- Article 214(1)(d) of the VAT Directive requires Member States to identify taxable persons liable to pay VAT with an individual number.
- There is confusion regarding whether this number is the VAT identification number, causing uncertainty for suppliers making taxable supplies to persons in other Member States.
- Some Member States do not register exempt persons liable to pay tax under reverse charge, leaving suppliers at risk.
- The European Commission needs to address this issue for legal certainty.
Source Joseph Sammut
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