Triangulation – Amendment to the Decree on administrative obligations for VAT

The State Secretary has made changes to a previous decision due to a ruling by the EU Court of Justice. Specifically, element 3.3.5 of the Turnover Tax Administrative, Invoicing and Other Obligations Decree has been amended regarding the simplified ABC scheme. The change involves no longer allowing the use of ‘intra-Community delivery’ on invoices for deliveries between B and C, and instead requiring ‘VAT reverse charged’. This change is in response to the Luxury Trust Automobil case ruling by the Court of Justice of the European Union on December 8th, 2022.

Source

• Taxence
• Amendment of the Turnover Tax Decree. Administrative, invoicing and other obligations (decree of 6 December 2014, no. BLKB 2014-704M, Stcrt. 2014, 36166) (Wijziging van het besluit Omzetbelasting. Administratieve-, facturerings- en andere verplichtingen (besluit van 6 december 2014, nr. BLKB 2014-704M, Stcrt. 2014, 36166)) – Directorate General of the Tax Authorities/Corporate Technical Service. Decision of August 30, 2023, no. 2023-17125

See also

• C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later
• Roadtrip through ECJ Cases: Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)