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What is the “individual number” as mentioned in the EU VAT Directive?

  • Article 214(1)(d) of the VAT Directive requires Member States to identify taxable persons liable to pay VAT with an individual number.
  • There is confusion regarding whether this number is the VAT identification number, causing uncertainty for suppliers making taxable supplies to persons in other Member States.
  • Some Member States do not register exempt persons liable to pay tax under reverse charge, leaving suppliers at risk.
  • The European Commission needs to address this issue for legal certainty.

Source Joseph Sammut

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