Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions

The CJEU has held that the requirement to include the words “Reverse charge” on an invoice given to the ultimate recipient of the supply in a triangulation transaction is a strict requirement: Luxury Trust Automobil GmbH v Finanzamt Osterreich (Case C-247/21). In the absence of such wording, the intermediate supplier was not able to rely on the derogation for triangulation transactions, nor was it possible to retrospectively correct the invoices to do so, and in those circumstances the intermediate supplier was itself required to account for acquisition VAT.

Source Simmons & Simmons

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
• Other ECJ Cases on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

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• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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