VAT ID Checker: Function, Requirements, Application and Liability
The following license, usage and activation provisions apply exclusively to the product “VAT ID Checker Excel Add-In” (on-premise software). For the use of the “Online VAT ID Checker” as a SaaS-based web application, only the respective General Terms and Conditions and the separate terms of use for online services apply. These license terms do not apply to the online version.
The VAT ID Checker Excel Add-In is an additional software module in the form of an add-in or plug-in (hereinafter also referred to as the “Excel Software”) which is integrated into an existing Microsoft Office Excel installation available at the licensee.
The Online VAT ID Checker is a SaaS-based web application (hereinafter referred to as the “Online Service”) for the verification of VAT identification numbers.
The system requirements for the use of the licensed Excel add-in software are current Windows operating systems with current Microsoft Office. For the online checker, a current Windows system with a web browser and an internet connection is required.
The software enables the bundled retrieval of multiple confirmations of EU foreign VAT identification numbers via the interface of the German Federal Central Tax Office (Bundeszentralamt für Steuern - BZSt). The software enables the licensee to verify the validity of multiple EU foreign VAT identification numbers via the XML-RPC interface of the BZSt and to verify multiple German as well as EU foreign VAT identification numbers via the interface of the European Commission (VAT Information Exchange System - MIAS), in each case in bundled form. The verification results are output by the software in bundled form in an Excel format. The free confirmations by post available for BZSt requests (but not for MIAS verification requests) can also be requested by the licensee via the software.
The software does not expand or modify the verification and information services of the BZSt or MIAS, neither in content nor in technical terms, nor their availability. The verifications themselves are carried out by the systems of the BZSt and MIAS within the scope of their functionalities and availability. The terms of use of the BZSt and MIAS systems also apply to the licensee without modification when using the software.
The use of the software also does not affect the substantive content of the confirmation messages of the BZSt and MIAS systems. From a technical perspective, however, the verification results are not displayed in the software as letter codes (as in the systems of the BZSt and MIAS), but as color codes; i.e. the software performs a color-to-letter mapping. The licensor is not liable for the factual or substantive correctness of the data returned by the BZSt or MIAS systems. With regard to the legal assessment and tax implications of the respective confirmation messages, the licensee must contact the tax office responsible for its taxation.
If the licensee obtains a so-called Qualified Digital Confirmation from the BZSt via the software, the safeguarding of the electronic response of the BZSt is carried out by the software as follows: a digital signature in the form of a qualified timestamp, based on IDW Standard PS 880, is applied to a PDF file previously generated by the software. The signed PDF file contains a text file with the interface calls electronically transmitted to the BZSt and an XML file with the response data sets transmitted by the BZSt. The insertion of the verification result into the PDF template takes place on the licensor’s server, which is located in Germany and operated by German operating companies.
In the Excel add-in version, the data sets of the qualified confirmation are saved as a PDF directly to a directory on the respective PC. No storage or archiving of the file takes place on the server systems. The customer is obliged to properly archive the returned files accordingly.
In the online version, the data sets of the qualified confirmation are provided as a PDF for download within the PDF section. In addition, there is the option to receive the PDF reports by e-mail with each verification. We do not provide archiving services. The customer must ensure that the verification results are properly archived in their own system.
Any archiving of the verification results and confirmations is not part of the scope of services of our software solutions and must be carried out properly by the customer using their own technical means. Therefore, we exclude any liability for data loss.
The legal relationship between the licensee and the respective verification institutions (BZSt or European Commission / MIAS) remains unaffected by the conclusion of the license for the software.
Notes on the systems of the BZSt and MIAS (as of May 2020):
The BZSt forwards the verification requests in real time directly and automatically to the authorities of the respective EU Member States. The BZSt has no influence over this data. It merely communicates the results transmitted by the EU Member States. Via the BZSt interface, the licensee can, where available, verify the validity of a foreign VAT identification number on a daily basis.
The verification of the VAT ID number via MIAS is also carried out in real time. Each request regarding the validity of a VAT ID number is sent directly to the Member State that assigned the number. At certain times, parts of the system may not be accessible because the databases of the Member States are being backed up or maintained.
