Intra-community VAT number: when you need it

Intra-community VAT number

The intra-community VAT number (VIES) identifies your company to the tax authority for operations between EU countries. Not everyone needs it: only if you make intra-community supplies or acquisitions, or move goods within the EU. Filnet reviews your case, explains requirements and deadlines, and prepares the documentation so you can file the application yourself.

Do you actually need an intra-community VAT number?

It is mandatory when you buy or sell goods to companies in another EU country, when you move stock between countries, or when you import from outside the EU and want to deduct the VAT paid. If you only invoice end customers in your own country, you do not need it.

Key points

Intra-community supplies of goods: exempt sales to EU companies
Intra-community acquisitions: purchases from EU suppliers under the reverse charge
Stock transfers between warehouses in two EU countries
Imports and exports: to recover the VAT paid
B2B services to EU companies, where the customer self-assesses the VAT

What requirements and deadlines does each country set?

The number is assigned when you register as an intra-community operator in the tax registration of the country where the company sits. In Spain the application goes with the census registration before starting activity; in Portugal, with the activity registration before the AT; in France and Italy, within the tax registration.

Resolution takes from a few days to several weeks depending on the country and the activity. If you invoice before having the number, the transaction cannot be treated as exempt and has to be corrected later with a surcharge.

What happens if you invoice without the number?

The transaction stops being an exempt intra-community supply: you have to charge the country VAT and, if the customer is a company in another Member State, argue over who bears it. The customer cannot validate your number in VIES and many purchasing departments reject the invoice.

On the purchase side, without the number you cannot deduct VAT on intra-community acquisitions and pile up irrecoverable input tax. And if the authority spots unregistered operations, it opens a file for census non-compliance.

What documentation does Filnet prepare for you to file?

We prepare the file and check it against the declared activity. The signing and filing are yours or your authorised representative: we do not file the application in your name and we do not buy the number for you.

Key points

Prior check: whether your case requires the number and under which regime
Review of the declared activity against the planned operations
List of the documentation your country authority asks for
Calendar of deadlines and obligations once you have the number
VIES registration and checking that your number shows as valid for your customers

Frequently asked questions

What is VIES?

It is the European system that checks whether an intra-community VAT number is active and valid. Your customers and suppliers use it before issuing an invoice without VAT: if your number does not appear, the transaction cannot be treated as exempt.

Do I need it if I only sell in my own country?

No. It is required only for intra-community operations or for importing and exporting within the EU. That said, if you expect to sell to companies in other countries in the coming months, it is worth applying before the first invoice.

How long does it take to be granted?

It depends on the country and the activity: from a few days to several weeks from filing. For activities subject to prior checks, the authority may request additional information before deciding.

Can you apply for it in my name?

The application is signed and filed by the company owner or their authorised representative. Filnet reviews the requirements, prepares the documentation and tracks deadlines and replies, but does not sign for the client or issue official documents.

Can I use a VAT number from another EU country?

No. The number is assigned to the company in the country where it is registered and is not chosen for convenience. If you need to operate from another Member State, the route is opening a company or branch there, not using someone else number.

What if my activity changes and I start selling abroad?

You have to update the tax registration before issuing the first intra-community invoice. Tell us and we review what changes: VAT regime, periodic forms and the intra-community operations list you will have to file.