Immediate exit from the flat-rate scheme: the cost of goods is net of recoverable VAT

The forfait regime ceases to apply in the same year that the taxpayer’s revenues or fees exceed 100,000 euros.
The immediate exit from the forfait regime requires coordination between the income tax and VAT regulations.
The cost of goods should be calculated net of deductible VAT, taking into account any adjustments due to exceeding the threshold.
The transition from the forfait regime to the ordinary regime allows for the adjustment of VAT on depreciable assets and goods and services not yet sold or used.
The cost of goods for the determination of income should be calculated net of initially undeducted VAT, but later adjustable due to exiting the forfait regime.
The non-adjustment of VAT does not affect the determination of income, as it is considered a discretionary decision by the taxpayer.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.