26. August 2021 Questionnaire for VAT registration of foreign entrepreneurs In a current circular the Federal Finance Ministry introduces model forms for 2021 and subsequent years with respect to the VAT registration of entrepreneurs domiciled abroad. Kategorien: Official PronouncementsSchlagwörter: VAT registration No., foreign entreprene ...
20. Oktober 2016 No automatic VAT liability solely because of missing VAT ID ... The ECJ held that an exempt intra-community supply should not be taxable merely because of a missing VAT registration No. where there is no suggestion of evasion and the other conditions for exemption are fulfilled. Kategorien: From EuropeSchlagwörter: intra-community supply, VAT ID Number, V ...
