- 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
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
- Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify
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