Tax basics

Why does B2B or B2C matter for tax?

Customer status can change place of supply, VAT rate, evidence and invoice requirements.

B2B means a supply to a business acting for its economic activity; B2C usually means a supply to a private or non-business customer. A company-like name alone is not sufficient evidence.

Evidence to consider

VAT ID, contract, billing address, payment and usage data may support the status. An invalid or foreign VAT ID is a review signal, not automatically conclusive proof of B2C.

Effect on the tax decision

Services follow different B2B and B2C place-of-supply rules; goods also depend on movement, storage and destination.