- The Federal Fiscal Court (BFH) has allowed an appeal to clarify the legal significance of using and confirming a valid VAT identification number from another EU Member State.
- The case involves car deliveries to a Dutch company whose VAT ID had been deleted before the delivery date, and the supplier had not confirmed its validity at the time of delivery.
- The tax court previously ruled the delivery was tax-exempt, as the supplier had regularly checked the VAT ID and could not have known it was invalid.
- The BFH’s acceptance of the appeal suggests it may reconsider whether companies must check VAT ID validity for every transaction or if protection of legitimate expectations applies.
Source: hub.kpmg.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.
Latest Posts in "Germany"
- 13th E‑Invoicing Summit (E‑Rechnungs‑Gipfel 2026) (June 22-24, 2026)
- ECJ Confirms Legality of German VAT Apportionment for Hotel Accommodation and Ancillary Services
- Input Tax Deduction for Factoring Services: Mere Receivable Purchase Is Not a Taxable Factoring Service
- VAT Liability on Services Provided by Non-Profit Sports Clubs to Their Members
- VAT Treatment of Coworking Services: Legal Uncertainties and Practical Risks for Operators and Users
