In the context of a chain transaction, if the goods are collected by the middle entrepreneur (acquirer) from the first supplier and transported to the end customer in another EU country (Incoterm DAP), it is considered as an indication for the assignment of the transport to the second delivery, if the acquirer informs the supplier before the delivery transaction that the goods will be resold directly to a company established in another Member State. Consequently, as the first delivery is considered a dormant goods delivery, no fictitious acquisition can accrue for the middle entrepreneur who acted towards the first supplier with their Austrian VAT identification number. BFG, 23.8.2023, RV/2100825/2022
Source: leitnerleitner.com
