Tag - Triangulation

Germany

No Retroactive Correction of Invoices for Missing Reference to Intracommunity Triangular Transactions

08 October 2024

Germany

No retroactive invoice correction without indication of triangular transaction – BFH ruling XI R 35/22

08 October 2024

Germany

Retroactive Invoice Correction for Missing Intracommunity Triangular Transaction Note

03 October 2024

European Union

General Insights into Chain Transactions in the EU VAT Framework

28 September 2024

Poland

Understanding the Role of Transport Organizer in Chain Transactions: VAT Implications and Legal Considerations

12 September 2024

Czech Republic

VAT Application in Triangular Trade: Simplified Procedure and Burden of Proof Clarified

04 September 2024

European Union

Evolution of EU VAT: Transition from Triangular to Quadrangular Operations in European Union

30 August 2024

Italy

Italian Supreme Court Clarifies VAT Exemption Rules for Triangular Export Transactions

13 August 2024

Slovakia

Simplified Tax Procedure for Triangular Trade in Three Different Member States of the EU

10 July 2024

European Union

Challenges of Triangular Operations in the EU: A Puzzle

13 June 2024

Poland

Chain transactions in VAT: What to remember when settling them?

14 April 2024

Netherlands

4 party triangulation permissible in the Netherlands

20 March 2024

Netherlands

Knowledge group position on the application of the simplified SPC regime in chain transactions

18 March 2024

Germany

Business Case: Triangular transaction with 4 entrepreneurs

15 March 2024

Netherlands

Simplified Triangulation for VAT Also Applies with Fourth Party in Same Country as Third Party

14 March 2024

Hungary

Information Booklets on EU Intra-Community VAT Rules

31 January 2024

Austria

VAT Treatment of Sequential Transactions in Cross-Border Trade

30 January 2024

Austria

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

26 January 2024

Germany

Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH)

12 January 2024

European Union

Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021

16 November 2023

European Union

VAT triangulation regime: what does it mean?

14 November 2023

Austria

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

03 November 2023

Poland

Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties

17 October 2023

Bulgaria

No application of the call-off stock regime and the triangulation simplification at the same time

13 October 2023

Austria

5 Major Developments in Austria

30 September 2023

Netherlands

Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence

27 September 2023

Austria

No triangular transaction if the UID number is invalid

25 September 2023

Romania

Bad debts (relief for underpaid sales invoices), Triangulation

14 September 2023

Netherlands

Change in the invoice requirement for triangular simplification and on small businesses regulation

14 September 2023

Netherlands

Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation

08 September 2023

Netherlands

Change statement on invoice party B when using triangular simplification in the Netherlands

05 September 2023

Netherlands

Adjustment of invoicing obligations ABC scheme due to ECJ judgment

04 September 2023

Netherlands

Application ABC scheme in VAT Decree amended

02 September 2023

Tag - Triangulation

No Retroactive Correction of Invoices for Missing Reference to Intracommunity Triangular Transactions

No retroactive invoice correction without indication of triangular transaction – BFH ruling XI R 35/22

Retroactive Invoice Correction for Missing Intracommunity Triangular Transaction Note

General Insights into Chain Transactions in the EU VAT Framework

Understanding the Role of Transport Organizer in Chain Transactions: VAT Implications and Legal Considerations

VAT Application in Triangular Trade: Simplified Procedure and Burden of Proof Clarified

Evolution of EU VAT: Transition from Triangular to Quadrangular Operations in European Union

Italian Supreme Court Clarifies VAT Exemption Rules for Triangular Export Transactions

Simplified Tax Procedure for Triangular Trade in Three Different Member States of the EU

Challenges of Triangular Operations in the EU: A Puzzle

Chain transactions in VAT: What to remember when settling them?

4 party triangulation permissible in the Netherlands

Knowledge group position on the application of the simplified SPC regime in chain transactions

Business Case: Triangular transaction with 4 entrepreneurs

Simplified Triangulation for VAT Also Applies with Fourth Party in Same Country as Third Party

Information Booklets on EU Intra-Community VAT Rules

VAT Treatment of Sequential Transactions in Cross-Border Trade

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH)

Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021

VAT triangulation regime: what does it mean?

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties

No application of the call-off stock regime and the triangulation simplification at the same time

5 Major Developments in Austria

Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence

No triangular transaction if the UID number is invalid

Bad debts (relief for underpaid sales invoices), Triangulation

Change in the invoice requirement for triangular simplification and on small businesses regulation

Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation

Change statement on invoice party B when using triangular simplification in the Netherlands

Adjustment of invoicing obligations ABC scheme due to ECJ judgment

Application ABC scheme in VAT Decree amended

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