Module 18 min858 wordsFree — no account
A default regime, two thresholds
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 76 words · 1 min
Worked example
Léa and her colleague, in 2026
Léa: 2025 turnover of 168 000 €, 2025 VAT payable of 11 200 €. Both conditions are met: simplified regime in 2026, two instalments and one CA12. Her colleague: 2025 turnover of 190 000 €, under the ceiling, but VAT payable of 16 400 €, above 15 000 €. From 1 January 2026 she files a VAT return every month. Her profit tax regime, for its part, does not change.
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.