Quarterly turnover: exceeding the €4,000 threshold is assessed over a rolling year

When the VAT payable annually is less than €4,000, the taxpayer subject to the normal real regime is, as an exception to the monthly declaration obligation, allowed to submit his CA3 declaration – and to pay the corresponding tax – per calendar quarter ( CGI 287, 2-para. 3 ). But what annual period should be used to assess compliance with this threshold?

The Council of State has just decided: the threshold of €4,000 is assessed at the beginning of each quarter in relation to the total amount of the tax due for the four preceding calendar quarters.

Source Francis Lefebvre

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