01
What to verify
- ✓
Jurisdiction, activity and business start date
- ✓
Previous year, current year, forecast and relevant currency
- ✓
Excluded activities, opt-out and cross-border SME rules
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
An EU SaaS supplier receives a customer VAT number. The supplier keeps VIES evidence and verifies that the number belongs to the actual contracting entity.
Check reverse charge →04
Common mistakes
- !
Checking one turnover figure instead of all reference periods
- !
Ignoring startup, exclusions or voluntary taxation
- !
Silently carrying last year’s rule set into a new year
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.