Since January 1st 2020, some “quick fixes” of the rules for delivery transactions within the EU have been applied and a valid VAT identification number of the customer is now a material condition for tax exemption of the intra-community supply. The supplying company must check the validity of the VAT ID at the website of the European Commission and verify the address and name of the customer or must otherwise expect tax back payments.
Source: sap.com
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