You only need to include the customer VAT registration number on a VAT invoice if which condition is met?

The inclusion of the customer VAT registration number on a VAT invoice is specifically required when the customer is located in the EU and is VAT registered. This necessity arises from the principle of ensuring proper tracking and accountability of VAT transactions within the European Union's VAT system. When a business in the EU provides goods or services to another VAT-registered business in the EU, it's essential to include the customer's VAT number. This allows for transparency and helps prevent fraudulent activities related to VAT.

In this context, even if items are sold internationally or if the invoice amount exceeds a specific threshold, the requirements around the customer’s VAT registration number are contingent primarily on the recipient's VAT registration status and their jurisdiction. The supplier being VAT registered confirms that they are recognized for the purpose of VAT, but it does not determine whether the customer’s VAT number needs to be included on the invoice; that condition is dependent on the customer's status and location within the EU.