- A valid VAT ID number (USt-IdNr.) of the buyer is required for tax exemption on intra-community deliveries.
- The supplier must document and verify the buyer’s valid foreign VAT ID for each transaction.
- If requirements are not fully met, the supplier may still be granted protection of legitimate expectations (Vertrauensschutz), allowing the delivery to remain tax-free.
- The Baden-Württemberg Fiscal Court addressed whether this protection applies if the supplier does not perform a qualified confirmation query before every delivery to the same buyer.
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.
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