PracticeVideosBlogFlashcardsEspañol
All Practice Exams

100+ Free ITAA Toelatingsexamen Practice Questions

Prepare for the ITAA Admission Exam (Toelatingsexamen / Examen d'admission) — certified accountant or certified tax advisor stage, Belgium exam with instant access — no signup required.

✓ No registration✓ No credit card✓ No hidden fees✓ Start practicing immediately
100+ Questions
100% Free

Loading practice questions...

Same family resources

Explore More ITAA Belgian Accountant and Tax Advisor Examinations

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

ITAA Certified Accountant Proficiency Exam (Gecertificeerd Accountant)

Practice Questions

ITAA Certified Tax Advisor Proficiency Exam (Gecertificeerd Belastingadviseur)

Practice Questions

ITAA Intermediate Stage Exams (Tussentijdse Proeven, Belgium)

Practice Questions
2026 Statistics

Key Facts: ITAA Toelatingsexamen Exam

EUR 247

New application (dossier + 1 exam moment)

ITAA Servicedesk Toelatingsexamens, 25 Feb 2026

EUR 62

Each extra examenmoment

ITAA Servicedesk Toelatingsexamens, 25 Feb 2026

5–15

MCQs per vakonderdeel

ITAA Servicedesk Toelatingsexamens

5–12

Subjects per examenmoment

ITAA Servicedesk Toelatingsexamens

3u30

Time per exam moment

ITAA digital toelatingsexamen FAQ

3 years

Enrolment validity from registration

ITAA citing KB 11 September 2020

Closed-book

ITAA-LEX not allowed on the toelatingsexamen

ITAA Servicedesk and Examenkalender 2026

NL / FR

Official exam languages (no confirmed English paper)

ITAA portal / website

Belgium's 2026 ITAA toelatingsexamen is a closed-book digital MCQ (5–15 items per subject; 5–12 subjects per 3u30 moment). New fee EUR 247; extra sitting EUR 62; three-year enrolment. Official papers are Dutch or French; ITAA-LEX is banned. Study Examenprogramma 2021 (bookkeeping, tax, WVV, deontology). This page is an English MCQ study aid, not the official sitting.