The data originates from the databases of the individual Member States, the content of which is beyond the control and responsibility of the licensor, the German Federal Central Tax Office or the European Commission. The Member States are responsible for the completeness, accuracy and timeliness of the national databases.
Disruptions due to technical errors at the German Federal Central Tax Office or MIAS cannot be ruled out. The licensor assumes no responsibility whatsoever for the possibility that access to the websites of the BZSt or MIAS may be interrupted or otherwise disrupted due to technical faults of any kind. Any liability of the licensor for problems arising from the use of these websites or the external websites linked to them is excluded.
The determination of company data depends on the respective EU Member State and can only be provided by the systems for as long as the Member State offers this functionality and does not revoke or discontinue it. If a Member State discontinues this functionality, the licensor shall not be liable for this.
The structuring of company data into separate fields within the systems of the BZSt or MIAS is not binding due to the non-standardized structuring of the data by the respective Member States, and the licensor is not liable for the correctness of the returned data. For this purpose, the licensee should subsequently carry out a qualified confirmation in order to verify the correctness of the data.
License scope, license term Unless otherwise agreed between the licensee and the licensor in individual cases, the following provisions apply to the scope and term of the license:
The following provisions apply exclusively to the Excel Software. For the Online Service, usage-based access restrictions (in particular verification volume, contingents, periods and user rights) apply in accordance with the respective agreed terms of use.
The licensor grants the licensee a simple, non-exclusive and time-limited right for a period of one year to use the software.
The software is provided to the licensee by download, USB stick or CD.
The software is intended for use by the licensee (within the scope of the intended product description).
A fee for a license must be paid in advance for the granting of the right of use.
The license is limited to up to 10,000 verification operations per year.
License rules
The licensee acquires a specific number of licenses corresponding to the ordered and paid license keys. The licensee may install and use the number of acquired licenses simultaneously on a maximum of one computer per license by one user. A license key acquired for the software may not be used on a second computer.
The software may be used exclusively at one location in one country, on one computer of the licensee and simultaneously by one user.
The licensor offers a free 7-day trial version of the software with limited functionality. With the trial version, up to 20 verifications per day may be carried out for 7 days. No maintenance is offered for this software. Any maintenance services provided are provided as a courtesy and may be discontinued at any time.
The trial version is also intended solely for commercial use and may be installed on one computer and used by only one user. Transfer to third parties is excluded.
Software activation
The activation of the full version is carried out by sending the licensee an email containing the license key after conclusion of the software contract. The licensee can then activate and use the software.
During activation, a unique ID of the computer on which the software is installed is transmitted to the licensor in order to assign this software instance to a specific computer. This is intended to prevent multiple use that does not comply with the license terms. No personal data is collected during activation that would allow identification of the users of the computer or the computer itself. The collected data is used exclusively for activation purposes.
The licensee is aware that the acquired license key is randomly checked against the issued license keys for correctness and validity.
Changes to the hardware configuration or the software of the computer require re-activation of the software.
When replacing the computer for which the software key was activated, re-activation of the software for a new computer is required.
When replacing an existing license key, the old license key is blocked and a new one with the same term is created. This process must be carried out by direct contact with Optimus Software Support.
In the case of a terminal server installation (Citrix, etc.) or a virtual environment, a separate license must be acquired for each user (connected via remote desktop or otherwise).
Scope of use The right of use is limited to the following usage actions within the scope of contractual use: - installation of the software on the designated computer(s) - use of the program in accordance with the intended scope as per the product description - necessary actions within the scope of error correction - time-limited use for a period of one year - a maximum verification volume of up to 10,000 operations per year for a standard license and 120,000 operations per year for an enterprise license. We also reserve the right to define individual licenses and usage volumes. - acquisition of multiple single-user licenses does not increase the verification volume, but only the number of workstations (for higher volumes, the enterprise license is intended).
Availability of the licensor’s website The licensor assumes no warranty for the availability of its website, specific download offerings (updates, manuals, freeware, etc.) or the support system.
Backup of installation files / license number The licensee must secure its installation files and its license number, as these are required for reinstallation.