VAT Fact Check #12
Holding a VAT Number means you have a Fixed Establishment: True or False?
The Facts:
When analysing whether a taxable person has a Fixed Establishment (“FE”) in a Member State, reference should be made in particular to Article 11 of Council Implementing Regulation (EU) No. 282/2011 (“Implementing Regulation”)….
Conclusion:
Holding a VAT number in a Member State does not automatically create a fixed establisment.
Verdict:
Statement is False.
Source: Zampa Partners
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