Sample ITAA Toelatingsexamen Practice Questions

Try these sample questions to test your ITAA Toelatingsexamen exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Belgian double-entry bookkeeping (dubbel boekhouden), which statement is always true of a balanced journal entry?
A.VAT payable is recorded only on the debit side
B.Equity accounts may be credited only at year-end
C.The sum of debit amounts equals the sum of credit amounts
D.Every debit must be posted to a class 6 cost account
Explanation: Dubbel boekhouden requires every posting to keep the books in balance: total debits equal total credits. The MAR class used, the side of a VAT account, and the timing of equity entries depend on the transaction, not on the double-entry rule itself.
2In the Belgian Minimum Chart of Accounts (MAR / minimumindeling van het algemeen rekeningenstelsel), trade receivables from customers are recorded in which class?
A.Class 2 — financial fixed assets only
B.Class 6 — operating expenses
C.Class 4 — receivables and payables of at most one year (account 400 Clients)
D.Class 7 — operating income
Explanation: MAR class 4 covers short-term receivables and payables. Trade customers are account 400 (Clients). Class 2 is fixed assets (including long-term financial assets), class 6 expenses and class 7 income.
3A Belgian VAT-registered trader issues a domestic invoice with 21% output VAT. Which MAR pairing is the standard posting of that output VAT?
A.Credit 550 bank for the VAT amount only
B.Debit 411 VAT recoverable; credit 700 turnover
C.Credit 451 VAT payable; the net sale is credited to a class 7 income account
D.Debit 451 VAT payable; credit 411 VAT recoverable
Explanation: Output VAT on a sale is a liability to the Treasury, credited to 451 (VAT payable). The net amount is income in class 7 (typically 70). Input VAT on purchases is the recoverable 411 balance, not the sale-side account.
4On 1 January a Belgian company buys a machine for EUR 50,000. Residual value is EUR 5,000 and the useful life is 5 years. Straight-line depreciation (lineaire afschrijving) is used. What is the annual depreciation charge?
A.EUR 45,000
B.EUR 10,000
C.EUR 9,000
D.EUR 5,000
Explanation: Straight-line depreciation is (cost − residual value) / useful life = (50,000 − 5,000) / 5 = EUR 9,000 a year. Belgian GAAP requires a depreciation plan (KB WVV) matching expected use.
5Closing inventory of goods for resale is understated. What is the effect on the current year's Belgian statutory result?
A.Assets are overstated and equity is unchanged
B.Only the cash-flow statement is affected
C.Profit is understated because cost of sales is overstated
D.Profit is overstated because turnover is overstated
Explanation: In a periodic inventory system, cost of sales = opening stock + purchases − closing stock. Too low a closing stock increases cost of sales and understates profit (and current assets).
6The Belgian prudence principle (voorzichtigheidsbeginsel) in the statutory accounts mainly requires that:
A.All assets are restated to fair value each year
B.Profits may be anticipated as soon as a contract is signed
C.Hidden reserves must be created equal to 10% of turnover
D.Foreseeable losses and liabilities are recognised, while unrealised gains are not taken to income
Explanation: Belgian GAAP is prudence-oriented: impairments and provisions for foreseeable losses are recognised, but unrealised gains are generally not booked as income. Fair-value remeasurement of all assets is an IFRS-style approach, not the Belgian default.
7A building is carried at historical cost less depreciation. A directors' valuation shows a higher market value. Under Belgian statutory GAAP, the usual treatment is:
A.Always revalue through profit or loss to market value
B.Write the asset up to market value and credit class 7 income
C.Keep historical cost less depreciation unless a permitted revaluation surplus is booked to equity (herwaarderingsmeerwaarden)
D.Derecognise the building and replace it with an investment-property fair-value model
Explanation: Belgian GAAP is cost-based. Optional herwaarderingsmeerwaarden, if used, go to equity (MAR class 1), not to distributable income. There is no automatic P&L mark-to-market for PPE.
8A Belgian wholesaler sells goods on credit for EUR 10,000 exclusive of 21% VAT. Which posting is correct?
A.Debit 550 Bank EUR 12,100; credit 70 Turnover EUR 12,100
B.Debit 604 Purchases EUR 10,000; credit 440 Suppliers EUR 10,000
C.Debit 400 Clients EUR 12,100; credit 70 Turnover EUR 10,000; credit 451 VAT payable EUR 2,100
D.Debit 400 Clients EUR 10,000; credit 70 Turnover EUR 10,000
Explanation: The customer owes the gross amount (10,000 + 21% = 12,100). Turnover is recorded net; output VAT is credited to 451. Credit sales hit 400, not the bank.
9Under Belgian jaarrekeningenrecht, the annual accounts (jaarrekening) of a company generally comprise:
A.IFRS consolidated statements even when the company is a micro-entity
B.Only a cash-flow statement
C.The balance sheet, income statement and notes (toelichting), in the schema that fits the company's size
D.Only the tax return filed through Biztax
Explanation: The statutory jaarrekening is the balance sheet, results and toelichting, using the full, abbreviated or micro schema according to WVV size. A cash-flow statement is not the core Belgian statutory set, and Biztax is the corporate-tax filing, not the accounts.
10For financial years starting after 31 December 2023, a Belgian vennootschap is small (art. 1:24 WVV) if it does not exceed more than one of which sets of criteria?
A.250 employees; turnover EUR 50 million; balance-sheet total EUR 43 million
B.10 employees; turnover EUR 900,000; balance-sheet total EUR 450,000
C.50 employees; turnover excl. VAT EUR 11,250,000; balance-sheet total EUR 6,000,000
D.100 employees; turnover EUR 20 million; balance-sheet total EUR 10 million
Explanation: Article 1:24 WVV, as indexed, treats a company as small if it does not exceed more than one of: 50 employees, turnover excl. VAT EUR 11,250,000, balance-sheet total EUR 6,000,000. The EUR 900,000/450,000/10 figures are the micro tests in art. 1:25.

About the ITAA Toelatingsexamen Exam

The ITAA toelatingsexamen (examen d'admission) is the closed-book digital multiple-choice admission exam for the three-year Belgian stage leading to gecertificeerd accountant or gecertificeerd belastingadviseur. ITAA examines 5 to 15 MCQs per remaining vakonderdeel under Examenprogramma 2021; each sitting covers 5 to 12 subjects. New applications cost EUR 247 (dossier plus one exam moment); further moments cost EUR 62. Enrolment is valid three years (KB 11 September 2020). 2026 dates are in the ITAA Examenkalender; no exams run 13 June 2026–13 September 2026. Sittings are Dutch or French, remote or at ITAA. ITAA-LEX is not allowed. This English four-option bank is a study adaptation of the 24 official opleidingsinhouden — not an official translation or a portal simulation.

