The procedure for triangular transactions is a great simplification when it comes to settling international deliveries in which the goods are resold. The middle entity (the reseller) then does not settle the tax, transferring this obligation to the last buyer.
However, the application of this procedure is burdened with a number of requirements to be met, including those related to invoicing. It’s easy to make a mistake. This is precisely the situation that the CJEU judgment was issued today.
Source Piotr Chojnacki
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