Navigating the Complexities of EU VAT Triangulation

 Posted by Roger Lindelauf

 Friday 11 January 2019

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. A question that is often asked is whether or not the
triangulation simplification is still available in the following circumstances:
i. where Party ‘B’ is VAT registered in the
destination Member State, or
ii. where Party ‘B” is VAT registered in the
Member State of dispatch, or
iii. where Party “C” (the end-customer) picks
up the goods from Party ‘A’, or arranges his
own transport to the destination country.
As is often the case with EU VAT rules, the answers to the above questions are not straight
forward; yet the legal and practical impact can be significant.
Full Document

Streams: VAT in SAP/ERP


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