- The Turnover Tax Knowledge Group clarifies that an entrepreneur who bears the expense and risk of transporting goods qualifies as an intermediary under Article 5c of the VAT Act 1968.
- In a chain transaction involving goods transported from Dutch entrepreneur A to entrepreneur D in another EU member state, entrepreneur B engages a third-party carrier but retains risk over the goods during transit.
- The knowledge group confirms that entrepreneur B qualifies as an intermediary because he provided his Dutch VAT identification number to entrepreneur A and has a contractual agreement indicating that the transport is conducted at his expense and risk, regardless of not being a direct party to the transport agreement with the external carrier.
Source Taxlive
