- The EU General Court (EuG) ruled on December 3, 2025, that the special VAT simplification rule for intra-EU triangular transactions can apply even if more than three parties are involved in the supply chain.
- The middle entrepreneur in such transactions can avoid VAT registration in the country of dispatch or destination, provided certain conditions are met.
- The recipient liable for VAT (reverse charge) does not have to be the actual physical recipient of the goods, as long as they have control over the delivery location.
- The simplification does not apply if the middle entrepreneur knew or should have known about VAT fraud in the supply chain; this is for national authorities to determine.
Source: umsatz-steuer-beratung.de
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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