CFE Opinion statement FC 3/2018 on problems caused by VAT numbers
Released June 2018
The Confédération Fiscale Européenne (CFE) Fiscal Committee has published an opinion statement highlighting problems caused by VAT numbers.
Opinion Statement FC 3/2018 on Problems Caused by VAT Numbers was submitted to the European Institutions in June 2018 and seeks to highlight two problems that arise from the way in which the place of supply rules and VAT invoicing requirements interrelate. The first problem relates to supplies of services to a trader established in a different Member State who does not have a VAT number. The second problem relates to what VAT number a trader should use on an invoice when it sells goods situated in another Member State where the business is not registered to a third Member State.
View the Opinion Statement FC 3/2018.