Comments on ECJ Case Case T-646/24: Simplified VAT Rules Apply to Chain Transactions Involving Four Parties, Not Just Three

• The EU Court ruled that simplified VAT settlement rules for intra-community triangular transactions also apply when four entities are involved, not just three.
• The number of entities in the supply chain is irrelevant for applying these simplified VAT rules.
• This decision confirms the previous position of the Polish tax authorities.
• The case arose due to a contrary interpretation by the Slovenian tax authorities.

Source: podatki.gazetaprawna.pl

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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