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Q15 - What do I have to do if my IP address has been blocked?Q16 - What do I have to do if I receive an error message?Q17 - Is it possible to have the name and/or the address linked to a VAT number?Q18 - Is it possible to have an open interface to the Commission's web site?Attached you can find a list containing the web-links to the homepages of the national tax administrations that you can contact for correction It is necessary to ensure that the person you are supplying to in another Member State is a taxable person as this is one of the elements that define the correct VAT treatment.

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Q12 - What do I have to do if my own VAT number appears as invalid?

Q23 - Is there a database with all VAT registered persons available? Depending on the national rules on data protection, some Member States will also provide the name and address linked to the given VAT number as they are recorded in the national databases.

Q24 - Where can I obtain more information about the EU VAT fiscal administration? When you need to verify the VAT number of your customer in another Member State through VIES on-the-web, this request will be sent, through a secure connection, to the relevant national database to check if the given number is recorded there. Suppliers of electronic services, such as anti-virus updates are obliged to charge VAT on the service.

If the purchaser of these services is a taxable person, then in certain circumstances, it is the customer, rather than the supplier who must account for the VAT.

For this reason, the supplier may ask for the VAT identification number of the customer, so that he can confirm whether it is he who must charge the VAT or whether the customer himself will account for the VAT.




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