Netherlands Change in the invoice requirement for triangular simplification and on small businesses regulation 2 weeks ago
Netherlands Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation 3 weeks ago
Netherlands Change statement on invoice party B when using triangular simplification in the Netherlands 3 weeks ago
Netherlands Triangulation – Amendment to the Decree on administrative obligations for VAT 4 weeks ago
Finland Update on deductibility of input VAT on certain intra-Community acquisitions of goods 4 weeks ago
Austria Federal Finance Court decision on VAT liability for intra-community transactions 2 months ago
European Union Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions 3 months ago
Belgium Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation 16.06.2023 3 months ago
Italy Triangular exports not configurable if the transport is carried out by the first acquirer in its own name and on its own behalf 4 months ago
BelgiumEuropean Union Simplified triangular operation – wording “Reverse charge” mandatory 4 months ago
Germany German Ministry of Finance publishes clarification on the VAT treatment of chain transactions 5 months ago
Italy The call-off stock regime is not applicable in case of triangular intra-community transactions 5 months ago
Belgium Circular 2023/C/51 supplementing and amending Circular 2020/C/50 (Intra-Community Supplies & Triangulation) 5 months ago
Belgium Updated Belgian Circular highlights “Reverse Charge” necessity in simplified triangular transaction invoices 5 months ago
Sweden The position “Exemption from tax liability in case of turnover to another EU country, value added tax” shall no longer be applied 5 months ago
Sweden The position “Union -internal turnover in chain transactions, VAT” should no longer be applied 5 months ago