Test yourself Question 1 of 6 Question 1 of 6
A programmer from Cologne develops software for a GmbH in Vienna that has given its identification number. Where is the service supplied?
in Cologne, at the programmer's seat in Austria, at the GmbH's seat wherever the software is later used
Question 2 of 6 Question 2 of 6
A tax adviser from Freiburg advises a private individual living in Strasbourg. Where is the service supplied?
in France, because subsection 4 covers advisers in Germany, at the tax adviser's seat in no country, because the customer is a consumer
Question 3 of 6 Question 3 of 6
An architect from Salzburg designs a warehouse in Rosenheim for an Austrian business. Where is the service supplied?
in Austria, at the customer's seat in Austria, at the architect's seat in Germany, where the property is located
Question 4 of 6 Question 4 of 6
A company from Lille buys tickets for its staff to a trade fair in Frankfurt. Where is the admission right supplied?
in France, at the company's seat in Germany, where the fair takes place at each employee's home
Question 5 of 6 Question 5 of 6
A supplier established only in Germany sells online courses to consumers in other Member States, 6,000 euros in the previous year and 7,000 euros so far this year, with no sales of goods. What applies as long as she does not waive?
the place stays in Germany the place is with the customer because the threshold is exceeded the place is always with the customer
Question 6 of 6 Question 6 of 6
How long does a waiver of the threshold in § 3a(5) sentence 3 UStG bind the supplier?
only for the current calendar year at least two calendar years at least five calendar years
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