The change concerns the text that must be stated on the invoice as issued by the intermediary (party B) when applying the simplified ABC regulation using the NL Vat registration. The text ‘intra community supply ’is no longer allowed and has been replaced by the words ‘VAT shifted’.This language must be changed immediately as the effective date is one day after publication, which took place on September, 1st 2023.
Source: pincvision.com
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