Module 120 min2275 wordsFree — no account
Keeping your job and opening a VAT number: compatibility and the flat-rate scheme
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 388 words · 4 min
Worked example
A low salary is no shelter
On a 20,000-euro salary the payslip credit is 1,910 + 1,190 × 0.6153 = 2,642.21 euros. Adding 8,000 euros of flat-rate income lifts total income to 28,000: the credit becomes 1,910 euros plus the 65 supplement, so 1,975. The loss is 667.21 euros, modest salary or not.
Worked example
The client that comes from the employer
Luca, a designer employed by an agency, registers for VAT with five clients. At year end he finds that 60 % of his fees came from a company his employer controls. Although the named client is a different entity, it is connected with the employer: the flat-rate scheme stops applying from the following year.
Practical case
Sara, office worker and evening consultant
Sara had 28,000 euros of employment income in 2025 and the same in 2026, for the full year. In 2026 she uses the flat-rate scheme with 8,000 euros of taxable income, for clients unrelated to her employer; she had a VAT number in 2023, so the reduced rate is not available. On her payslip, her employer applied the employment credit and the additional credit of Law 207/2024, both computed on the salary alone. What does her 2026 flat-rate income cost her in total?
Hint: Work out the substitute tax; then compute the employment credit and the additional credit twice: with total income of 28,000 euros and with total income including the flat-rate income. Add up the two gaps.
Show the solution
Substitute tax: 8,000 × 15 % = 1,200 euros. Payslip credit on 28,000 euros: 1,910 + 1,190 × (28,000 − 28,000) / 13,000 = 1,910 euros, plus the 65-euro supplement, so 1,975 euros. Credit due once flat-rate income is included, 36,000 euros: 1,910 × (50,000 − 36,000) / 22,000 = 1,910 × 0.6363 = 1,215.33 euros, with no supplement since 35,000 is exceeded. Gap on the employment credit: 1,975 − 1,215.33 = 759.67 euros. Additional credit (Law 207/2024, article 1, paragraph 6, in force in 2026): on 28,000 euros it is 1,000 euros, since total income exceeds 20,000 but not 32,000; on 36,000 euros, 1,000 × (40,000 − 36,000) / 8,000 = 500 euros. Gap: 500 euros. Amount to repay: 759.67 + 500 = 1,259.67 euros. Total cost: 1,200 + 1,259.67 = 2,459.67 euros.
Answer: 2,459.67 euros: 1,200 of substitute tax, 759.67 of lost employment credit and 500 of lost additional credit
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.