How does the Auto-entrepreneur pro-rata turnover limit work?

PHILWEST87150

3 May 2010 at 14:47 · Viewed 1447 times

Wonder if you could clarify how the pro-rata turnover limit works. As a consultant I expect to earn say 2 or 3 reasonable chunks of income per year from different projects. Therefore I may have no turnover in 2 quarters and 15,000 euros in each of the other 2. If I declare 0 euros in quarter 1 declaration, can I carry forward the unused 8,500 euros to the next quarter? Or is it on a use it or lose it basis? Perhaps you could suggest how I manage my declarations if I was to earn say 30,000 euros under auto-entrepreneur but spread over only 2 quarters?

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