Module 18 min858 wordsFree — no account

A default regime, two thresholds

A way to check what has landed — no marks, no account · 1 section · 172 words · 3 min

Test yourself

Question 1 of 3

Which cumulative conditions open the simplified VAT regime?

Turnover under the ceiling onlyTurnover under the ceiling and previous year's VAT payable below 15 000 €VAT payable below 15 000 € only

Question 2 of 3

What is the mini-normal regime?

A simplified regime for micro-businessesThe option for the normal VAT regime while staying under the simplified regime for profitsThe basic exemption beyond its thresholds

Question 3 of 3

What does exceeding the higher tolerance threshold of turnover produce?

Nothing before the following yearA move to the normal regime, retroactive to 1 January of the current yearA simple increase in the instalments

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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.