{"@context":"https://schema.org","@type":"DefinedTerm","name":"chain transaction","description":"A chain transaction arises when goods change hands at least twice on paper but travel physically in a single movement from the original supplier to the final buyer. Each sale constitutes a separate supply for VAT purposes, yet only one leg of the chain can qualify as the exempt export or intra-Community delivery – all other supplies are treated as stationary, non-transported transactions. The decisive question is who arranges transport and when ownership transfers, because those facts determine ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/chain-transaction","inLanguage":"en","dateModified":"2026-06-26T17:11:54.234725","citation":"https://ec.europa.eu/taxation_customs/business/vat/value-added-tax/vat-basics/chain-transactions_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/chain-transaction","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"chain transaction · A chain transaction arises when goods change hands at least twice on paper but travel physically in a single movement from the original supplier to the final buyer. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/value-added-tax/vat-basics/chain-transactions_en"}