Advocate General Kokott concludes that M sro, as a customer, is only liable for VAT in a triangular transaction if it is stated on the invoice that the tax debt is transferred to her. The mere mention of ‘VAT-exempt intra-Community triangular transaction’ is not sufficient for this.
Source Taxlive
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
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