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Simplified Triangulation Scheme (19/04/2018, C-580/16)

The Simplified Scheme for Triangulation is applicable even if B is resident and registered for VAT purpose in the Member State of departure, where B uses the VAT identification number of another Member State. Additionally, that scheme is applicable even in the case B has not submitted its Intra-EU Listing in due time.

Some EU countries have refused the application of the above-mentioned simplified scheme if B was registered in the country of departure. With that judgement, the ECJ discards this restrictive approach adopted by various National Tax Authorities in regards to the use of the simplified scheme for triangulation supplies.