Computing and declaring your value added
A value added for tax that is not the management figure, exhaustive lists that cannot be interpreted, a filing threshold far below the liability threshold, and an exemption that falls away from the second establishment. Three modules built on a €32,000 gap between two figures that are both right. All the prose is free to read; only the quizzes are sold.
Advanced3 modules25 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell apart management value added and value added for tax
- Work through the four-step computation the form imposes
- Accept that an exhaustive list is not open to interpretation
- Identify the sheet expected under each tax regime
- Reuse a computation year to year after a change of regime
- Place the case of non-commercial profits
- Separate the threshold that requires filing from the one creating liability
- Know when the single-establishment exemption applies
- Meet the duty of electronic filing
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountA value added that is not the one in the accountsWhat you will be able to do
- Tell apart management value added and value added for tax
- Work through the four-step computation the form imposes
- Accept that an exhaustive list is not open to interpretation
- Module 28 minIncluded in the full courseThe same computation in three regimesWhat you will be able to do
- Identify the sheet expected under each tax regime
- Reuse a computation year to year after a change of regime
- Place the case of non-commercial profits
- Module 39 minIncluded in the full courseFiling, or being excused from filingWhat you will be able to do
- Separate the threshold that requires filing from the one creating liability
- Know when the single-establishment exemption applies
- Meet the duty of electronic filing
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
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.