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It is necessary for the settlement of the value-added tax by the tax offices within the European internal market. Every economic operator who wants to supply and acquire goods or any services within the European Union needs this VAT-ID-number.
In case of an export to another EU member state, there is no charge of sales tax (tax-exempt intra-community supply) if the commercial receipient in the destination country takes care for the taxation of the turnover with the tax rates of the destination country. The existence of those conditions is assumed if the recipient enters his VAT-ID-number.
With the country of destination principle the taxation is displaced to the recipient country.