The approval in the simplified A-B-C scheme whereby the invoice may indicate ‘intra-Community supply’ has lapsed.
This change is the result of a ruling of the EU Court of Justice of 8 December 2022. According to this court, the invoicing rules in the A-B-C scheme only comply with the European VAT Directive if these rules oblige the term ‘VAT reverse charge’ to be mentioned on the invoice.
Source: www.fiscount.nl
Latest Posts in "Netherlands"
- Submitted audit files in the event of multiple tax fraud do not fall under informal privilege of advisers
- No VAT Deduction for Invoices After Third-Party Attachment in Transport BV Case
- Amsterdam Court: Compensable VAT May Be Included in Municipal Levy Cost Calculations
- No Right to VAT Deduction for Invoiced Services Without Proof of Supply
- Compensable VAT in Municipal Fees Does Not Breach Revenue Limit
