Test yourself Question 1 of 6 Question 1 of 6
A graphic designer opens a VAT number and expects to meet the flat-rate conditions. What must she do on form AA9/12?
Nothing: the scheme is requested with the first VAT return Notify her intention to apply the scheme, for registry purposes only Submit a separate application for authorisation Tick the election for the ordinary regime
Question 2 of 6 Question 2 of 6
Which of these obligations also applies to a flat-rate taxpayer?
Monthly VAT settlement The annual VAT return Issuing and receiving electronic invoices for domestic transactions The report of periodic settlements
Question 3 of 6 Question 3 of 6
A quarterly-filing professional has 1,500 euros of VAT payable in the first quarter. How much is paid, and by when?
1,500 euros by 16 April 1,515 euros by 16 May 1,500 euros by 31 May 1,515 euros by 16 March
Question 4 of 6 Question 4 of 6
By when is the VAT advance paid?
By 16 December By 27 December By 31 December By 16 March of the following year
Question 5 of 6 Question 5 of 6
By when is the settlement report for the second quarter sent?
By 16 August By 31 August By 30 September With the annual VAT return
Question 6 of 6 Question 6 of 6
A flat-rate professional invoices a company acting as withholding agent. Is withholding tax applied?
Yes, always No, if she gives the client a statement that her income bears the substitute tax Yes, but at half the rate Only on invoices above a certain amount
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