EASYTAX, VAT fiscal representative
17 February 2020
Share on print
Share on facebook
Share on linkedin
Share on twitter
Share on email

European Union – Communication of VAT number for Chain Transactions

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.



Rely on our experts to manage your international VAT obligations.

The simplification measures introduced by “Quick fixes” only apply if the supplier has not established their business, or has no permanent facility, in the Member State the goods are transported...
The European Commission’s VAT Committee acknowledges that small losses of property, which result from the very nature of the property, unforeseeable circumstances or an authorisation or instruction from the competent...
The European Commission expects Member States to accept all forms of electronic records for supplier record keeping. The only requirement is that the data be easily accessible and retrievable by...
Mascot Easytax Long Sight

Tax Mag

VAT Updates per Month


Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy