Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice!

Are you involved in supply chain transactions and do you regularly apply the simplified triangular transaction (STT) rule for VAT purposes? The Court of Justice of the European Union (CJEU) issued an important decision on 8 December 2022 on the invoice requirements for applying the rule, strictly applying the requirements. This article looks at the VAT treatment of supply chain transactions (ABC transactions), the application of the STT rule, the CJEU decision and its consequences in practice.

Source BDO

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See also

• ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later
• Join the Linkedin Group on ECJ VAT Cases, click HERE
• Other ECJ Cases on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)