Tag - Triangulation

Hungary

Information Booklets on EU Intra-Community VAT Rules

31 January 2024

Austria

VAT Treatment of Sequential Transactions in Cross-Border Trade

30 January 2024

Austria

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

26 January 2024

Germany

Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH)

12 January 2024

European Union

Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021

16 November 2023

European Union

VAT triangulation regime: what does it mean?

14 November 2023

Austria

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

03 November 2023

Poland

Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties

17 October 2023

Bulgaria

No application of the call-off stock regime and the triangulation simplification at the same time

13 October 2023

Austria

5 Major Developments in Austria

30 September 2023

Netherlands

Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence

27 September 2023

Austria

No triangular transaction if the UID number is invalid

25 September 2023

Romania

Bad debts (relief for underpaid sales invoices), Triangulation

14 September 2023

Netherlands

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

14 September 2023

Netherlands

Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation

08 September 2023

Netherlands

Change statement on invoice party B when using triangular simplification in the Netherlands

05 September 2023

Netherlands

Adjustment of invoicing obligations ABC scheme due to ECJ judgment

04 September 2023

Netherlands

Application ABC scheme in VAT Decree amended

02 September 2023

Netherlands

Triangulation – Amendment to the Decree on administrative obligations for VAT

01 September 2023

Finland

Update on deductibility of input VAT on certain intra-Community acquisitions of goods

31 August 2023

Austria

Federal Finance Court decision on VAT liability for intra-community transactions

02 August 2023

World

Triangular transactions: 4 essential concepts for efficient customs formalities

31 July 2023

European Union

5 Major Developments: European Union

11 July 2023

Netherlands

5 Major Developments in Netherlands

11 July 2023

Italy

5 Major Developments in Italy

11 July 2023

Sweden

5 Major Developments in Sweden

07 July 2023

Germany

5 Major Developments in Germany

06 July 2023

Belgium

5 Major Developments in Belgium

26 June 2023

Austria

5 Major Developments in Austria

25 June 2023

Netherlands

Dropshipping and VAT

22 June 2023

European Union

Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions

22 June 2023

Belgium

Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation 16.06.2023

20 June 2023

Germany

New Federal Ministry of Finance Circular regarding supply chains

13 June 2023

Tag - Triangulation

Information Booklets on EU Intra-Community VAT Rules

VAT Treatment of Sequential Transactions in Cross-Border Trade

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH)

Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021

VAT triangulation regime: what does it mean?

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties

No application of the call-off stock regime and the triangulation simplification at the same time

5 Major Developments in Austria

Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence

No triangular transaction if the UID number is invalid

Bad debts (relief for underpaid sales invoices), Triangulation

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

Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation

Change statement on invoice party B when using triangular simplification in the Netherlands

Adjustment of invoicing obligations ABC scheme due to ECJ judgment

Application ABC scheme in VAT Decree amended

Triangulation – Amendment to the Decree on administrative obligations for VAT

Update on deductibility of input VAT on certain intra-Community acquisitions of goods

Federal Finance Court decision on VAT liability for intra-community transactions

Triangular transactions: 4 essential concepts for efficient customs formalities

5 Major Developments: European Union

5 Major Developments in Netherlands

5 Major Developments in Italy

5 Major Developments in Sweden

5 Major Developments in Germany

5 Major Developments in Belgium

5 Major Developments in Austria

Dropshipping and VAT

Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions

Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation 16.06.2023

New Federal Ministry of Finance Circular regarding supply chains

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