- The simplification rule for triangular transactions cannot be applied if the recipient collects the goods from the supplier (“ex works”).
- In such cases, the first delivery is considered a stationary delivery and the second as a moving delivery under § 3 UStG.
- Therefore, the material requirements of Art. 25 Abs. 4 UStG are not met.
- Reference: VwGH decision from 22.01.2026, Ra 2025/15/0038.
Source: leitnerleitner.com
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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