The VAT number is becoming increasingly important in everyday business life. Whether in the cross-border trade of goods and services, to confirm entrepreneurial status or for the deduction of input tax on invoices.
Therefore, you should constantly check the UID number in your business relations – a non-existent or invalid UID number of your business partner can have costly consequences for you!
Validity of the UID number
To enable an entrepreneur to satisfy himself/herself of the validity of the VAT number of an EU business partner, the so-called “confirmation procedure” has been introduced throughout the EU.
UID number query
It is mandatory for every entrepreneur to perform the UID number query via FinanzOnline. In the case of a confirmation request within the framework of FinanzOnline, the answer is communicated electronically. The printout is made by the querying party itself. The printed confirmation is considered a receipt and must be kept in accordance with § 132 BAO.
Only to the extent that it is unreasonable due to a lack of technical prerequisites (e.g. no Internet access) can confirmation inquiries be directed to the tax office responsible for the entrepreneur.
In addition, there is also the possibility of an electronic self-request via the EU server.