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Do independent professionals have to provide their personal VAT registration numbers or that of the firm to which they are partners ?

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Do independent professionals have to provide their personal VAT registration numbers or that of the firm to which they are partners ?

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For independent professionals, one must always check if the future assignee will be the independent professional or the office which the independent professional is generally a partner to. In the former case, the independent professionals’ and the relevant LAR must be sent. In the latter case, the companies’ form must be sent.

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