Assessment

Gateway exam for the three-year ITAA stage toward gecertificeerd accountant or gecertificeerd belastingadviseur. Content is Examenprogramma 2021. Delivery is a closed-book digital written MCQ (ITAA-LEX is not allowed — unlike later tussentijdse proeven and written bekwaamheidsexamens). Candidates reserve subjects on portal.itaa.be and may sit remotely with Zoom proctoring or on site at ITAA Brussels. Official languages are Dutch and French via the portal language choice; ITAA has not confirmed an official English sitting. This page's English four-option MCQs are a study adaptation of the 24 opleidingsinhouden — not an official translation, not a simulation of the ITAA portal, and not a substitute for the Dutch or French closed-book paper.

Time Limit

3 hours 30 minutes per examenmoment (ITAA digital FAQ); no per-subject timer. On-site moments run 09:00–12:30 or 13:00–16:30 on weekdays. Whole-exam duration varies with the number of remaining subjects (5–12 per moment).

Passing Score

Not published by ITAA. Each vakonderdeel is scored separately. A reserved subject that is not sat is treated as not passed.

Exam Fee

EUR 247 new application (dossier plus one examenmoment). EUR 62 per extra exam moment (herinschrijving). Fees are not refunded. (Institute for Tax Advisors and Accountants (ITAA), Koning Albert II-laan 19, 1210 Brussels)

ITAA Toelatingsexamen Exam Content Outline

~8% of this local bank

Algemeen boekhouden

Double-entry, MAR class structure, VAT recoverable/payable, depreciation plans, inventory and Belgian prudence.

~5% of this local bank

Boekhoudrecht en jaarrekeningenrecht

WVV/KB WVV, CBN advice, NBB filing, full versus abbreviated versus micro schema, and 2024+ size criteria.

~4% of this local bank

Analyse en kritische beoordeling van de jaarrekening

Current and quick ratios, solvency, margins and reading notes to the Belgian jaarrekening.

~4% of this local bank

Geconsolideerde jaarrekeningen

Control, elimination of internal transactions, and goodwill as a consolidatieverschil that Belgian GAAP amortises.

~3% of this local bank

EU accounting law and IFRS principles

IFRS 3 impairment-only goodwill versus Belgian amortisation, and the EU Accounting Directive framework.

~3% of this local bank

Externe controle

When a commissaris is required, independence, and ISA Belgium versus the compilation engagement.

~3% of this local bank

Interne controle

Control environment, segregation of duties, and monitoring in an accounting practice.

~4% of this local bank

Analytische boekhouding / management accounting

Contribution margin, break-even, absorption versus variable costing.

~4% of this local bank

Financiële analyse / financieel bedrijfsbeheer

ROE, working capital, cash conversion and simple investment appraisal.

~3% of this local bank

Organisatie van boekhouddiensten

Opdrachtbrief, quality management and client-acceptance files.

~4% of this local bank

Algemene beginselen fiscaal recht

WIB 92, Wetboek btw, regional fiscal autonomy, and the distinction between aanslagjaar and inkomstenjaar.

~5% of this local bank

Personenbelasting

Progressive 25–50% bands for AJ 2026, belastingvrije som, and bedrijfsvoorheffing.

~7% of this local bank

Vennootschapsbelasting

Standard 25%; KMO 20% on the first EUR 100,000 for AJ 2026 if art. 215 WIB 92 conditions are met; DBI.

~6% of this local bank

BTW

Standard 21%, reduced 12% and 6%, intra-Community 0%, reverse charge, and extracting VAT from a tax-inclusive amount.

~4% of this local bank

Fiscale procedure

Biztax, bezwaar, rulings and tax-audit powers of FOD Financiën.

~3% of this local bank

Registratie- en successierechten

Flemish 12% verkooprecht (2% enig eigen woning) and regional erfbelasting.

~2% of this local bank

Regionale en lokale belastingen

Onroerende voorheffing and other regionally set levies.

~3% of this local bank

Europees en internationaal fiscaal recht

Parent-subsidiary directive, arm's-length transfer pricing and treaty relief.

~4% of this local bank

Deontologie and AML

Beroepsgeheim, independence, Wet 18 September 2017, CTIF and the EUR 3,000 cash restriction.

~7% of this local bank

Vennootschaps- en verenigingsrecht (WVV)

BV without statutory minimum capital, NV EUR 61,500, VZW, UBO and the alarm-bell procedure.

~4% of this local bank

Ondernemingsrecht, economisch recht, insolventierecht

KBO, Book XX WER reorganisation and bankruptcy.

~3% of this local bank

Burgerlijk recht

Contract validity, property rights and prescription.

~4% of this local bank

Arbeids- en socialezekerheidsrecht

Arbeidsovereenkomst, RSZ and the eenheidsstatuut notice framework.

~3% of this local bank

Informatica and digital processes

Peppol structured B2B e-invoicing from 1 January 2026, UBO filing and electronic archives.

