What is triangulation?
Many multi-national companies operating across the EU make use of the “triangulation simplification”. This removes the burden to VAT register in different Member States into which goods are delivered.
![Navigating the complexity of EU VAT triangulation](https://www.meridianglobalservices.com/api/i.aspx?Triangulation-720x400px.png;720;400)
Under normal EU VAT rules, without the triangulation simplification, Party B (the intermediate supplier) would ordinarily be required to register for VAT in Member State C to account for an intra-Community acquisition. It would then make an onward local supply of goods to its customer, Party C, in Member State C.