- The EU General Court clarified that the VAT triangular simplification regime can apply to supply chains involving four parties, not just three.
- The key factor is the transfer of ownership, not the physical delivery location.
- The simplification is allowed even if goods are delivered to a fourth operator, as long as all other conditions are met.
- The regime can be denied if there is knowledge or suspicion of fraud by any party invoking the simplification.
Source: irglobal.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.
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Barter deals
- VAT and the Circular Economy – EU “Have Your Say” Initiative
- ViDA Readiness Report 2026: The new compliance horizon
- Flashback on ECJ cases C-291/92 (Finanzamt Uelzen/Armbrecht) – Private-use part of mixed-use property falls outside VAT
- Back to Basics: Understanding VAT and the EU TIN Framework
