Wednesday 17 February 2021
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:
where Party ‘B’ is VAT registered in the destination Member State, or
where Party ‘B” is VAT registered in the Member State of dispatch, or
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.
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