BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods 

Art 7 VAT Act: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods

• Since 1 January 2020, a valid VAT number is a substantive legal requirements for the application of the VAT exemption for Intra-EU suppies of goods
• With regard to the “use of a VAT number”, it was previously assumed in Germany that this must already be made known when the contract is concluded.
• The German tax authorities have now clarified that a VAT ID number valid at the time of the intra-Community supply can also be used retroactively by the customer
• The changes are applicable to all deliveries in Germany after 31 December 2019.

Source BMF (UStAE 1.10.2020 III C 3 – S 7140/19/10002 :007 2020/1027480)

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