Tag - Triangulation

European Union

Explanatory notes on changes in VAT at EU level in terms of inventory arrangements available to a specific acquirer (‘call-off’), chain transactions and the exemption of intra-Community deliveries of goods (‘Provisional Solutions 2020’)

23 March 2022

Austria

Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State

17 February 2022

European Union

EU VAT triangulation – automating determination

17 February 2022

European Union

Main articles in the EU VAT Directive related to chain- and triangular transactions

30 December 2021

Sweden

Clarification: New examples of chain transactions within the EU

30 October 2021

European Union

Invoice requirements for triangular transactions could be clarified by CJEU ruling

16 August 2021

European Union

Chain Transactions: How to treat them from a VAT Perspective

13 August 2021

European Union

ECJ C-247/21 (Luxury Trust Automobil) – Questions – Invoice requirements for triangulation

08 June 2021

United Kingdom

UK loses B2B triangulation VAT simplification with Brexit

02 April 2021

United Kingdom

UK loses B2B triangulation VAT simplification with Brexit

05 March 2021

Poland

ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction

13 February 2021

European Union Lithuania

Flashback on ECJ cases C-386/16 (Toridas) – Exemption of intra-Community supply of goods in a chain of supplies only applies to the supply to which that transport can be attributed

06 January 2021

Italy

Ruling 632 on Triangulation

30 December 2020

Poland

Ruling – How to tax VAT on chain deliveries from Poland to Asia?

31 August 2020

Greece

Amendements of the VAT triangulation simplification

05 August 2020

Greece

Triangulation: Amendment of the intra-community acquisition of goods provisions

02 August 2020

Poland

Chain transactions in VAT – new rules, old risk

23 June 2020

Germany

Allocation of transport in supply chains

28 May 2020

Austria

Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country

23 April 2020

Slovakia

Chain transactions and VAT

11 April 2020

European Union United Kingdom

Brexit’s impact on VAT Triangulation

24 January 2020

Austria

Triangular simplification is applicable if the middleman is registered in the country of destination

23 January 2020

Sweden

Sweden Tax Agency explains cross-border sales in chain transactions

23 January 2020

United Kingdom

Isle of Man announces changes to the VAT treatment of Cross Border Chain-Transactions

21 January 2020

United Kingdom

Changes to VAT for intra-EU chain transactions and zero-rated goods

02 January 2020

France

Implementation of the Quick Fix on Call-Off Stock arrangements and Chain transactions

02 January 2020

World

VAT Aspect of Chain Transactions – Cutting the Gordian Knot

24 December 2019

European Union

EU: VAT quick fixes; uniform rules to simplify chain transactions

20 December 2019

European Union Romania

ECJ C‑707/18 (Amarasti Land Investment) – Judgment – Intermediary in the provision of services or investment expenditure made for the needs of a business

19 December 2019

European Union

ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible

10 December 2019

Germany

Implementation of the Quick Fixes in the UStG and the UStDV

26 November 2019

Bulgaria

Bulgaria Budget for 2020 approved in Parliament

22 November 2019

Czech Republic

Ministry of Finance published comments on the amendment on “Quick fixes”

18 October 2019

Tag - Triangulation

Explanatory notes on changes in VAT at EU level in terms of inventory arrangements available to a specific acquirer (‘call-off’), chain transactions and the exemption of intra-Community deliveries of goods (‘Provisional Solutions 2020’)

Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State

EU VAT triangulation – automating determination

Main articles in the EU VAT Directive related to chain- and triangular transactions

Clarification: New examples of chain transactions within the EU

Invoice requirements for triangular transactions could be clarified by CJEU ruling

Chain Transactions: How to treat them from a VAT Perspective

ECJ C-247/21 (Luxury Trust Automobil) – Questions – Invoice requirements for triangulation

UK loses B2B triangulation VAT simplification with Brexit

UK loses B2B triangulation VAT simplification with Brexit

ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction

Flashback on ECJ cases C-386/16 (Toridas) – Exemption of intra-Community supply of goods in a chain of supplies only applies to the supply to which that transport can be attributed

Ruling 632 on Triangulation

Ruling – How to tax VAT on chain deliveries from Poland to Asia?

Amendements of the VAT triangulation simplification

Triangulation: Amendment of the intra-community acquisition of goods provisions

Chain transactions in VAT – new rules, old risk

Allocation of transport in supply chains

Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country

Chain transactions and VAT

Brexit’s impact on VAT Triangulation

Triangular simplification is applicable if the middleman is registered in the country of destination

Sweden Tax Agency explains cross-border sales in chain transactions

Isle of Man announces changes to the VAT treatment of Cross Border Chain-Transactions

Changes to VAT for intra-EU chain transactions and zero-rated goods

Implementation of the Quick Fix on Call-Off Stock arrangements and Chain transactions

VAT Aspect of Chain Transactions – Cutting the Gordian Knot

EU: VAT quick fixes; uniform rules to simplify chain transactions

ECJ C‑707/18 (Amarasti Land Investment) – Judgment – Intermediary in the provision of services or investment expenditure made for the needs of a business

ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible

Implementation of the Quick Fixes in the UStG and the UStDV

Bulgaria Budget for 2020 approved in Parliament

Ministry of Finance published comments on the amendment on “Quick fixes”

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