Legal Protection in Intra-Community Supplies: FG Baden-Württemberg Ruling on VAT ID Verification

• Entrepreneurs should verify the VAT identification number of the recipient in cross-border trade through a qualified confirmation request at the Federal Central Tax Office for legal security and fraud prevention.
• The FG Baden-Württemberg addressed when a confirmation procedure must be conducted before delivery.
• An intra-community delivery is tax-exempt if the recipient uses a valid VAT identification number from another member state at the time of delivery.
• A delivery treated as tax-free by the entrepreneur remains tax-free even if conditions are not met, provided the exemption is based on incorrect information from the recipient and the entrepreneur could not detect the error with due diligence.

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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