- The Italian Revenue Agency issued Letter No. 111/2026 clarifying VAT rules for chain transactions and triangular arrangements.
- A German VAT-registered company asked whether buying from a Polish supplier and reselling to an Italian buyer, with goods shipped directly to Italy, qualified as a triangular transaction eligible for reverse charge.
- The Agency said the triangular simplification does not apply when the intermediary uses a VAT ID from a different member state than the country of dispatch.
- In that case, transport is attributed to the intermediary’s acquisition, affecting the VAT treatment.
Source: news.bloombergtax.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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