The annual VAT return and the option for cash accounting

The lesson48
Worked case2
Quiz1
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In this module

Module 2 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 385 words · 6 min

Test yourself

Question 1 of 6

A business wants to report its fourth-quarter data in the annual return instead of in a separate filing. What changes?

Nothing, 30 April still appliesThe return must be filed within FebruaryIt may file on paperIt no longer pays the fourth quarter

Question 2 of 6

A taxpayer applies the flat-rate scheme for the whole year. What does it file for VAT?

The annual return and the quarterly returnsOnly the annual returnOnly the quarterly returnsNeither

Question 3 of 6

Which taxpayer cannot use the Iva base form?

One who applied the general rules of the taxOne who occasionally sold a used itemOne who made intra-EU acquisitionsOne who closed the year in credit

Question 4 of 6

A cash-accounting business invoiced a professional customer who does not pay. When does the tax become chargeable?

Never, until the customer paysAt the end of the calendar yearOne year after the transactionAfter three years

Question 5 of 6

Which of these sales can fall under cash accounting?

A sale to a final consumerA service to an Italian business invoiced with VATAn intra-EU supplyA sale to a customer liable under the reverse charge

Question 6 of 6

A business opted for cash accounting in 2026. Its turnover exceeds two million euro in September 2027. What happens?

It stays in the scheme until the three years endIt leaves the scheme from the following month or quarterIt leaves on 1 January 2029It must revoke the option in the return to leave

Module 1 — previousThe quarterly return of VAT settlements and the December advance Finish and go back to the programme

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