Is your business part of cross-border supply chains of goods? Then pay attention when applying the VAT simplified triangulation scheme. The ECJ takes a stricter approach when assessing if all conditions for application of the scheme are met. A reference to the reverse charge mechanism on the invoice is mandatory according to the ECJ and cannot be corrected (retrospectively). Failure to meet all criteria can result in VAT-compliance burdens. Parties involved in cross-border supplies of goods should assess their flows of goods and whether all conditions linked to the VAT treatment of those flows are met.
Source Loyens Loeff
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