The amendment relates to the application of the simplified ABC scheme and concerns the cancellation of the approval for stating “intra-Community delivery” on the invoice instead of “VAT reverse charged” for the delivery between B and C. The reason for this is the Luxury judgment Trust Automobil of the EU Court of Justice of 8 December 2022.
Source: futd.nl
Latest Posts in "Netherlands"
- No zero rate in the event of a broken temporal link between supply and export of horse
- Gym Owner’s VAT Assessment and Penalty Upheld by Court
- Dutch VAT Deduction Decision Updated for Investment Services and Homeowners Associations
- VAT Deduction Decree Updated for Investment Services and VvE Members
- Non-received pledge loan fee not part of purchase price under margin scheme
