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Tax exemption for intra-Community supplies without VAT number

The FG Cologne has an a verdict v. 11.03.2010 - 4 K 4262/08 (published on 15.12.2010) decided that if it is established beyond reasonable doubt of goods were transported to an entrepreneur in the rest of the Community area and the purchase of goods where the provisions of Sales tax is subject to these intra-Community supply exempt from tax even if the customer does not have a tax identification number (VAT ID) has.

The case before the FG:
The Senate had to decide on the action of a machine dealer who supplied a English company, before they hold a VAT number. was. The Tax Office granted the exemption for intra-Community supplies only from the date of issue of VAT number. even though the material conditions common ground for exemption existed from the beginning.

The FG leads to more of:
The fact that a customer of the date of acceptance do not have a VAT number. disposal is irrelevant. Although the applicant for this reason it according to § 17c para 1 UStDV evidence is not an incumbent. This puts the applicant but not to the detriment, because the basis of objective evidence is established that the requirements of § 6 para 1 UStG templates. The Senate allows it to be seen whether its assessment is contrary to the adopted position of the BMF, as it is not bound to this is. The BMF letter v. 05.05.2010 (Federal Gazette 2010 I p. 508), it is a part, under III 1 Rz. 22: Can the business paper-and accounting evidence does not lead to completely or timely, is therefore generally assumed that the conditions of the tax exemption of an intra-Community supply (§ 6 para 1 and 2 VAT) is not satisfied. Another matter of exception, when - despite the failure to comply, the incomplete or not timely fulfillment of the accounting evidence - the basis of the evidence and the resulting actual circumstances it is objective, that the conditions of § 6 para 1 and 2 VAT . This , an unequivocal proof of evidence to cure deficiencies in the accounting records. On the other hand, under III 2 Rz. run 23: § 17c para 1 UStDV requires that the person in need of the customer as the conditions for using the tax exemption by the supplying company and determines (mandatory requirement) that the business tax or VAT. record of the buyer to prove the accounts, that is.

ote:
The court has granted leave to appeal. It is of fundamental importance, whether the existence of tax-exempt intra-Community supplies can also be affirmed if the buyer does not have a VAT number. features.

Source: FG Cologne online