- An Austrian wholesaler tried to apply the EU simplified triangulation VAT scheme years after the supplies by issuing corrected invoices in 2015 with “VAT reverse charged” for 2011–2014 transactions.
- The Austrian tax authority refused to recognize the correction, treated the transactions under the normal chain-transaction rules, taxed intra-Community acquisitions in Austria, and denied input VAT deduction.
- The Court held that late issuance of invoices bearing “VAT reverse charged” does not retroactively trigger the triangulation simplification under Articles 42(a) and 197(1)(c) of the VAT Directive.
- Therefore, no VAT adjustment can be claimed in a current or future return based on those late corrected invoices.
- The Court relied on prior case law that the reverse-charge statement is a mandatory substantive condition, and it cannot be cured retroactively to change the tax treatment of past periods.
Source: btwjurisprudentie.nl
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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