For B2C services such as app sales, software downloads, NFT sales, web hosting, virtual event services, or other online offerings, the service provider must locate the customer. This is because, for electronically supplied services, the customer's place of residence/usual place of residence is the place of supply for VAT purposes. 

The service provider must collect, validate, balance, and archive the relevant evidences. This administrative effort is enormous and regularly confronts the service provider with the following questions: What evidence is suitable? What if the evidence contradicts itself? How do I validate the evidence? How do I document the customer's place of residence/usual place of residence to the tax office?

With the VAT Customer Locator, KMLZ offers a convenient solution for locating customers for electronic services. 

The main function of the cloud-based solution is the automated validation and balancing of evidence and the determination of the place of supply. This ensures legally compliant determination of the place of supply even in cases where the evidence may be contradictory. 

The VAT Customer Locator has an interface connection so that information can be loaded directly from the ERP system into the tool. Once the customer is registered and the relevant evidence is available, the place of supply can be determined with legal certainty (in real time).