Fraispro Micro: distinguish payments received from the VAT threshold

Analysis of official documentation, with no testing on a paid account.

In Fraispro Micro, follow separately the invoices issued, the amounts received and the threshold of VAT. The software can bring cash receipts together and alert before a threshold, but its indicator remains a management aid. The changeover to the VAT and the exact date to remember must be checked with your business tax department or a qualified professional.

This guide targets a French micro-entrepreneur who charges services and approaches the franchise based on VAT. It is based on the official pages of Fraispro, Urssaf, taxes and BOFiP consulted the 21 October 2026.

Do not mix the three meters

An invoice sent, a payment received and a transaction that changes your situation with respect to the VAT are not the same event. The first indicates what the client owes you. The second feeds the turnover reported to Urssaf according to the sums actually received during the period. The third depends on the basic deductible tax rules and can charge the VAT from a specific date.

Fraispro presents the tracking of receipts, turnover and thresholds among the functions of its Micro offer. Use these elements to identify an anomaly or threshold proximity. However, the general conditions of the vendor specify that the indicators do not replace the user's tax, social or legal obligations.

Reconcile the payment before reporting it

Start with a short list of open invoices. For each, compare the expected amount, any credit notes and payments credited. If a customer pays in two instalments, reconcile both receipts without treating the first instalment as full payment. An unpaid invoice remains useful for customer follow-up, but it does not thereby become money received that must be reported to Urssaf.

1. Check the date and amount of the transaction received on the account.
2. Connect it to the right bill or note why it can't yet be.
3. Handle credit notes, refunds and partial payments separately.
4. Compare the total cashed from the period to the total prepared for the return.
5. Keep the supporting documentation and history that explain the corrections.

This routine helps prepare a consistent return; it does not delegate the decision to the software. Urssaf states that turnover for a period corresponds to money actually received during that period. A €600 invoice sent on 28 October and paid on 6 November remains a receivable in October; the money is received in November for social contribution reporting.

Read the 2026 thresholds without confusing VAT with micro

For 2026, the tax authorities specify two thresholds for the VAT exemption on services: a base threshold of 37 500 € and a threshold increased by 41 250 €. For sales and accommodation activities, they are: 85 000 € and 93 500 €. The thresholds of the micro regime are different: 83 600 € for the provision of services and 203 100 € for sales over the period 2026 to 2028.

This separation changes the decision: exceeding a threshold of VAT does not automatically leave the micro regime. Conversely, the right to bill without VAT depends on separate thresholds of the micro regime ceiling. The basic threshold, the increased threshold, the history of the previous year and the nature of the activity must be examined together.

BOFiP states that if the higher threshold is exceeded during the year, the exemption ends on the date of that exceedance. Transactions carried out from that date become subject to VAT, and some invoices may need correction. While the exemption applies, invoices carry the statement “TVA non applicable, article 293 B du CGI” (VAT not applicable), and VAT cannot be deducted.

Example: the increased threshold crossed during the year

Hypothetical example for a service business: the micro-enterprise generated €34,000 in turnover in 2025 and begins 2026 under the VAT exemption. Its 2026 tax-tracking total reaches €40,900. A new €600 transaction brings the cumulative amount to €41,500, above the higher threshold of €41,250.

The right response is not to change every old invoice. First identify the exact date the threshold was crossed, isolate transactions carried out from that date and ask the business tax office which invoices need correction. The exemption statement must no longer be used on transactions that have become taxable. The business may nevertheless remain under the micro-enterprise regime, because €41,500 is below the €83,600 ceiling applicable to services in 2026.

In Fraispro, the alert is used here to stop automatic billing without VAT and trigger a check. It does not determine the tax date alone. The relevant cumulation may also differ from a mere total of invoices paid by activity, tax options and the nature of the transactions.

Make a monthly check that leaves a trace

At the end of each month, export or record three totals: invoices issued, reconciled payments and the cumulative amount tracked for VAT. Record differences and their causes instead of trying to make the three figures artificially identical. An unpaid invoice explains a normal difference between invoicing and money received; an unreconciled credit note or a payment allocated to the wrong customer signals a correction to make.

When cumulation approaches the base threshold, estimate the amount of quotes accepted and future invoices. This projection is not a declaration, but it allows you to prepare prices including VAT, invoice models, the number of VAT and customer information before a switch. If the increased threshold can be crossed on the next operation, do not just have an alert after the fact.

When Fraispro is not enough to decide

Ask for an external validation if you combine sales and services, start the business in the year, charge abroad, opt for the VAT, or deal with transactions with a particular rule of liability. The first year pro rata and the breakdown of a mixed activity can make a single meter misleading.

Fraispro Micro is not the only source of tax decision when several people correct invoices without procedure, when the firm expects another export or when your business requires more complete accounting. In these cases, first define who validates the VAT status, which piece is authentic and how the corrections are transmitted.

To complete the course, see Fraispro Micro review, the method of check a payment before sending a reminder and our guide to choose billing software.