Confirmation of VAT Identification Numbers (VAT ID No.)
Upon enquiry, Germany’s Federal Central Tax Office (BZSt – Bundeszentralamt für Steuern) confirms to businesses participating in the special arrangement One-Stop-Shop, non-Union scheme (formerly VAT on e-Services) the validity of a VAT Identification Number (VAT ID No.). This procedure provides the supplier with certainty on the status of a customer.
Important Note
The following information is solely intended for businesses not established in the Community territory participating in the special arrangement One-Stop-Shop, non-Union scheme (formerly VAT on e-Services).
General
Upon enquiry, the BZSt confirms to businesses participating in the special arrangement One-Stop-Shop, non-Union scheme (formerly VAT on e-Services) the validity of a VAT ID No. as well as the name and address of the taxable person who was issued a VAT ID No. by an EU Member State.
The supplier can generally assume that the customer qualifies as a taxable person if
- its VAT ID No. has been confirmed as valid,
- its name and address have been confirmed and
- the supplier has no opposing information on the customer's entrepreneurial status.
If it has been confirmed that the customer qualifies as a taxable person, tax liability may be shifted to the customer.
Confirmation of VAT Identification Numbers (VAT ID No.)
Questions & Answers
Why do I need the confirmation procedure?
The special confirmation procedure makes it easier for businesses participating in the special arrangement One-Stop-Shop, non-Union scheme (formerly VAT on e-Services) to verify whether, at the time of supply, service was supplied to a business registered in an EU Member State.
By providing documentary evidence of the customer’s business status, it may be possible to shift the tax liability to the customer.
What is the difference between a simple and a qualified confirmation?
Simple confirmation:
In a simple confirmation, you receive information as to whether the VAT ID No. is valid in the issuing Member State at the time of the enquiry.
However, it is not possible to perform confirmations for times or periods in the past.
Qualified confirmation:
In a qualified confirmation, you can find out, in addition to the validity of the VAT ID No., whether the information on the trade name (including legal form), place, postcode and street related to the VAT ID No. is consistent with the data registered in the business database of the respective EU Member State. A simple confirmation enquiry is mandatory before a qualified confirmation can be carried out.
Note: It is not possible to disclose the data registered in the business database of the respective EU Member State.
Who is entitled to make enquiries?
Every business that participates in the special arrangement One-Stop-Shop, non-Union scheme (formerly VAT on e-Services) and has a valid registration number (NETPID) for this scheme is entitled to make enquiries. The enquiry must always include the business’s own registration number (as documentary evidence of the entitlement to make enquiries).
What options for performing a confirmation enquiry are there?
Simple and qualified confirmation enquiries can be carried out through the internet portal of the Federal Central Tax Office (BZSt) by using an online form. The result of the confirmation enquiry will be displayed in the online form and can be printed out locally by the business making the enquiry.
I would like to make a large number of enquiries simultaneously. Is this possible?
For businesses with an especially large number of enquiries, the BZSt will offer the possibility to integrate the confirmation enquiries into their own systems. Enquiries to the provided system will be made via an XML-RPC interface in such case. Further information on this topic will be published as soon as this function is available.
Online confirmations are not available. What shall I do?
Confirmation enquiries via the internet access the databases of the individual EU Member States. If access to the internet in all or some countries has failed for technical reasons, for example maintenance work, you should try to perform the online confirmation enquiry again at a later time.
An overview of scheduled temporary suspensions of service due to maintenance work can be found on the website for the online confirmation procedure.
Is there a fee for making confirmation enquiries via the internet?
Making simple and/or qualified confirmation enquiries via the internet is free of charge. You only pay the connection fee of your internet provider.
I do not receive confirmation for all requested data or the result displays the message 'no match.’ What should I do?
Please contact your business partner and request the correct data. It is not possible for the BZSt to disclose the data registered in the business database of the respective EU Member State.
Spelling mistakes, transposed letters or entering special characters does not usually result in a 'no match' message. Please check directly with your business partner whether the data provided by him/her is consistent with the data recorded in the relevant Member State.
If your business partner is not sure about what data has been recorded, he/she can contact the competent authority in the respective Member State and ask what data has been recorded for the business.
Only the competent authority in the respective Member State is permitted to change or amend the data at the request of your business partner.
What is the formal structure of VAT ID No.?
Information about the formal structure of VAT ID No.s in the individual EU Member States can be found in this leaflet.
Contact
Bundeszentralamt für Steuern (Federal Central Tax Office)
One-Stop-Shop, non-Union scheme
Ludwig-Karl-Balzer-Allee 2
66740 Saarlouis
Phone:
+49 228 406-3804
Fax: +49 228 406-3801
Jurisdiction:
Value Added Tax