- Entrepreneurs should verify the VAT identification number of the recipient in cross-border trade through a qualified confirmation request at the Federal Central Tax Office for legal security and fraud prevention.
- The FG Baden-Württemberg addressed when a confirmation procedure must be conducted before delivery.
- An intra-community delivery is tax-exempt if the recipient uses a valid VAT identification number from another member state at the time of delivery.
- A delivery treated as tax-free by the entrepreneur remains tax-free even if conditions are not met, provided the exemption is based on incorrect information from the recipient and the entrepreneur could not detect the error with due diligence.
Source: datenbank.nwb.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.
Latest Posts in "Germany"
- Tax-Free Status for Insurance Contract Tariff Optimization Without Changing Insurer Confirmed by BFH Ruling
- BMF Issues Final Guidance on E-Invoice Error Categories and Validation Requirements
- No VAT Exemption for Treatments by Non-Accredited Private Hospitals, Rules Federal Fiscal Court
- Germany Updates E-Invoicing FAQs: Key Clarifications on Scope, Exemptions, and Transition Periods
- BFH Limits Personal VAT Liability of Insolvent Debtors to Insolvency Estate, Not Private Assets
