Test yourself Question 1 of 6 Question 1 of 6
Under the reverse charge, who completes the invoice with the rate and the tax?
The supplier, before sending it The buyer, as a taxable person The Exchange System Nobody: the supply is exempt
Question 2 of 6 Question 2 of 6
A reverse-charge invoice is received on 25 March. What is the latest date for recording it?
25 March 9 April, dated to March 16 April, dated to April The annual return
Question 3 of 6 Question 3 of 6
An electrician installs a system in a building for a business. Which letter of the sixth paragraph applies?
Letter a-ter) Letter b) Letter d-quater) None, because it is not a subcontract
Question 4 of 6 Question 4 of 6
Until when does the text read here apply the reverse charge to sales of tablets and laptops?
With no end date To transactions carried out up to 31 December 2026 Until 30 June 2026 Only once authorised by the EU Council
Question 5 of 6 Question 5 of 6
Which document type is used to send the SdI the completion of a domestic reverse-charge purchase?
TD01 TD16 TD18 TD27
Question 6 of 6 Question 6 of 6
A business with full deduction adds €3,300 of reverse-charge VAT. What is the net effect on its settlement?
It pays €3,300 more None: €3,300 owed and €3,300 deducted It builds a €3,300 credit It must claim a refund
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