Comments on ECJ C-247/21: Failed triangular transaction cannot be corrected afterwards

If, in a triangular transaction, the intermediary does not state that the VAT is transferred to the final customer, he risks not being able to deduct his input VAT. This defect cannot be rectified afterwards with the addition of a statement.

Source Taxence

See also ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

Join the Linkedin Group on ECJ VAT Cases, click HERE