{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT number","description":"Freight forwarders, customs brokers, and trading companies use a VAT number to identify themselves and their counterparties in cross-border EU transactions. It is a mandatory element on invoices for intra-Community supplies and the key condition for zero-rating a delivery or applying the reverse-charge mechanism. Before shipment or invoicing, the partner's number should be verified through the EU Commission's VIES database—an invalid number can disrupt tax treatment and expose the issuing party ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-number","inLanguage":"en","dateModified":"2026-06-22T13:11:40.641773","citation":"https://ec.europa.eu/taxation_customs/vies/","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-number","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT number · Freight forwarders, customs brokers, and trading companies use a VAT number to identify themselves and their counterparties in cross-border EU transactions. · Quelle: https://ec.europa.eu/taxation_customs/vies/"}