- Absence or error in the VAT identification number of the buyer on the invoice does not prevent the actual buyer from being identified
- VAT identification number is essential to identify the taxpayer on the invoice
- Changes in regulations from January 1, 2020, make the VAT identification number of the buyer a substantial condition for taxing the transaction in the destination member state
Source: eutekne.info
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.
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