- EU VAT Directive requires informing tax administration for VAT supplies
- Tax administration must register person under unique VAT number
- Registration cannot be refused unless for fraudulent activity
- Applications for VAT registration rigorously vetted by EU tax administrations
- Vetting mainly targets potential VAT fraud risk
- Civil regulatory omissions by business applying for VAT registration are of slight relevance
- Example of person in Malta using cab for taxable service
- VAT registration cannot be refused based on civil regulatory omissions
Source: zampadebattista.com
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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.
