- Incorrect VAT invoicing on exempt intra-Community supplies does not prevent simultaneous taxation of intra-Community acquisitions.
- The chargeable event for intra-Community acquisition occurs when the right to dispose of the goods as owner is transferred.
- Taxation can occur in the Member State where the goods movement begins if exemption conditions are not met or proven.
- Errors in invoicing do not override the obligation to tax acquisitions if proper evidence of exemption is lacking.
Source: globalvatcompliance.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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