Test yourself Question 1 of 5 Question 1 of 5
Marta ships lamps from Seville to a business in Lyon. Under article 68, where is the supply located?
In France, where the goods arrive Outside the European Union In Spain, where the transport begins Wherever the invoice is issued
Question 2 of 5 Question 2 of 5
Which of these conditions does article 25 require to exempt an intra-EU supply?
The customer has communicated to the seller a VAT number from another Member State The customer pays before shipment The order exceeds 10,000 € The seller is taxed under the simplified scheme
Question 3 of 5 Question 3 of 5
Goods leave for Italy on 10 May and the invoice is issued on 20 June. When does the exempt supply become chargeable?
On 10 May On 20 June On 31 May On 15 June
Question 4 of 5 Question 4 of 5
A consultant in Burgos advises a company in Brussels. Under article 69, where is the service located?
In Spain, where the consultant is In Belgium, where the customer has its seat Wherever the contract is signed In both Member States, half each
Question 5 of 5 Question 5 of 5
How do you apply for registration in the register of intra-EU operators?
With modelo 349 In writing to the European Commission With the census declaration, modelo 036 Automatically, on registering as a business
See my score