If in practice there is a cross-border ABC supply, then entrepreneur A delivers goods to entrepreneur B and entrepreneur B delivers the same goods to entrepreneur C and the goods are transported or shipped directly from entrepreneur A to entrepreneur C. It is settled case-law of the Court of Justice that if the goods are transported from one Member State to another Member State, the intra-Community transport must be to one of the ‘legs’ of the supply chain. Since the implementation 0f the Quick Fixes, this is assumed to be the first leg.
The Dutch tax authorities are taking the position that for applying the simplified ABC scheme, entrepreneur B must mention on his invoice ‘VAT Revere Charge’.
Source: www.btwinstituut.nl
Latest Posts in "Netherlands"
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
- No deduction for VAT on consultancy costs for business succession within family
- VAT exemption for games of chance: strict interpretation for B2B game content
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
