The European Court of Justice recently ruled in case C-247/21 Luxury Trust Automobil GmbH that an explicit mention of “”reverse charge”” is essential for the application of simplified triangulation.
The Court also ruled that invoice adjustments cannot be made retroactively. As a result, the Belgian administration has published an updated circular confirming these principles (Circular 2023/C/51).
Source: vat-consult.be
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