Module 121 min2550 wordsFree — no account
Getting into the flat-rate scheme and getting out of it
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 220 words · 2 min
Practical case
Elena, a consultant with a job behind her
Elena was an employee until 30 June 2025 and earned 26,000 euros in salary; after that date she had no pension and no other job. On 1 July 2025 she opened a VAT number as a marketing consultant and by 31 December had collected 38,000 euros in fees, with no staff costs at all. She holds no interest in any company and works for clients other than her former employer. Can she apply the flat-rate scheme in 2026?
Hint: Annualise the fees before comparing them with the threshold, and ask whether the employment income ground can bite for someone who left their job in the previous year.
Show the solution
First condition: the 38,000 euros were collected over six months, July to December. Annualised they are worth 38,000 × 12 / 6 = 76,000 euros, below the 85,000 euro threshold. Second condition: no staff spending, so well under 20,000 euros. Employment income ground: the 26,000 euros are under the limit anyway, and in any case the job ended in 2025 with no pension or other employment that year, so the limit does not apply. None of the other grounds is present. Elena can apply the scheme in 2026 and will have to certify this in her income tax return.
Answer: Yes: 76,000 euros annualised, no exclusion ground
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