Intracommunautoire tva | Magicfit

Understand the Intra -commune VAT number: a complete guide

What is the intra-community VAT number?

The Intra -commune VAT number is a unique identifier assigned to companies that carry out commercial transactions within the European Union (EU). Identify taxable taxes, thus facilitating exchanges between member states.

This number is generally made up of the town code followed by a series of figures, for example FR12345678901 for a French company.

In fact, every company that sells or acquires goods and services to other EU countries must hold this problem.

Why is it important?

1. Schooling of exchanges

The Intra -commune VAT number simplifies commercial transactions between companies from different European countries.

In the absence of this problem, exchanges would be much more complicated, with consequent double taxation or administrative difficulties.

Thanks to this mechanism, a company can buy goods from another Member State without having to pay VAT in the country of origin, which reduces costs and encourages trade.

2. Tax control

Tax administrations use this number to follow transactions and ensure that companies respect VAT rules.

This not only allows you to ensure that taxes are adequately received, but also to combat tax fraud.

By registering every transaction, the authorities can verify that the companies correctly declare their income and pay the due VAT.

3. Economy and competitiveness

By facilitating trade, the Intra -commune VAT number contributes to the strengthening of the European economy and the competitiveness of companies.

The SMEs, in particular, benefit from access to a much wider market, which allows them to expand their customers and increase their turnover.

How to get an intra -commune VAT number?

To obtain an intra -commune VAT number, a company must be recorded on VAT in its country. Here are the steps to follow:

1. VAT registration

The company must first register with the tax administration of its country.

This generally implies the supply of information on the nature of the activity, the expected turnover and other financial data.

Each country has its own rules and procedures, it is therefore important to discover the specific requirements.

2. Request for an intra -municipal number

Once recorded, the company can request its intra -commune VAT number.

This number is generally assigned automatically during registration, but there may be exceptions.

It is recommended to verify the status of the request to the local tax authorities.

3. Verification

It is advisable to verify the validity of the Intra -commune VAT number for commercial partners before completing the transactions.

This can be done through the EU VIE information system (VAT information), which allows you to validate the Intra -commune VAT numbers in real time.

This verification allows you to avoid subsequent complications and to guarantee tax conformity.

Use of the Intra -community VAT number

During transactions with companies from other EU countries, it is essential to identify the Intra -commune VAT number on invoices.

This allows you to benefit from the Intra -commune VAT regime, which generally exempt the sale of VAT, provided that the buyer is also subject to VAT. Here are some key points to keep in mind:

1. Invoicing

Make sure your intra-community VAT number is clearly indicated on all invoices.

This can avoid misunderstandings and complications during tax controls.

2. Tax declarations

When intra -municipal sales are made, it is important to declare them well in the VAT declaration.

This includes the mention of exempt sales and the reporting of transactions in the European Declaration of Services (of) if applicable.

3. Transactions monitoring

Keep a specific register of all Intra -commune transactions, including customers’ VAT numbers.

This can be useful in case of tax verification or controversy.

Errors to avoid

1. Not having a number

If your business performs intra-European transactions without intra-community VAT number, sanctions risk.

Tax authorities can impose fines and request VAT on the transactions made.