VATF53225 - The Kittel principle intervention: Kittel in more detail: Problems determining where the fraudulent evasion of VAT lies: What if I can't tell whether the defaulter is an acquirer or a hijacked VAT number?

In nearly all cases you should be able to confirm whether the default lies with a VAT registered entity or a hijacked VAT number. However, in cases where you are unsure you should contact the VAT Fraud Team.

Where you have been unable to trace transactions beyond a blocking trader (VATF53215) please see MTOG5000 of the Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance.