Test yourself Question 1 of 6 Question 1 of 6
A monthly settlement ends with a debt of 70 €. What happens to it?
It is written off It is paid by the 16th of the following month anyway It is carried forward and added to the next period It becomes a credit
Question 2 of 6 Question 2 of 6
A service business had a volume d'affari of exactly 500,000 € last year. May it settle quarterly?
No, it must stay below 500,000 € Yes, the threshold is not above 500,000 € Only if it is a special quarterly filer Only from 800,000 €
Question 3 of 6 Question 3 of 6
When does an ordinary quarterly filer pay the fourth quarter?
By 16 January By 16 February By 16 March of the following year, in the annual adjustment By 27 December
Question 4 of 6 Question 4 of 6
How is periodic VAT paid?
With an F24 sent online only With a paper F24 at the bank By bank transfer to the Agenzia In cash at the tax office
Question 5 of 6 Question 5 of 6
Under the historical method, how much is the December advance?
100 % of the previous year's payment 88 % of the payment for the same month or quarter of the previous year 1 % of the annual VAT 88 % of the volume d'affari
Question 6 of 6 Question 6 of 6
Does an ordinary quarterly filer add 1 % interest to the December advance?
Yes, as for every quarterly payment No, the surcharge does not apply to the advance Only under the analytical method Only if the advance exceeds 103.29 €
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