Skip to main content

News of interest

Check out recent news that may affect you

Skip information index

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 due to sales to taxable persons or to persons who are not taxable persons, including individuals, who are not identified for VAT purposes or are deals with specific goods or movements, contemplated in Chapter III of Annex V Implementing Regulation ( EU ) number 2020/1197