Amendment to VAT Application Decree: Confirmation of Foreign VAT Identification Number Procedures

• The document is from the Federal Ministry of Finance in Berlin, dated June 6, 2025.
• It addresses changes to the VAT Application Decree, specifically section 18e.1.
• The changes involve the confirmation of foreign VAT identification numbers.
• Requests for confirmation must be made through the online query provided by the Federal Central Tax Office.
• The VAT Application Decree from October 1, 2010, has been amended as of March 31, 2025.
• Amendments include changes to paragraphs regarding who can request confirmations and how they can be made online.
• The principles of this document are effective from July 20, 2025.
• The document will be published in the Federal Tax Gazette and is available online for a transitional period.

Source: bundesfinanzministerium.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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