Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?

• An Austrian supplier charged VAT on a B2B supply to a UK business in Sweden (deliver to Sweden) because the customer didn’t provide an EU VAT ID, prompting the customer to seek input tax recovery.
• The Austrian Federal Fiscal Court has referred questions to the ECJ concerning whether a customer’s EU VAT ID is a substantive requirement for zero-rating intra-EU supplies, the possibility of input tax deduction without it, and if corrections can be made retroactively.
• The author suggests that the EU VAT ID is not a substantive requirement and that input tax deduction would likely be refused if the supply is treated as taxable due to the absence of a valid EU VAT ID.

Source Fabian Barth

See also

Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination – VATupdate

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