If in practice there is a cross-border ABC supply, then entrepreneur A delivers goods to entrepreneur B and entrepreneur B delivers the same goods to entrepreneur C and the goods are transported or shipped directly from entrepreneur A to entrepreneur C. It is settled case-law of the Court of Justice that if the goods are transported from one Member State to another Member State, the intra-Community transport must be to one of the ‘legs’ of the supply chain. Since the implementation 0f the Quick Fixes, this is assumed to be the first leg.
The Dutch tax authorities are taking the position that for applying the simplified ABC scheme, entrepreneur B must mention on his invoice ‘VAT Revere Charge’.
Source: www.btwinstituut.nl
