The Italian Tax Authority published a ruling on 29 May 2026 setting out how the simplified regime for intra-EU triangular transactions applies.
Under this regime, an intermediary established in one Member State can buy goods from a supplier in another Member State and resell them to a customer in a third Member State. Provided the goods are shipped directly from supplier to customer, the intermediary can avoid VAT registration in the destination country.
In the case examined, the intermediary had failed to include the “reverse charge” mechanism on its invoice, despite the fact that the final customer had actually self-assessed the VAT. The Italian Authorities concluded that this omission prevented the intermediary from benefiting from the simplified regime.
Through this decision, the administration reinforces its strict interpretation of the invoicing requirements for intra-EU triangular transactions. It holds that the absence of mandatory invoice details can result in loss of the simplified regime, even where the VAT has in fact been self-assessed by the customer.
This stance reflects the CJEU judgment of 8 December 2022 (Luxury Trust Automobil), which held that the express mention of reverse charge is a necessary condition for transferring the VAT liability to the final customer in a triangular transaction.
