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Cos è il VAT number e come verificarlo online

VAT-NUMBER-cos-è

Se state acquistando o importando prodotti da aziende estere è bene sapere il vat number cos è e di cosa si tratta per evitare di commettere errori durante la transazione. Questo è uno strumento che già conoscete quindi non preoccupatevi se durante un acquisto o una transazione online da un sito estero ricevete messaggi di errori o di avviso in cui vi sarà chiesto di inserire se possibile il numero EU V.A.T. nell’apposito spazio.

Le aziende che operano nell’Unione Europea sono tenute a far registrare e comunicare al sistema centrale del proprio stato tutti i dati fiscali. In Italia ovviamente di ciò se ne occupa l’Agenzia delle Entrate.
Il meccanismo funziona molto semplicemente: l’Agenzia dell’Entrate provvede ad informare il sistema elettronico di scambio dati sull’IVA (conosciuto comunemente come VIES) i numeri di p.iva e i dati delle aziende registrate nel Paese. Così come fa l’Agenzia dell’Entrate nel nostro Paese, anche per gli altri Stati EU funzionerà allo stesso modo. Saranno quindi le PA addette a registrare e ad inviare al VIES tutti i dati del commerciante.

In questo modo viene a crearsi un sistema (il VIES, appunto) in cui sono disponibili tutti i dati sugli operatori commerciali che dispongono di partita IVA.
Questo sistema di scambio di dati è in vigore dal lontano 1993, ma tuttora molte persone o aziende non sanno bene cosa sia il VIES ed il VAT number cos è. Vediamo allora come funziona, a cosa serve e come verificare partita IVA comunitaria.

Come funziona e quando si utilizza il VAT number?

Il VAT si utilizza operazioni intracomunitarie per permettere alle amministrazioni finanziarie degli stati di cui si è membri di venire a conoscenza degli scambi effettuati. Un’operazione è intracomunitaria quando a compierla sono due soggetti passivi IVA residenti in due stati dell’UE.

Periodicamente chi opera in questi Paesi dovrà infatti comunicare all’amministrazione pubblica di riferimento un riepilogo delle operazioni intracomunitarie effettuate. Chi opera seguendo queste modalità può verificare la normativa in vigore in Italia in qualsiasi momento collegandosi al sito INTRASTAT dell’Agenzia delle Dogane.

Questo numero di identificazione (VAT) serve e permette a tutti coloro i quali compiono un acquisto o una cessione con un operatore estero di poter verificare sempre online la validità dei dati scambiati. I sistemi VIES di cui abbiamo parlato prima sono infatti aggiornati in tempo reale e sono disponibili online nei diversi paesi UE.

Il VAT number non va confuso con il codice fiscale. Molto spesso come si evince da numerose discussioni sul web, le persone si confondono tra ID tax e VAT number. Il primo fa riferimento semplicemente al codice fiscale, mentre il secondo è il numero riservato alle transazioni delle aziende.

Il VAT quindi è un numero di identificazione che possiamo far corrispondere al numero di Partita IVA.
Esso essendo utilizzato per transazioni intracomunitarie con Paesi esteri è molto importante per diversi motivi.

Come si verifica il numero di partita iva europeo

Avevamo già trattato in un articolo precedente del nostro magazine come effettuare il controllo partita iva. A titolo esplicativo, ripetiamo e ampliamo la spiegazione del procedimento per quanto riguarda il VAT.

controllo sistema VIES Per controllare un VAT number è possibile utilizzare il sito dell’Agenzia delle Entrate che offre un servizio gratuito di verifica. Accedendo infatti alla sezione Servizi nell’area riservata al VIES sarà possibile utilizzare un sistema di ricerca online gratuito per verificare la validità di una partita iva. Il metodo è molto semplice ed intuitivo.

Nel pannello a cascata a lato della mappa europea vi basterà scegliere lo Stato in questione e selezionare “Cambia”. Avrete accesso ad un ulteriore pannello in cui vi saranno mostrati dei dati circa il Paese europeo selezionato.
Potrete infatti conoscere la moneta corrente, l’anno di adesione all’UE, come si struttura il VAT Number e l’ultimo aggiornamento effettuato al VIES.

Sotto poi avrete finalmente la possibilità di inserire manualmente il numero VAT da verificare. Una volta controllato di aver inserito il dato corretto potete premere “Invia”. Il sistema vi restituirà alcuni dati circa l’operatore commerciale in questione.

Avrete infatti accesso alla denominazine e all’indirizzo dell’operatore commerciale del numero VAT utilizzato. Tali informazioni saranno disponibili solo se la loro divulgazione è stata autorizzata dall’amministrazione locale. Per verificare anche questi dati nel caso in cui siano nascosti ci si può rivolgere ad un Ufficio delle Entrate per conoscere la procedura.
Ricordiamo che non è possibile il procedimento inverso. Ovvero risalire ad un VAT number solo conoscendo la denominazione e l’indirizzo. Per sapere come risalire al numero VAT avendo a disposizione queste informazioni vi consigliamo ancora di rivolgervi ad un Ufficio delle Entrate.

La struttura del VAT number la potete trovare aggiornata sempre sul sito dell’Agenzia delle Entrate. Infatti sempre nella parte relativa ai Servizi VIES troverete una tabella con gli identificativi degli Stati, la struttura del numero e la descrizione.
Per facilitarvi le operazioni vi forniamo uno screenshot della tabella in questione.

tabella struttura VAT number

Se il numero inserito darà un esito negativo e quindi non sarà riconosciuto valido rivolgete all’Agenzia delle Entrate per maggiori informazioni e spiegazioni su come procedere nel caso in cui dobbiate in qualche modo tutelarvi.

In questo articolo abbiamo dunque visto il VAT number cos è e perchè lo si utilizza. Vi rimandiamo infine al nostro catalogo di software gestionali per poter conoscere tutti i prodotti disponibili su Gestionale.co da utilizzare nella vostra azienda!

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