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Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ

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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