- The General Court of the European Union clarified that simplified VAT triangulation applies to four-party supply chains, not just three-party chains.
- It is sufficient for the third party to obtain the right to dispose of the goods as owner, even if the goods are delivered directly to a fourth party.
- The intermediary’s knowledge of delivery to a fourth party is irrelevant; the scheme aims to avoid VAT registration in the country of arrival.
- VAT fraud exceptions apply: the scheme can be denied if the intermediary knew or should have known about fraud.
- In the Netherlands, national rules require the third party to be established in the Netherlands for simplified triangulation to apply, which may conflict with EU law.
Source: bdo.nl
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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