Refusal of VAT number

VAT is a fraud sensitive tax. With an active VAT number, fraud can take place in various ways and are frequently used. The Tax and Customs Administration is therefore increasingly reluctant to issue a VAT number. In practice, I increasingly come across that the tax authorities refuse to provide a VAT number or to activate a VAT number to a VAT entrepreneur. I am often asked whether this is possible at all and what you can do about it. In this column I will discuss this problem.

Najat Idrissi, VAT specialist at Laghmouchi Law



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