- Risks associated with the execution of intra-community deliveries
- Identity verification for granting tax exemption
- Dr. Christian Sterzinger emphasizes the importance of verifying the identity of the acquirer in order to grant tax exemption for intra-community deliveries
- Since January 1, 2020, the acquirer must use a valid VAT identification number issued by another member state when dealing with the supplying entrepreneur
- Registration of the acquirer for VAT purposes, active use of a valid VAT identification number at the time of delivery, and correct submission of the Recapitulative Statement are material conditions for a tax-exempt intra-community delivery
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.
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