The European Court of Justice (Case C‑247/21; Luxury Trust Automobil GmbH) was requested to deal with this question in an Austrian case.
On 14 July 2022, Advocate General Kokott concluded that the wording “reverse charge” on the invoice is a key requirement to benefit from the simplified triangulation.
Source VATconsult
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
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