The CJEU case of Luxury Trust Automobil has established that under the EU Principal VAT Directive use of the words “reverse charge” is a substantive condition. If these words are not included on the invoice, the triangulation rules are not satisfied.
The triangulation rules allow a company in a supply chain to avoid having to register for VAT. Instead the obligation to account for VAT is passed to the end customer.
As the requirement to use the words is a “substantive” rather than a “formal” requirement it is not possible to reissue the invoices to correct the wording.
https://curia.europa.eu/juris/liste.jsf?language=en&num=C-247%2F21
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