My understanding is that TVA is payable for an Artisan if their services revenue goes over 32,600 euros. I am asking for clarification of how the TVA is applied to a business once it goes over the threshold.
For example, assume that I have a TVA registered business. My price for my fixed service is 3,260 including TVA. In any financial year (as in my first year and subsequent years) if I have 10 clients my total revenue is 32,600 euros would there be no TVA payable as I haven’t gone past the threshold.
If in any financial year (as in my first year and subsequent years) I have 11 clients my total revenue would be 35,860 euros. Would my TVA bill be 20% of everything over 32,600 euros, i.e. would the TVA payable be 652 euros?