The ECj will issue the decision in this case on December 8, 2022.
The Austrian company participated in the triangular transaction as the ‘middle intermediary’ in the chain. The goods were shipped directly from the UK to the Czech Republic. The sale (and therefore the issuance of the invoice) took place between a British and an Austrian entity and between an Austrian and a Czech one. In such a situation, the Austrian company should have registered in the Czech Republic and settled the intra-Community acquisition of goods there. However, in order to avoid the registration obligation, it decided to use the simplified triangular transaction procedure. The condition for its application was marking the invoice with a clause indicating that the obligation to pay the tax is transferred to the Czech buyer. However, the Austrian company marked its invoice with the indication “exempt triangular intra-Community transaction”.
Source Deloitte
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
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