Change in the invoice requirement for triangular simplification and on small businesses regulation

From the 1st September 2023, in case of a triangular simplification (simplified ABC scheme) using the Dutch VAT number, the text indicated in the invoice issued by the intermediary (party B) should no longer be t ‘intra-Community supply’ or ‘intra-Community delivery’ and should now included the text ‘VAT reverse charged’.

Source: meridianglobalservices.com