2B or Not 2B?

In this article, the author explains that suppliers must collect essential information to distinguish if a supply of goods is a B2B or B2C transaction to treat it correctly for VAT purposes. When the supplier depends on information (not) provided by the customer, it is sometimes difficult to make the distinction between a B2B or B2C supply. In fact, other information, such as the nature of the goods or volumes sold, can help in making this distinction.