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 to or dispatched from. If a warehouse is owned (or leased) and directly managed by the supplier under their own means in the Member State...
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 authorities, will not give rise to an Intra-Community supply as described in Article 17 of Directive 2006/112/EC. Small losses are defined as losses of less...
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...
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 the tax authorities. Suppliers are also permitted to use a single record for several warehouses, provided that the data for each warehouse and each intended...
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