Module 18 min867 wordsFree — no account
When the full regime applies
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 84 words · 1 min
Worked example
The trader who crosses the threshold
A trader records 980 000 € of sales in one year, after three years around 800 000 €. Crossing the threshold moves the business to the full regime for the following year. It must then produce a detailed balance sheet, equip itself for data exchange transmission, and allow a markedly longer closing period. Anticipating that move in the year of the overshoot, rather than in the year it applies, is the only way to avoid filing under pressure.
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.