Module 120 min2232 wordsFree — no account
Becoming a regular exporter and working out the ceiling
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 250 words · 3 min
Worked example
Running the ten per cent test
A Trentino distillery has 2025 VAT turnover of 1,200,000 €, including 30,000 € of services invoiced under the reverse charge and no goods held under customs supervision. The relevant turnover is 1,170,000 €, and ten per cent of it is 117,000 €. Its exports and intra-community supplies recorded in 2025 come to 140,000 €: it passes the test and can use the ceiling in 2026.
Practical case
A coffee roaster selling in Europe
A Trieste coffee roaster has 2025 VAT turnover of 1,500,000 €. It includes 300,000 € of exports to Switzerland and 200,000 € of intra-community supplies to Austria and Slovenia; there are no services invoiced abroad and no goods under customs supervision. Is it a regular exporter in 2026, and on the calendar-year method, up to what amount can it buy without VAT?
Hint: Add up the transactions the law counts in the numerator, compare them with one tenth of turnover, then recall what the fixed ceiling is measured on.
Show the solution
Article 8 exports and, under article 41, paragraph 4, of Decree-Law 331, intra-community supplies count both for the percentage and for the limit: 300,000 + 200,000 = 500,000 €. Turnover needs no exclusions, and ten per cent of it is 150,000 €. Since 500,000 € is more than 150,000 €, the roaster is a regular exporter in 2026. On the calendar-year method the limit is the 2025 amount of those transactions, that is 500,000 €.
Answer: Yes, with a fixed ceiling of 500,000 € for 2026
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.