Intra-Community Delivery Challenges: Handling Clients Without Valid EU VAT Numbers

Intra-Community delivery involves supplying goods between EU Member States
Such deliveries are generally VAT-exempt in the origin country if conditions are met
Conditions include goods being transported between EU states and the buyer having a valid VAT number
The seller must verify the VAT number and record the transaction correctly
Without a valid VAT number, the seller may need to charge local VAT
Missing or invalid VAT numbers can lead to reclassification as a domestic supply and potential penalties
A CJEU judgment emphasized the importance of VAT numbers but also the substance of the transaction

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.