Which VAT identification number is to be used for applying the exemption of Article 138 VD when the acquirer is part of a VAT group in accordance with Article 11 VD?
The CJEU stated that the effect of implementing Article 11 VD is that national legislation adopted on the basis of that provision allows persons, in particular companies, which are bound to one another by financial, economic and organisational links no longer to be treated as separate taxable persons for the purposes of VAT but to be treated as a single taxable person. Thus, where that provision is implemented by a Member State, the closely linked person or persons within the meaning of Article 11 VD cannot be treated distinctly as a taxable person or persons within the meaning of Article 9 VD. It follows that treatment as a single taxable person precludes persons who are thus closely linked from continuing to be identified as individual taxable persons[1].
This implies that de facto only the VAT group has a VAT identification number which is to be used for the exemption of Article 138 VD.
[1] See the ruling of the CJEU of 22 May 2008 in Case C-162/07, Amplifin.
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