TLDR: You must switch to the standard tax regime if your turnover exceeds the legal thresholds. You can also voluntarily opt for this regime to benefit from tax advantages, but you must formalize this option via your income tax return.
When Switching to the Standard Regime Is Mandatory
Switching to the standard tax regime becomes mandatory if your turnover exceeds the legal thresholds. The change in tax regime takes effect from January 1st.
When to Voluntarily Opt for the Standard Regime
You can choose to switch to the standard regime to benefit from tax advantages. The option is valid for one year and is automatically renewed each year.
How to Exercise the Option
To exercise the option for the standard regime, you must formalize it via your income tax return. For existing businesses, the request must be submitted before the deadline for the previous year's tax return. For new businesses, the option can be exercised before the deadline for the first income tax return.
Validity and Waiver
The option for the standard regime is valid for one year and is automatically renewed each year. You can waive this option before the deadline for the previous year's income tax return.
Special Cases
There are special cases, such as switching from the simplified standard regime to the normal standard regime, where notification must be made before February 1st of the year of application. Additionally, if your business is subject by law to a standard tax regime, the option for this regime becomes void.