TLDR: If you exceed the threshold applicable to the VAT exemption scheme, you become liable for VAT from the first day of the month in which the threshold is exceeded, for services performed and supplies of goods made from that date.
The documented consequence: liability for VAT
The documented consequence concerns the VAT exemption scheme. If your turnover exceeds the threshold provided for in point (b) of 1° or 2° of I of Article 293 B of the CGI, you become liable for VAT.
This rule applies to services performed and supplies of goods made from the first day of the month during which the threshold is exceeded. It does not constitute a general consequence applicable to all turnover overruns, regardless of the regime concerned. [^S007]
Another rule may provide for a different date
Article 293 B bis provides, within its own framework, that exceeding the turnover threshold produces its effects for transactions taking place from the date on which the threshold is exceeded. [^S011]
This provision alone does not make it possible to determine the consequence applicable to your activity. You must therefore distinguish the regime to which the exceeded threshold relates before deducing the effective date.
What the sources do not allow us to conclude
The available sources do not allow us to assert that exceeding a threshold automatically entails a change in the tax or social regime, new reporting obligations, specific deadlines or a specific amount to be paid outside the VAT rule described above.
The consequence therefore depends on the regime and threshold concerned. Do not apply the VAT exemption scheme rule to another arrangement without checking its applicable provision.