- 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.
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