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> you need a presence (VAT registration) and a business bank account in the country you're selling your services/goods in, even if you're not actually located there. E.g. a medium sized online shop based in the Czech Republic that is shipping to Hungary.

Alza (CZ) is slightly bigger than a medium sized online shop and they are using CZ VAT ID intentionally for intracomunitary B2B sales, even though they do have physical presence in other countries.




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