In the UK, you exceed the VAT threshold (over which you must pay and charge VAT) when income from the previous 12 months of business activity exceeds the prescribed income limit. The 12 months in question may span two different business tax years.
How does this work in France? Is it calculated on a financial year basis, i.e. are receipts from January to December each year - with the slate being wiped clean at the end of each tax year?