CA3 VAT declaration: clarification on the threshold of 4000 euros
CA3 declaration: exceeding the threshold of €4,000 is assessed over a rolling year
Companies liable for VAT with an annual amount below 4,000 euros may, exceptionally, submit quarterly VAT returns instead of monthly returns.
In a decision dated October 17, 2022 (CE 17-10-2022 no. 458767), the Council of State specifies that the exceeding of the 4,000 € threshold is not assessed during the calendar year or in relation to the previous calendar year, but at the beginning of each quarter in relation to the tax due in the previous 4 quarters.
The exceeding of the threshold is therefore calculated on a rolling year basis.
Companies liable for VAT benefiting from this relief regime are now required to verify the exceeding of the threshold every quarter.
