Simplified Tax Procedure for Triangular Trade in Three Different Member States of the EU

Three-party trade involves simplified taxation procedures for transactions between three parties in different EU member states
Conditions for three-party trade include physical transportation of goods from one member state to another
Three-party trade involves three identified parties and the delivery of the same goods from one party to another in different member states
Simplified procedures benefit the middle party by exempting them from certain tax obligations in the destination member state
The first supplier, middle party, and second buyer are identified as taxable persons in the three-party trade
The middle party is exempt from registering for VAT in the destination member state and paying VAT on acquisition and delivery of goods in that state
Acquisition of goods by the middle party in the destination member state is taxable in that state, as well as the sale of goods

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.