- EU VAT Directive requires informing tax administration for VAT supplies
- Tax administration must register person under unique VAT number
- Registration cannot be refused unless for fraudulent activity
- Applications for VAT registration rigorously vetted by EU tax administrations
- Vetting mainly targets potential VAT fraud risk
- Civil regulatory omissions by business applying for VAT registration are of slight relevance
- Example of person in Malta using cab for taxable service
- VAT registration cannot be refused based on civil regulatory omissions
Source: zampadebattista.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
