Activitate andreyuv

Multumesc pentru raspuns.

Dupa cum am scris mai sus, stiam deja ca nu este un cod VIES.

Este un cod "(VOES) VAT on e-Services",
Din cate inteleg ca provine din directiva pentru E-Commerce a Uniunii Europene din mai 2002.

Mai multe detalii despre VOES am gasit de la mai multe guverne UE, de exemplu:

- Anglia: [ link extern ]

- Bulgaria: [ link extern ]

- Norvegia: [ link extern ] /


Citez din acest document englezesc: [ link extern ]

‘EU’ VAT-registration numbers
There is in fact one possible scenario whereby the Council may legitimately incur VAT but where the supplier does not apparently have a valid VAT-registration number.
As electronic services, such as internet access, are liable to VAT where the customer is established, non-EU established businesses supplying such services must, in theory, register for VAT in each EU country they operate, charging VAT accordingly.
However, as a simplification measure, there is a special EU-wide scheme under which non-EU established businesses supplying electronic services to EU customers, eg US internet service providers, can register for VAT in a single country of their choosing and then charge VAT therefrom at the rate applicable in the customer’s country. Such suppliers receive a special VAT-registration number with an ‘EU’ prefix.
It is, therefore, possible for the Council to legitimately incur UK VAT in such circumstances where the supplier’s VAT-registration number does not meet the algorithm check providing it includes the ‘EU’ prefix; such VAT-registration numbers are, however, included on the VIES database.

In Romana nu gasesc nimic din pacate. De aceea am si venit sa intreb aici.

In orice caz, acel cod nu este american. Este un cod european obtinut de o entitate americana. Faptul ca incepe cu "EU" ar trebui sa fie un indiciu destul de clar.

Buna ziua,

Am achizitionat online un serviciu (cazare intr-o tara europeana) de pe un site american. Acesta mi-a furnizat o factura care indica codul TVA EU5280001243

Din ce am gasit pe internet inteleg ca comercianti din afara Uniunii Europene pot obtine astfel de coduri pentru a face afaceri in UE:

Foreign companies that trade with non-enterprises in the EU may have a VATIN starting with "EU" instead of a country code.

Aceste tipuri coduri nu sunt verificabile pe VIES ( [ link extern ] / )
Cifrele "528" de la inceputul numarului indica insa faptul ca a fost inregistrat in Olanda.

Intrebarile mele sunt:
- trebuie inregistrata aceasta factura in declaratia 390 VIES?
- daca da, ce tara trebuie inscrisa? Formularul PDF care poate fi descarcat de la ANAF nu permite prefixul EU ( [ link extern ] )