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Amendment to VAT Application Decree: Confirmation of Foreign VAT Identification Numbers via Online Inquiry

  • Section 18e.1 of the VAT Application Decree is amended
  • Requests for confirmation of foreign VAT identification numbers must be made online via the Federal Central Tax Office
  • Changes to the VAT Application Decree include updates to paragraphs and sentences regarding confirmation requests
  • The principles of this letter apply from July 20, 2025
  • The letter will be published in the Federal Tax Gazette and is available online for a transitional period

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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