- To obtain an intra-Community VAT number, companies must register for VAT in the European Union (EU).
- Each EU Member State allocates its own VAT number, both to local companies and to companies not established in that country but engaged in taxable transactions there.
- The purpose of an intra-Community VAT number is to facilitate VAT obligations, including creating and submitting VAT returns, paying VAT, and claiming VAT refunds.
- The content and format of intra-Community VAT numbers vary across countries.
- Companies must obtain an intra-Community VAT number if they engage in taxable transactions in an EU Member State without being established there, such as sales of goods subject to VAT, intra-Community deliveries, exports, sales of services, and purchases of goods subject to VAT.