BFG (Federal Fiscal Court), 13 July 2026: if you do not expressly refer to the triangular transaction (Dreiecksgeschäft) on the invoice, you lose the simplification.
What it is about: three businesses, one movement of goods
In a triangular transaction, A (EU State 1) supplies to B (e.g. Austria), B supplies to C (EU State 3) – the goods go directly from A to C. The intermediate acquirer does not need to register in the country of destination.
Conditions: a single continuous movement of goods, the moving supply is the first supply – and a correct invoice from B to C.
The case: reverse charge noted – triangular transaction not
- Purchase and sale using an Austrian VAT ID number
- Goods shipped directly from the supplier to the customer
- Invoices: “Reverse Charge System”, in part described as a service
- No reference to the triangular transaction, no reporting in the VAT return or the EC Sales List (ZM)
The company: “Merely a formal defect.” The BFG: No.
What the invoice must state
Art. 25(4) UStG (Austrian VAT Act), for invoices under Austrian law:
Not enough
“Reverse Charge” alone – ambiguous, as it may also relate to services or other cases of reverse charge.
Required
VAT ID numbers of the acquirer and the recipient · Reference to the triangular transaction · Reference to the recipient's tax liability
According to the BFG, the references to the triangular transaction and to the tax liability are independent substantive conditions – not a mere formal defect.
An option – which has to be exercised
The simplification does not apply automatically. Anyone wishing to use it must meet all conditions cumulatively – actively and in the prescribed form.
The decisive detail: other invoices stated “Triangular Transaction”. The BFG regarded its absence from the disputed invoices as a deliberate decision against the simplification.
The consequence: one acquisition too many
2017–2020: double acquisitions in Austria – acquisition VAT without input VAT deduction. The double acquisition remains until taxation in the actual Member State of destination has been proven.
The final word is still pending
- Appeal lodged: an extraordinary appeal on points of law (außerordentliche Revision) has been lodged against the BFG's decision.
- General Court proceedings pending: Case T-773/25 – is an ex nunc correction of failed triangular transactions possible?
- Retroactive correction excluded: according to the CJEU, an ex tunc correction is ruled out (C-247/21, Luxury Trust).
What you should review now
- Standardise invoice wording for triangular transactions
- Review invoice templates and master data regularly
- Use invoice wording consistently throughout the company
- Failed cases: prove taxation in the country of destination
- Follow the outcome of the General Court proceedings
- Special cases: consider a waiver under § 236 BAO (Federal Fiscal Code)
A waiver is granted only under strict conditions – for example, where all parties assumed a triangular transaction and all reports have been filed.
Conclusion
One missing reference. One acquisition too many. If you want to use the simplification, you must exercise it expressly on the invoice. Review your templates before the tax auditors do.