customs account number cust.

[Murderone]

Пожалуйста, разъясните следующее сообщение: If you don’t have a customs account number, you will probably have to advance the VAT amount when clearing the goods. In order to avoid this liquidity advance, you can apply for an intracommunity VAT number  to your administration.  Заранее благодарю.

[A.Rezvov]

Полагаю, customs account number - какой-то регистрационный номер, получаемый в таможенном органе. (Если вопрос об этом.)

Если же вопрос не только об этом, то общий смысл первого предложения, как мне думается, таков: тот, у кого нет упомянутого выше номера, вероятно, будет вынужден произвести авансовый платеж по НДС в процессе таможенной очистки товаров.

[A.Rezvov]

Вообще, если по-хорошему, надо давать больше контекста. При этом не обязательно вываливать на форум полный текст документа. Иной раз достаточно сказать, что он о том-то и том-то, составлен в такой-то стране, и т.п.

[A.Rezvov]

Касательно intracommunity VAT number:

Are concerned all European companies subject to VAT in a Member State which, as part of its trade exchanges with a company located in another Member State, has a tax identification number called intra-Community VAT number.

Intra-Community VAT number used to charge VAT in Europe but also allows the exemption from VAT when invoicing. In this case, must appear on the invoice your intra-Community VAT number and that of your client. Remember, it is essential that your business, as well as the business of your client, is located in the European Union.

Before an invoice is exempt from VAT, you must ensure that your client is a taxable person in another Member State. Also, if the intra-Community VAT number of your client is notified as “invalid”, he must apply to the Tax Administration and provide you a certificate of liability issued by this Administration. If he does not send this document, you must charge VAT to your client. Please visit the website of the European Taxation and Customs Union to check the validity of your intra-Community VAT number or that of your client.

You will also find, on the website of the General Administration of Taxation, structure of intra-Community VAT numbers for each Member State of the European Union.

https://www.tas-consultoria.com/blog-en/intra-community-vat-number/