We have had a number of queries relating to VAT registration numbers on invoices. What number shoud the supplier quote as their VAT and what number do they need to reference relating to us, the customer?


In general, the supplier should have a VAT registration number, and the buyer should have a VAT number. In the EU, a VAT invoice is required to include the supplier's VAT ID, and the buyer's VAT ID if the buyer is paying the tax, or the VAT ID of their tax representative if the representative will be paying the tax. SeeReclaiming VAT Payments in the Sales and Use Tax section on TAPN.

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