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

On August 30, 2023 a Decree was published in which a change to the Decree of December 6, 2014, BLKB 2014-704M (amended by Decree of June 7, 2021, no. 2021-7066) is announced.

The change concerns the text that must be stated on the invoice as issued by the intermediary (party B) when applying the simplified ABC regulation using the NL Vat registration. The text ‘intra community supply ’is no longer allowed and has been replaced by the words ‘VAT shifted’.

This language must be changed immediately as the effective date is one day after publication, which took place on September, 1st 2023.

04 Sep 2023 at 10:27 am
1 min
Published by:
Daniëlle van der Meulen-Idema
Sr. VAT Specialist
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