{"id":1406,"date":"2023-09-01T14:31:38","date_gmt":"2023-09-01T12:31:38","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/factureringsverplichting-abc-regeling-gewijzigd\/"},"modified":"2026-03-03T10:34:35","modified_gmt":"2026-03-03T09:34:35","slug":"changes-to-the-invoicing-requirement-under-the-abc-scheme","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/factureringsverplichting-abc-regeling-gewijzigd\/","title":{"rendered":"Billing obligation ABC scheme changed"},"content":{"rendered":"

With effect from 2 September 2023, the information to be included on the VAT invoice by an intermediary in a simplified ABC supply will change.<\/p>\n\n\n\n

VAT reverse-charged<\/h2>\n\n\n\n

This is set out in a notice published in the Government Gazette on 1 September 2023 amendment<\/a> of the Decision on Turnover Tax: Administrative, invoicing and other obligations<\/a>. It was agreed that the intermediary should state on the invoice \u201cintra-Community supply<\/em>\u201c. With effect from 2 September 2023, that approval will lapse and, in accordance with European case law, the invoice must state \u201cVAT reverse-charged<\/em>\u201c.<\/p>\n\n\n\n

Simplified ABC scheme<\/h2>\n\n\n\n

The expiry of the approval relates to the so-called simplified ABC scheme. This may be applied if:<\/p>\n\n\n\n

    \n
  • Goods are supplied by trader A to trader B, who then supplies the goods to trader C;<\/li>\n\n\n\n
  • the goods are transported directly from A to C;<\/li>\n\n\n\n
  • A, B and C are each established in a different Member State of the European Union.<\/li>\n<\/ul>\n\n\n\n

    According to case law, for VAT purposes there are two supplies: namely, the supply by trader A to trader B and the supply by trader B to trader C. Only one of these two supplies qualifies as an intra-Community supply. This is the supply to which the intra-Community transport must be linked. Often, this is the supply by A to B. The other supply qualifies as a domestic supply in the country where C is established.<\/p>\n\n\n\n

    To prevent trader B from having to register for VAT in C\u2019s country of establishment prior to making a supply to trader C, the simplified ABC scheme allows B to reverse-charge the VAT to trader C. This scheme remains in force unchanged, but the wording on the invoice will change.<\/p>","protected":false},"excerpt":{"rendered":"

    Met ingang van 2 september 2023 wijzigt de door een tussenhandelaar in een vereenvoudigde ABC-levering op de BTW-factuur op te nemen vermelding. BTW verlegd Dat is geregeld in een op 1 september 2023 in de Staatscourant gepubliceerde wijziging van het Besluit Omzetbelasting Administratieve-, facturerings- en andere verplichtingen. Goedgekeurd was dat de tussenhandelaar op de factuur […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1406","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1406"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1406\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}