- The simplification rule for triangular transactions cannot be applied if the recipient’s UID number is invalid , as this leads to an inadequate invoice and consequently the material requirements are not met in accordance with Art. 25 Para. 4 UStG.
- Consequently, sales transactions carried out must be assessed based on the general chain transaction regulation in accordance with Section 3 Paragraph 15 UStG.
BFG, 26.06.2023, RV/7104948/2019
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