As a result of the 2020 Quick Fix measures, the verification of EU VAT numbers has become central to the application of exemptions for intra-Community transactions.
However, the data is the cornerstone of other regimes: reverse charge mechanism, chain transaction, triangular simplification regime, taxable person status, etc.
The article deals with this from a French perspective.
Sources:
Contribution by Cyplom.
Cyplom is a French law firm dedicated to Indirect tax assistance. It provides assistance related to VAT and has dedicated attorneys dedicated to IT aspects of indirect tax (parametrization, IT tools, e-invoicing, IT audit).