How to Pass the ITAA Toelatingsexamen Exam

What You Need to Know

  • Passing score: Not published by ITAA. Each vakonderdeel is scored separately. A reserved subject that is not sat is treated as not passed.
  • Assessment: Gateway exam for the three-year ITAA stage toward gecertificeerd accountant or gecertificeerd belastingadviseur. Content is Examenprogramma 2021. Delivery is a closed-book digital written MCQ (ITAA-LEX is not allowed — unlike later tussentijdse proeven and written bekwaamheidsexamens). Candidates reserve subjects on portal.itaa.be and may sit remotely with Zoom proctoring or on site at ITAA Brussels. Official languages are Dutch and French via the portal language choice; ITAA has not confirmed an official English sitting. This page's English four-option MCQs are a study adaptation of the 24 opleidingsinhouden — not an official translation, not a simulation of the ITAA portal, and not a substitute for the Dutch or French closed-book paper.
  • Time limit: 3 hours 30 minutes per examenmoment (ITAA digital FAQ); no per-subject timer. On-site moments run 09:00–12:30 or 13:00–16:30 on weekdays. Whole-exam duration varies with the number of remaining subjects (5–12 per moment).
  • Exam fee: EUR 247 new application (dossier plus one examenmoment). EUR 62 per extra exam moment (herinschrijving). Fees are not refunded.

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

ITAA Toelatingsexamen Study Tips from Top Performers

1Map your diploma against Examenprogramma 2021 and the ITAA vrijstellingen list before you book: you only sit the remaining vakonderdelen.
2Practise closed-book: the official toelatingsexamen bans ITAA-LEX and all documentation, unlike later stage exams.
3Drill MAR postings, VAT 21/121 extraction, and the 25%/20% KMO VenB split until the arithmetic is automatic.
4Learn WVV contrasts that examiners love: BV has no statutory minimum capital but needs toereikend aanvangsvermogen; NV needs EUR 61,500.
5Reserve 5–12 subjects per 3u30 moment and budget time yourself — there is no per-paper clock.
6Official papers are Dutch or French. Keep the Dutch terms (jaarrekening, vennootschapsbelasting, opdrachtbrief, beroepsgeheim) even if you study in English.
7Do not treat this English four-option bank as a portal simulation: official items, language and scoring live only on the ITAA exam platform.

Frequently Asked Questions

What is the ITAA toelatingsexamen?

It is the Institute for Tax Advisors and Accountants admission exam. Passing it is the usual gateway to the three-year stage toward gecertificeerd accountant or gecertificeerd belastingadviseur. The syllabus is Examenprogramma 2021; remaining subjects depend on diploma vrijstellingen.

How many questions are on the official exam?

ITAA does not publish one total. Each opleidingsonderdeel has 5 to 15 multiple-choice questions. Per examenmoment you sit between 5 and 12 vakonderdelen. This page's 100 four-option English items are a study bank, not that official paper.

Is the toelatingsexamen open-book?

No. ITAA states it is not an open-book exam and ITAA-LEX may not be used. Later tussentijdse proeven and written bekwaamheidsexamens in 2026 may use ITAA-LEX 2025; that permission does not apply here.

What are the 2026 fees and how long is enrolment valid?

A new application is EUR 247 (dossier review plus one exam moment). Each extra moment is EUR 62. Fees are not refunded. Conform the KB of 11 September 2020 as cited by ITAA, you have three years from administrative registration to pass.

How long is each sitting and when are 2026 sessions?

Each examenmoment lasts 3 hours 30 minutes, with no per-subject timer. 2026 session 1 runs in windows from 12 January through 12 June; session 2 from 14 September through 18 December. No exams are organised between 13 June 2026 and 13 September 2026.

Is there an official English paper?

No confirmed official English sitting. ITAA delivers the exam in Dutch and French (portal language choice). This bank is an English-language MCQ study adaptation of the official opleidingsinhouden, not an official translation and not a simulation of the ITAA exam portal.

Can I sit remotely?

Yes. ITAA offers digitale schriftelijke examens op afstand (computer, webcam, second camera, Zoom) as well as on-site sittings at Phoenix Building, Koning Albert II-laan 19, 1210 Brussels. You tick the remote option when reserving on portal.itaa.be.

What corporate-tax and VAT rates should I study for 2026?

Vennootschapsbelasting is 25% standard; qualifying small companies pay 20% on the first EUR 100,000 of taxable profit (AJ 2026) if the art. 215 WIB 92 conditions are met. The standard Belgian VAT rate remains 21%, with reduced 12% and 6% rates for listed supplies.