varifirma

substantive

EKI Combined Dictionary 2026

Last modified 19.06.2025

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Synonyms

Translations

ID 729896 Last modified 30.12.2004

Domain undertakings - establishing, liquidation & take-over - types & structuretaxation

varifirma

missing trader

opérateur défaillant

ketjupetoksia tekevä toimija

a trader registered as a taxable person for VAT purposes who, potentially with a fraudulent intention, acquires goods or services without payment of VAT and supplies these goods or services with VAT, but does not remit the VAT due to the appropriate State authority

varifirma

missing trader

Usage examples

Potential "missing traders". (a) Information relating taxable persons for whom a VAT identification number has been cancelled or is no longer valid due to an absence or simulation of economic activity, and who have made intra-Community transactions. – The VAT registration number that has been cancelled. – The name and address of the taxable person. – The date of and reason for the cancellation. (b) Taxable persons who are potential "missing traders" but whose VAT identification number has not been cancelled. – The VAT registration number, name and address of taxable person. – The reason why he is considered as a potential or suspected "missing trader". (c) Information on taxable persons who carry out intra-Community supplies and their customers in other Member States in cases where the customer is a potential "missing traders" or a "hijacked VAT registration".

opérateur défaillant

ketjupetoksia tekevä toimija

Inflection Type 16

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