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VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification

  • German Federal Tax Court decision from September 15, 2025 regarding VAT identification numbers and confirmation requests
  • The court allowed revision to clarify the legal significance of using valid VAT identification numbers issued by other EU member states and their confirmation requests
  • The case involves provisions of the German VAT Act as amended by the law promoting electric mobility from December 17, 2019, effective January 1, 2020
  • The revision was granted following a complaint against a ruling by the Baden-Württemberg Tax Court from April 3, 2025
  • The court did not provide detailed case facts or further reasoning as permitted under procedural rules

Source: bundesfinanzhof.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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