{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT chain transaction","description":"Traders, wholesalers, and freight intermediaries encounter VAT chain transactions whenever goods pass through at least three successive parties – supplier, intermediary, end customer – yet move physically in a single transport leg. Multiple independent supplies exist for VAT purposes, but only one can qualify as the 'moved supply' eligible for zero-rating on a cross-border movement. