The following scenario: I sell a car (value about 43000 Euro). Car belongs to a company. Must actually show VAT when selling. Now comes a potential buyer (let’s say from Bulgaria) and wants to buy the car. Since it is an export, I can sell it without VAT. The potential buyer is a dealer and sends me all the data. Trade register extract and its foreign (EU) VAT ID. I checked this and this also fits to the indicated Da He wants to pay me to the bank and the cash (without VAT about 36000 Euro) to my account. I would write him an invoice without VAT with reference to export “Internal tax-free delivery” Now the following fraud scenario: The buyer pays the car with his private money. The company serves only as a reason to save the VAT. He then sells the car for 43000. Makes 19 percent profit.His company never sees the money and the car. it flies up and I may pay the VAT (on the sum I have received)