Auto-entrepreneur VAT threshold surpassed. What now?

Hello Valerie,

Thanks so much for making this service available.

I’ve been an auto-entrepreneur since January 2021 with a service-based business. Since most of my clients are not in France (they are other EU countries or in the UK and or the US) I requested an intracommunautaire VAT number when I started my business. I include the VAT number on all invoices (French and non-French) along with the text “VAT exempt, art 293.B, French Tax Code” but do not charge VAT. 

I passed the VAT threshold of 36,500 brut with a (non-French) invoice sent at the end of October, so I am a bit late to inform impots.gouv. I have not invoiced any French clients since I surpassed the threshold, so I have not needed to actually include/charge VAT on any invoice yet.

Here is what I would like to know:

1 — Can I simply inform impots.gouv through their messagerie (in my professional portal) that I surpassed the limit at the end of October and want to activate my VAT number and declare VAT annually (reel simplifie)? Will there be a penalty for not activating it on time?
2 — Besides including VAT on French clients, adding a text on non-French invoices that says something about “reverse charges” and declaring VAT once a year (in May, I believe), is there anything else I need to do as a VAT-activated AE? What about DES (déclaration européenne de services)? 

Thank you!