ClearVAT, EU VAT system

Audit-proof checking of VAT identification number (VATIN)

Suppliers are responsible for ensuring that the customer's VATIN documented in the recapitulative statement is valid at the time of delivery.

The year 2020 has started with changes in value added tax law. AWB Steuerberatungsgesellschaft and AWB Rechtsanwaltsgesellschaft are dedicating a webinar to the innovations and their implementation in practice as part of their spring conference 2020, the 1st Digital AWB Business Breakfast. One focus will be on the significance of the value added tax identification number (VATIN) in connection with the tax exemption for intra-Community deliveries.

Using the CHECKVAT web application as an example, ClearVAT will present the possibilities for audit-proof checking of the VAT idenfication number of European trading partners during the webinar. The browser-based and thus platform-independent tool enables automated querying of individual and, above all, several VATINs simultaneously. CHECKVAT uses its interface to the Bundeszentralamt für Steuern and the European VAT Information Exchange System (VIES). A master data check of German trading partners can also be implemented with the web application. It was developed with the professional support of AWB Steuerberatungsgesellschaft. You can find out more about the functions on our product page.

The AWB Business Webinar will take place on 23 June 2020 from 10 a.m. to 1 p.m. You can register here.

Background: The tax exemption for intra-Community deliveries has been more strictly regulated since the beginning of 2020. If goods are shipped to a business customer within the EU, the customer must be registered in the respective country. For this purpose he needs a VAT identification number. The indication of the valid VATIN of the customer as part of a complete recapitulative statement is now an explicit requirement for the tax exemption of intra-Community deliveries (§ 6a para. 1 number 4 UStG). At the same time, the supplier is responsible for ensuring that the customer's VATIN documented in the recapitulative statement is valid at the time of delivery. If this is not complied with, the tax exemption does not apply.

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