Comments on ECJ C-676/22: The importance for VAT for identifying your customers or sellers

The European Court of Justice (ECJ) ruled that it is important to identify your sellers or customers, so you can identify if you are entitled to either a VAT deduction on your purchases, or a VAT exemption on your sales. Furthermore, the Dutch Supreme Court ruled that a seller is required to identify its customers, to be able to apply a reverse charge on its sales.

Source Grant Thornton

See also

• C-676/22 (B2 Energy) – Judgment – No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person

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