- Triangulation simplification provisions in VAT Directive
- Exempt intra-Community acquisition in country where goods end
- Avoids VAT registration for party B
- VAT liability shifts onto party C
- Applies in chain transaction with three parties in different Member States
- Transport must be ascribed to first supply
- Conditions for simplification to apply outlined in Article 141 of VAT Directive
- Typical scenario outlined for application of simplification
- A makes exempt intra-Community supply to B with transport ending in MS 3
- B considered to make acquisition in MS 3 for subsequent supply
- C designated as person liable for VAT payment in MS 3
Source: zampapartners.com
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.
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