after the quarter, 16 November 2026, online with form F24. The settlement report is due on the last day of the second following month, 30 November 2026.
Answer: AA9/12 by 31 July 2026; 2,020 euros by 16 November 2026; report by 30 November 2026
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.