TVA Forever?

Hi, My wife needs some advice. She has been offered some consulting work for 6 months. If she accepts, this would push her over the TVA threshold this year (2021) by about 4,500 euros - but then she is unlikely to meet the TVA threshold for all the years after this. Do they take this into account at all? Otherwise, she will have to declare TVA on very little income for every year after. TIA

I’m no expert on TVA, but I think there is a small tolerance but no idea how much. Also, bearing in mind the tax year restarts Jan 1st, would it not be possible to split invoices over this and next year?


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This answers your question:

A very similar question was asked about 3 days ago.

IIRC others’ replies said there is a tolerance of around 2,000 euros definitely less than 3,000 euros past the threshold for 1 or 2 years.

But remember the French tax year is calendar year based. So surely if she invoivces 4 or 5k this year, from Jan it’s a new year.

Watch out if Chambre des Metiers or any other signup needed requiring fees or cotisations, look into social charges etc, Tory enclosed some great stuff on another recent thread to someone planning to live in France and work technically elsewhere. There is some overlap and a good look round the microentrepreneur category here might throw up other things.

Separately if her physical presence is required for more than 90/ any 180 days in the year for any combination of reasons then is she needing a residence permit or visa as well?

It talks about the thresholds before TVA is required, but still doesn’t explain once registered for TVA what might happen the following year is one’s’ turnover drops. France being France it will either be massively straightforward, or massively complicated!