The Highlight
Qualified VAT ID Confirmation (eVATR) Is Here
A basic VIES query primarily confirms whether a foreign VAT ID is valid. For more robust documentation of an intra-Community supply, known in German as an innergemeinschaftliche Lieferung (igL), qualified confirmation under Section 18e of the German VAT Act (UStG) is relevant because additional company data submitted for the query, including company name, legal form, city, and postal code, can be matched and documented.
Autaxo now integrates the eVATR procedure of the German Federal Central Tax Office (BZSt) directly. Specifically:
- When an intra-Community supply invoice is created, Autaxo retrieves the qualified confirmation automatically
- The result, including the company-data match, is documented with a traceable timestamp on the transaction
- During an external tax audit, a documented, timestamped qualified query is available instead of only a VIES check mark
VIES continues to run in parallel as usual for basic EU plausibility checks.
Under the Hood
- Dedicated service for VAT ID validation: fast responses and automatic retries during outages of the external BZSt or EU systems
- Faster creation of contracts with EU business customers: validation runs in the background
Note: Qualified confirmation under Section 18e UStG supports careful documentation for the good-faith protection provided by Section 6a(4) UStG, but it does not replace the other requirements and evidence needed for a VAT-exempt intra-Community supply.