The EU Court of Justice has ruled that it is required that the intermediary enter the information “reverse payment obligation” in the invoice in order for his transaction in a three-party trade to be exempt from value added tax. In order for the provisions on tripartite trade to become applicable, the intermediary must, according to Article 42 ai of the VAT Directive , i.a. appoint the final acquirer as liable. The court states that that condition is a material requirement that the intermediary can only fulfill by stating the information “reverse payment obligation” in the invoice, as stipulated in article 197.1c and 226.11 a of the VAT directive. Failure to provide that information cannot be corrected afterwards either (C-247/21, Luxury Trust Automobile ).
Source: skatteverket.se
