It is no longer permitted to indicate ‘intra-Community delivery’ on an invoice when applying the simplified ABC regulation. From 2 September 2023, the invoice that intermediary trader B issues to customer C must state ‘VAT shifted’.
Source Taxlive
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)
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