The approval in the simplified A-B-C scheme whereby the invoice may indicate ‘intra-Community supply’ has lapsed.
This change is the result of a ruling of the EU Court of Justice of 8 December 2022. According to this court, the invoicing rules in the A-B-C scheme only comply with the European VAT Directive if these rules oblige the term ‘VAT reverse charge’ to be mentioned on the invoice.
Source: www.fiscount.nl
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
