EU VAT Aspects of Longer Chains of Triangular Transactions

The EU VAT Directive does not contain rules specifically relating to cross-border trading arrangements involving parties in various Member States and a single intra-Community movement of goods. However, the VAT Directive does contain a simplified arrangement for specific triangular transactions involving three parties in three different Member States. In this article, the author explains that the simplification measure can extend to transactions involving more than three parties, but it is then often necessary for one or more of the parties to register for VAT in another Member State.