VATupdate

Share this post on

Reverse-Charge Procedure: VAT ID Not Required for § 13b UStG – Commentary on BFH 31.01.2024 Ruling

VAT identification number is not required for reverse charge procedure in accordance with Section 13b UStG
Recipient must be sufficiently identifiable for verification of identity and entrepreneurial status
§ Section 13b UStG does not require the service recipient to have or use a VAT identification number

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

Sponsors:

VAT news

Advertisements: