- 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.hu
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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