- International VAT rules remain unchanged, but enforcement now relies on advanced digital controls, data cross-referencing, and EU-wide cooperation.
- From 2025, automated systems will detect formal errors in real time, leading to immediate compliance checks and notifications for businesses involved in cross-border transactions.
- Key data sources (VIES, Intrastat, electronic invoices, VAT returns, OSS/IOSS, customs data) are systematically cross-checked to identify inconsistencies and trigger audits.
- Simply having a valid VIES VAT number is no longer enough; businesses must prove good faith and due diligence to avoid liability for VAT fraud.
- Companies must check VIES validity at the time of transaction, document their checks, and regularly monitor foreign customers to avoid penalties and VAT recovery.
Source: ayming.it
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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