We have just received an invoice from a US supplier for a training conference that one of UK-based employees will be attending in Germany. The US supplier has charged German VAT @ 19% and has not quoted a German VAT number but has just quoted an 11 digit Steuernummer. When I queried whether we needed to pay the German VAT as we are a UK VAT registered business, they said the following:
We have correctly applied German VAT for this event - the place of supply is Germany where the training takes place (art.53 VAT Directive).
Does anyone know if what they are saying is correct and if so, will we be able to reclaim the German VAT on-line without a valid German VAT number?