According to the CJEU, Article 42 under a) VAT Directive read in conjunction with Article 197 paragraph 1 under c) VAT Directive must be interpreted as meaning that the final customer in a triangular transaction is not validly designated as the person liable for payment of VAT when the invoice drawn up by the intermediary does not contain the statement ‘VAT reverse charged’ referred to in Article 226(11a) of the VAT Directive. The omission of the statement ‘VAT reverse charged’ required by Article 226(11a) of the VAT Directive on an invoice cannot be subsequently corrected by adding a statement indicating that the invoice relates to an intra-Community triangular transaction and that the tax debt is reverse-charged to the person for whom the delivery is intended.
Source BTW jurisprudentie
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