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

Source: polishtax.com

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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