VAT threshold - prorata calculation

T2-France

8 Nov 2019 at 15:58 · Viewed 870 times

The VAT limit is €82,800 per year. Is it counted per year only?
This limit is roughly 6900EUR per month and in case I reach that limit once, will it trigger the tax authorities to ask to start charging VAT?
The reason I ask is because in Switzerland the yearly VAT limit is 100000CHF, but if in a particular quarter the turnover reaches 25K francs, they automatically consider your yearly turnover to be 100K CHF.
I hope the method is different in France.

Thanks

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