01
What to verify
- ✓
Supplier, customer, VAT evidence and actual recipient
- ✓
Supply type, movement and place-of-supply rule
- ✓
Tax debtor, invoice wording, evidence and reporting
02
Practical workflow
- 1
Capture the decisive facts and select the correct jurisdiction and date.
- 2
Resolve the time-valid rule and record its source, version and open questions.
- 3
Align invoice, accounting, reporting and evidence; route uncertainty to review.
03
Worked example
A German seller ships goods to its customer’s warehouse in Poland. Transport evidence and the customer VAT number are linked to the order before exemption is applied.
Review the tax case in Dynafis Tax →04
Common mistakes
- !
Deriving reverse charge from two country codes alone
- !
Accepting a VAT number unrelated to the actual recipient
- !
Missing place-of-supply exceptions or fixed establishments
05
Invoice and accounting impact
The result should be represented consistently in the invoice, structured data, accounting, reporting and evidence. If a decisive fact changes, the decision is recalculated and the previous version remains in the audit trail.
06
Legal basis and official sources
The page links to official primary sources. The actual decision is made by the versioned Dynafis rule set.