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.
CONTENTS
- Background
- Identify your customer to apply an exemption
- Dutch case law
- Consequences for the practice
Source: www.grantthornton.nl
