1 Background: The importance of the VAT-ID number
The VAT Identification Number (VAT-ID no.) has a decisive influence in many areas of cross-border business.
2 Facts of the case
The plaintiff, which is domiciled abroad, operated an online marketplace on which both taxable persons and non-taxable persons offered items for sale.
3 Decision of the Court
In its judgement of 31 January 2024 – V R 20/21, the Federal Fiscal Court ruled that the use of a valid VAT-ID no.
4 Consequences for the practice
The Federal Tax Court decision is hardly surprising. Nowhere is the transfer of the VAT liability for cross-border services legally linked to the use of a correct VAT-ID no.
Source: www.kmlz.de
