- The Austrian Supreme Administrative Court clarified how the triangulation simplification applies in chain transactions (A–B–C).
- It does not apply if the final customer (C) picks up the goods directly from supplier (A) under an ex works arrangement.
- In that case, the transport is allocated to the second supply, from B to C.
- Therefore, the conditions of Article 25(4) of the Austrian VAT Act are not met.
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.
Latest Posts in "Austria"
- CJEU Rules Austria’s Financial VAT Exemption Illegal State Aid
- Abusive VAT Recovery in Property Leasing Structures
- Austrian VAT ID Triggers Acquisition VAT for Farmers From the First Purchase
- VAT Exemption Denied for Under-Invoiced Export Fraud
- CJEU Rules Austria’s Former VAT Exemption for Financial Services Was Illegal State Aid
