- The triangular transaction simplification under Austrian VAT law/EU VAT Directive does not apply when customer C picks up the goods from supplier A (EXW).
- In that case, the A→B supply is treated as a supply without transport.
- The B→C supply is treated as the supply with transport.
- Because the transport is allocated this way, the conditions for triangulation are not met.
Source: taxand.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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