Triangular trade missing WDT procedure marking

Art. 135 — procedura uproszczona w transakcji trójstronnej

“Art. 135. 1. Whenever this Chapter refers to: 1) VAT — this means both the tax and value-added tax; 2) an intra-Community triangular transaction — this means a transaction in which all of the following conditions are met jointly:”

Art. 136 — warunki procedury uproszczonej

“Art. 136. 1. Where, in the simplified procedure, the taxpayer second in the sequence referred to in Art. 135(1)(4)(b) and (c) is a taxpayer listed in Art. 15, it is deemed that the intra-Community acquisition of goods was taxed at that taxpayer, provided the taxpayer issued to the last taxpayer in the sequence a VAT invoice containing, in addition to the data listed in Art. 106e, the following information:”

Stawka podatku

“12) the tax rate, or the value-added tax rate where the special procedures referred to in Division XII, Chapters 6a, 7 and 9 are used;”

Odwrotne obciążenie — nabywca rozlicza

“18) in the case of supply of goods or performance of a service for which the person liable to account for value-added tax or a tax of similar nature is the buyer of the goods or services — the words "odwrotne obciążenie" (reverse charge);”