Navigating the complexities of EU VAT triangulation

 Posted by Tony Bowers

 Monday 12 April 2021

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.

A more complex triangulation scenario

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 straightforward; yet the legal and practical impact can be significant.

For a detailed insight into complex EU triangulation scenarios, and to download our Guide : Navigating the complexities of EU VAT triangulation


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Streams: EU VAT Updates


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