News of interest

NIF of the counterparty

Identification number for value added tax (VAT) purposes assigned to the counterparty of the transaction. It shall only be entered in the export flow and shall indicate the identification number that, in accordance with Article 214 of Directive 2006/112/EC, has been assigned by the Member State to which the goods are exported to the other party involved in the transaction (purchaser, subject carrying out the processing operation, warehouseman, etc.), which has been assigned to it by the Member State to which the goods are exported.

However, the identification number QV999999999999 will be indicated in the cases listed below:

1. When it is impossible for the reporting unit to provide the identification number, as in the case of triangular trade when exporting the goods to another Member State, provided that it does not act as an intermediary in the operation
2. When the identification number cannot be determined because the sales are to taxable persons or to persons who are not taxable persons, including individuals, who are not identified for the purposes of theVAT or in the case of specific goods or movements referred to in Chapter III of Annex V of the Implementing Regulation (EU) number 2020/1197