Test yourself Question 1 of 6 Question 1 of 6
A small business under section 19 of the VAT Act has its workshop renovated for €8,330 including VAT. Must it consider withholding?
no, because it charges no VAT yes, because small businesses are also businesses within the meaning of section 2 of the VAT Act only if it has opted for standard taxation
Question 2 of 6 Question 2 of 6
A general contractor subcontracts all the work and only invoices the developer. Is it treated as the contractor?
no, because it does not build anything itself yes, because whoever invoices for the work also counts as the contractor only for the share of its coordination work
Question 3 of 6 Question 3 of 6
The invoice shows €10,000 plus €1,900 VAT. How much must be withheld?
€1,500 €1,785 €1,900
Question 4 of 6 Question 4 of 6
Three invoices of €2,000 each from the same painting firm fall in the same year and were planned from the start. What applies without an exemption certificate?
no withholding, because each invoice is below €5,000 withholding only on the third invoice withholding on all three payments, because the work adds up to €6,000
Question 5 of 6 Question 5 of 6
A company lets flats exempt from VAT and one commercial unit with VAT. Which threshold applies to it?
€15,000, because it mainly lets flats €5,000, because it does not make exclusively exempt letting supplies none, because landlords are never obliged to withhold
Question 6 of 6 Question 6 of 6
An owner lets two flats and has his own office converted. Does the small-landlord exception apply?
yes, because he lets no more than two flats no, it covers only construction work on the let flats yes, but only up to €15,000
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