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Module 124 min2933 wordsFree — no account

The quarterly return of VAT settlements and the December advance

A way to check what has landed — no marks, no account · 1 section · 379 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

An ordinary quarterly filer paid its second-quarter VAT on 20 August. By when must it file the return of settlements for that quarter?

Question 2 of 6

Question 2 of 6

A quarter recorded no transactions but inherits a credit from the previous quarter. Must a return be filed?

Question 3 of 6

Question 3 of 6

A business makes an intra-EU acquisition and owes the tax itself. Where does it report the taxable amount?

Question 4 of 6

Question 4 of 6

Last December a monthly filer had a debt of 5,000 € before the advance and paid 1,000 € net. What is its advance under the historical method?

Question 5 of 6

Question 5 of 6

The advance works out at 103.29 €. What must the taxpayer do?

Question 6 of 6

Question 6 of 6

An ordinary quarterly filer pays the December advance. Which statement is correct?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.