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
Latest Posts in "Austria"
- Essential Requirements for E-Invoices in Federal Budget Clearing System to Avoid Delays
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
