- The EU General Court confirmed that the Article 141 triangulation simplification fails if the required invoice references are missing at the time of supply.
- In the case, an Austrian intermediary bought goods from Denmark/Sweden and had them delivered directly to customers in other EU states, but its invoices did not state triangulation or reverse-charge liability.
- The Austrian tax authorities were entitled to deny the triangulation simplification and assess Austrian VAT under Article 41(2) VAT Directive, without input VAT deduction.
- The Court held that later invoice corrections cannot cure the defect either retroactively or for the future, confirming and extending the CJEU’s Luxury Trust Automobil ruling.
Source: meridianglobalservices.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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