15

In the version applicable in respect of 2012 (BGBl. I, 34/2010), Article 25 of the 1994 UStG, entitled ‘Triangular transactions’, provides: ‘Definition (1) A triangular transaction occurs where three contractors effect taxable transactions concerning the same goods in three different Member States, those goods are sent directly by the first supplier to the final customer and the conditions set out in paragraph 3 are met. That shall also apply where the final customer is a legal person who is not a contractor or is not acquiring the goods for its business. Place of the intra-Community acquisition in the case of a triangular transaction (2) The intra-Community acquisition within the meaning of the second sentence of Article 3(8) shall be deemed to be taxed when the contractor (acquirer) proves that a triangular transaction has occurred and that it has complied with its obligations concerning the duty to declare under paragraph 6. If the contractor does not comply with its duty to declare, the tax exemption shall be forfeited retroactively. Tax exemption on the intra-Community acquisition of goods (3) The intra-Community acquisition shall be exempt from VAT where the following conditions are met: (a) the contractor (acquirer) has no residence or establishment in the national territory but is identified for VAT purposes within the territory of the [European Union]; (b) the acquisition is made with a view to a subsequent supply by the contractor (acquirer) in the national territory to a contractor or a legal person identified for VAT purposes in the national territory; (c) the goods acquired originate in a Member State other than that in which the contractor (acquirer) is identified for VAT purposes; (d) the right to dispose of the goods acquired is directly transferred by the first contractor or first customer to the final customer (recipient); (e) in accordance with paragraph 5, the recipient is liable to pay the tax. Issuing of invoice by the acquirer (4) In the event of application of the exemption under paragraph 3, the invoice must additionally contain the following information: – an express reference to the existence of an intra-Community triangular transaction and the fact that the final customer is liable for the tax, – the VAT identification number under which the contractor (acquirer) made the intra-Community acquisition and subsequent supply of the goods, and – the VAT identification number of the recipient of the supply. Person liable for payment of tax (5) In the case of a triangular transaction, the recipient of the taxable supply shall be liable to pay the tax where the invoice issued by the acquirer corresponds to paragraph 4. Duties of the acquirer (6) In order to comply with the obligations concerning the duty to declare under paragraph 2, the contractor shall be required to provide the following details in the recapitulative statement: – the VAT identification number in the national territory under which it made the intra-Community acquisition and the subsequent supply of goods; – the VAT identification number of the recipient of the subsequent supply delivered by the contractor, issued to it in the Member State of destination of the goods dispatched or transported; – for each one of those recipients, the total consideration paid in respect of the deliveries thus made by the contractor in the Member State of destination of the goods dispatched or transported. These amounts are to be provided in respect of the calendar quarter in which the tax debt arose. Duties of the recipient (7) In calculating the tax under Paragraph 20, the amount payable under paragraph 5 is to be added to the amount ascertained.’