Reference: VwGH Ro 2020/15/0003
The implementation of the simplification measure for triangular transactions provided for in the Value Added Tax System Directive took place in Austria with Art. 25 UStG 1994 . From Art. 25 Para. 2 UStG 1994 it follows that the intra-community acquisition within the meaning of Art. 3 Para. 8 second sentence UStG 1994 of the intermediary is deemed to be taxed
Decision
- Application of the triangular transaction rule is also permitted if the middle trader is already registered for VAT (but not resident) in the country of destination, but uses the VAT number of another Member State.
- Insofar as the middle entrepreneur is registered for VAT purposes in several Member States, only the VAT number used by the middle entrepreneur for the acquisition is relevant for the existence of a triangular transaction
Source 360.lexisnexis
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