Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described

In order to take advantage of the simplification in triangular transactions (and avoid the need to settle the “sanction VAT” on intra-Community acquisition of goods), it is necessary to mark the sales invoice with a very precise clause indicating that VAT is settled by the buyer. This was the position taken by the Advocate General in her opinion, which we wrote about in the past.

Source Deloitte

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

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