Partner entity in the Member State of importation (partner's VAT number)

The partner in the Member State of importation is the taxable person or non-taxable legal person identified in the Member State of importation by means of a personal identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC,

(a) who has declared the intra-Union acquisition of goods in accordance with Article 251(c) of Council Directive 2006/112/EC; or, if not,
(b) the importer.

If the goods are the subject of a commercial transaction which is a supply of goods from the domestic country to another EU Member State, then the partner is the purchaser of the goods, whose VAT number appears on the invoice. However, this rule does not apply in the case of a triangular transaction within the meaning of section 17 of the current VAT Act. For example, in a triangular transaction where the Czech reporting unit sells and invoices the goods under an Austrian VAT number but exports to the final customer in Germany, it will enter the VAT number of the final customer in Germany as the partner's VAT number if it knows it. If the reporting agent did not know it, it shall enter code QV123.

However, if the reporting unit invoices goods, for example, under the Slovak VAT number of person A and exports them to person B to the final customer in the same Member State, i.e. Slovakia, it shall enter the VAT number of the partner of person A (it shall not enter the VAT number of the final recipient).

If the partner has not been allocated a VAT number in the Member State of importation or does not know it, the reporting unit shall enter the partner's VAT number in the statement in the form QV123 (e.g. for exports of goods to private persons).