Comments on C-247/21 (Luxury Trust Automobil GmbH) – AG Opinion – Intra-Community Transactions – Invoice reference to a reverse charge for triangulation

• A supplier is only considered to be responsible for VAT under the EU common VAT system if the invoice makes reference to a reverse charge.
• That a post-transaction invoice with the necessary reverse charge indication may be generated, but only with prospective, not retroactive, impact. 

Source: GVC

See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

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