- Slovenia’s FURS says the EU VAT triangular simplification can also apply to more complex chains, including four-party arrangements, if all legal conditions are met.
- The key idea is that a supply of goods depends on transferring ownership rights, not on who physically receives the goods.
- The simplification can still work even when goods are delivered directly to a later customer in the chain, so the intermediary may avoid VAT registration in the destination country.
- The final customer must be VAT-identified in the EU member state where transport ends.
- The regime cannot be used if the trader knew or should have known the arrangement was part of fraud or abusive tax evasion.
Source: fu.gov.si
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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