Safety-net acquisition tax applies for using VAT-ID from country of departure – but not in case of double taxation
An intra-Community acquisition is deemed to be effected where the transport ends, see Art. 40 EU VAT Directive (sec. 3d sent. 1 of the German VAT Act (UStG)). Acquisition tax t hen arises at this point (as a rule, without payment burden due to corresponding input VAT deduction). If the purchaser does not use his VAT-ID of the country of destination, vis-à-vis the supplier, but rather a VAT-ID allocated to him by another Member State, a further acquisition tax arises on the basis of Art. 41 EU VAT Directive (sec. 3d sent. 2 UStG), provided there is no triangular transaction. Since this acquisition tax may not be deducted as input VAT, the acquirer must also pay acquisition tax in the Member State from which the “incorrectly” used VAT-ID originates, until such time that he is able to prove that the acquisition was taxed in the correct country.
Source KMLZ
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