Filing VAT under the simplified regime
Two conditions rather than one, including a 15 000 € VAT threshold that turnover does not reveal; two instalments computed on the year before, adjustable beyond a 10 % difference; a single return in May, and two credit refunds with different minimums. Three modules on a plumber with 168 000 € of turnover. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules24 minModule 1 free to read
2026 rules — verified on September 11, 2026
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By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Place the simplified regime between the VAT exemption and the normal regime.
- Remember the double condition: turnover under a ceiling and annual VAT below 15 000 €.
- Understand what takes a business out of the regime, and the option for the normal regime or the mini-normal.
- Spot the activities excluded from the simplified regime at start-up.
- Compute the two instalments: 55 % in July, 40 % in December, on the previous year's VAT.
- Adjust or suspend an instalment when the expected VAT departs by more than 10 %.
- Identify the exemption from instalments below 1 000 € of annual VAT.
- Handle the first year of activity and a financial year that does not follow the calendar year.
- File the annual 3517-S CA12 return on the right date, calendar year or off-calendar financial year.
- Settle the balance between VAT due and instalments paid.
- Claim a refund of a VAT credit, annual or half-yearly, with its minimums.
- Measure what a late filing and a change of regime during the year cost.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountA default regime, two thresholdsWhat you will be able to do
- Place the simplified regime between the VAT exemption and the normal regime.
- Remember the double condition: turnover under a ceiling and annual VAT below 15 000 €.
- Understand what takes a business out of the regime, and the option for the normal regime or the mini-normal.
- Spot the activities excluded from the simplified regime at start-up.
- Module 28 minIncluded in the full courseTwo instalments, 95 % of the year beforeWhat you will be able to do
- Compute the two instalments: 55 % in July, 40 % in December, on the previous year's VAT.
- Adjust or suspend an instalment when the expected VAT departs by more than 10 %.
- Identify the exemption from instalments below 1 000 € of annual VAT.
- Handle the first year of activity and a financial year that does not follow the calendar year.
- Module 38 minIncluded in the full courseAn appointment in May, or three months after closingWhat you will be able to do
- File the annual 3517-S CA12 return on the right date, calendar year or off-calendar financial year.
- Settle the balance between VAT due and instalments paid.
- Claim a refund of a VAT credit, annual or half-yearly, with its minimums.
- Measure what a late filing and a change of regime during the year cost.
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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