The applicable scheme
This example shows a document that the The scheme from 1 January magik would produce. The lab does not exist yet: Mojo builds it the moment you click, with your hours, your prices and your tone. What you read below was invented for this page.
The applicable schemeThe applicable scheme
Bardin Joinery - position at 1 January 2027
What applies
Turnover of 410 000 euros in the previous year, negligible taxable acquisitions. The file stays below the thresholds, so quarterly filing applies automatically, with no formality.
What stops
The annual return and its half-yearly instalments. A final annual return is still due for 2026; its filing deadline is not repeated here, confirm it on the tax portal.
The monthly option, and why it does not stack up here
The business is structurally in net output VAT, not in credit. Going monthly would bring forward no recovery and would triple the number of closes. The question would reopen if a major investment created a VAT credit, which is not on the 2027 plan.
What changes in the month
Four closes instead of one. In practice: an output and input reconciliation in April, July, October and January, with documents in by the 10th of the filing month at the latest.
What the client still has to decide
Who sends the documents in and by when. That is the only real question in this switch, and this document leaves it open.
This lab can be yours, with your data where this example stands.
Mojo builds it during the customize session. Very small businesses on the simplified VAT scheme, and the accountants whose whole client base switches on the same day: that is who this one is for.