Obligation to Register for VAT and Irrelevance of Civil Regulatory Omissions

• EU VAT Directive requires informing tax administration for VAT supplies
• Tax administration must register person under unique VAT number
• Registration cannot be refused unless for fraudulent activity
• Applications for VAT registration rigorously vetted by EU tax administrations
• Vetting mainly targets potential VAT fraud risk
• Civil regulatory omissions by business applying for VAT registration are of slight relevance
• Example of person in Malta using cab for taxable service
• VAT registration cannot be refused based on civil regulatory omissions

Source: zampadebattista.com

---

Click on the logo to visit the website

---

 

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.

---

---