The approval in the simplified A-B-C scheme whereby the invoice may indicate ‘intra-Community supply’ has lapsed.
This change is the result of a ruling of the EU Court of Justice of 8 December 2022. According to this court, the invoicing rules in the A-B-C scheme only comply with the European VAT Directive if these rules oblige the term ‘VAT reverse charge’ to be mentioned on the invoice.
Source: www.fiscount.nl
