A VAT number may be communicated by any means as long as there is proof the number has been received by the supplier. It may be that exchanging e-mails is sufficient. It may be than an intermediary trader only indicates the VAT number used for all supplies to a certain Member State once.
If the intermediary trader has not provided the supplier with their VAT number before the chargeable event takes place, the transport of goods may be assigned when the intermiediary operator delivers the goods.
However, it is possible that for an intermediary operatorto make a mistake and pass on an incorrect VAT number. If this happens, the intermediary operator must be able to pass on this VAT number even after the taxable event has occurred.
- if the VAT number is passed on after the chargeable event but before the VAT Return submission deadline, the supplier will simply correct the invoice in accordance with national rules and will not declare any VAT amount in his VAT return for this supply.
- If the VAT number is passed on after the chargeable event and after the VAT Return submission deadline, the supplier may also correct the invoice in accordance with national rules, applying the VAT exemption if all conditions are met. The supplier will correct the VAT return in accordance with the procedures laid down in that Member State.