Section 5: Taxation

§ 18e Confirmation procedure

Upon request, the Federal Central Tax Office shall confirm

1. to the taxable person, within the meaning of § 2, the validity of a VAT identification number, as well as the name and address of the person to whom the VAT identification number was issued by another Member State;

2. to the warehouse keeper, within the meaning of § 4 number 4a, the validity of the domestic VAT identification number of the consignor or his fiscal representative.

3. to the operator, within the meaning of § 25e paragraph 1, the validity of a German VAT identification number, as well as the name and address of the supplier within the meaning of § 25e paragraph 2 sentence 1.