If someone works as an entrepreneur within the EU or sells products, they can issue an invoice with 0% VAT. However, the international VAT number of the other party must be included on the invoice. It is important that the other party receives correct information, as a separate VAT return for international transactions must be prepared quarterly or monthly, called an ICP return.
If the VAT number is incorrect, the system will indicate this. If the VAT number is incorrect or the ICP return is not submitted, the tax authorities may impose a fine. The first time, a warning is given, but a fine may be imposed for the second offense.
The other party's VAT number can be checked at the following link.