AG Kokott delivered its opinion on 14 July 2022 in the case Luxury Trust Automobil GmbH (Case C-247/21). The AG is of the opinion that in the case of a simplified SPC transaction, the indication ‘exempt intra-Community SPC transaction’ on the invoice from B to C is not sufficient, because that invoice must contain a reference showing that the VAT has been reverse-charged to the recipient of the performance. According to the AG, an amended invoice on which the VAT reverse charge mechanism is subsequently reported may still be issued, provided that the customer actually receives this amended invoice. The amendment to that invoice will then apply from the date of issue of the amended invoice (‘ex tunc’ effect).
Source PwC
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
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