Disclosure of Supplier’s Identity Post-Purchase Does Not Exclude Article 28 VAT Directive Application

• Information provided to the end customer after purchase about the supplier’s identity does not exclude the application of Article 28 of the VAT Directive.
• Disclosure of the principal’s identity in order confirmations post-purchase does not prevent classification as intermediary in own name under Article 28.
• Other relevant circumstances must indicate that the conditions for applying Article 28 are met.
• Reference: Case C‑101/24, Xyrality GmbH, points 41 and 45.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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