Turnover thresholds HT the micro-company regime depends on the activity you are carrying out. In the first year of operation, the CA VAT taken into account to establish an overrun will be calculated according to the number of days your company exists. For example, if the company has been in existence since January 31, 2022, then there will be 334 days until December 31, 2022. The threshold not to be exceeded is calculated as follows: (€176,200 x 334) / 365 =€161,235. This adjustment is called pro rata temporis of turnover excluding taxes in year N (1era year of existence). The turnover excluding tax is used as a reference year for the following years. En savoir plus sur Entreprendre.Service-Public.fr