Invoices, records and the edges of the scheme

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In this module

Module 3 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 196 words · 3 min

Test yourself

Question 1 of 3

A seller uses the Union scheme and decides to invoice its consumers anyway. Whose invoicing rules apply?

Those of each customer's countryThose of its Member State of identificationThose chosen freely by the sellerNone: invoicing is forbidden under the scheme

Question 2 of 3

How is an error in an OSS return that has already been submitted corrected?

By amending the original returnIn a later return, naming the period and the Member State concernedBy writing to each Member State of consumptionIt cannot be corrected

Question 3 of 3

A seller established in Spain sells through a marketplace to consumers in Portugal. Who is the supplier for VAT purposes?

The marketplace, alwaysThe seller, because the deemed supplier rule targets underlying suppliers established outside the EUThe consumer, under the reverse chargeThe carrier

Module 2 — previousThe Union scheme of the One Stop Shop Finish and go back to the programme

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.

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