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I am registered as a consultant advising clients on property renovation and I am on the micro-social simplifi茅. C.A.

The threshold for rendering services is 鈧�70,000 although TVA/VAT kicks in when income exceeds 鈧�32,200.

The threshold does benefit from 鈥渢olerance levels鈥�, meaning that if the income in the preceding year exceeds the threshold and this is the first time it has done so in a two-year period, then the following year the trader can continue as a micro-entrepreneur (as opposed to moving to the 谤茅别濒 tax regime). However, this is once-only benefit.

Reader's query answered by Hugh MacDonald

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