If in practice there is a cross-border ABC delivery, then entrepreneur A delivers goods to entrepreneur B and entrepreneur B delivers the same goods to entrepreneur C and the goods are transported or shipped directly from entrepreneur A to entrepreneur C. It is settled case law of the Court of Justice that if the goods are transported from one Member State to another Member State, the intra-Community transport must be attributed to one of the deliveries. If the transport must be attributed to the supply AB and all the conditions for an intra-Community supply (ICL) have been met, the supply by entrepreneur A is taxed at 0% in the Member State from which the goods were transported or dispatched. Entrepreneur B then carries out an intra-Community acquisition (ICV) of the goods in the Member State where the goods arrive. In addition, entrepreneur B makes a taxed supply to entrepreneur C in the Member State where the goods are located (after transport).
Source BTW Instituut
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
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