- Article 214(1)(d) of the VAT Directive requires Member States to identify taxable persons liable to pay VAT with an individual number.
- There is confusion regarding whether this number is the VAT identification number, causing uncertainty for suppliers making taxable supplies to persons in other Member States.
- Some Member States do not register exempt persons liable to pay tax under reverse charge, leaving suppliers at risk.
- The European Commission needs to address this issue for legal certainty.
Source Joseph Sammut
Latest Posts in "European Union"
- ViDA e-invoicing and digital reporting requirements: What businesses need to know
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation (updated with Timeline)
- CJEU Clarifies VAT Rules for App Stores: Platforms Deemed Suppliers in Digital Sales
- Reforming VAT Rules to Ensure Fair Competition for UK Small Businesses and Tackle Online Fraud
- Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?
