What is an intra-Community VAT number?
Are concerned all European companies subject to VAT in a Member State which, as part of its trade exchanges with a company located in another Member State, has a tax identification number called intra-Community VAT number.
Intra-Community VAT number used to charge VAT in Europe but also allows the exemption from VAT when invoicing. In this case, must appear on the invoice your intra-Community VAT number and that of your client. Remember, it is essential that your business, as well as the business of your client, is located in the European Union.