No safety-net acquisition in the country of departure

No safety-net acquisition in the country of departure (Art 3 Para 8 Austrian VAT Act)

An iC supply to a purchaser, who communicates the VAT ID number of the Member State of departure, does not result in a safety-net acquisition for the purchaser in the Member State of departure (Supreme Administrative Court 29.6.2022, Ro 2021/15/002).

Source Leitner & Leitner

See also ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

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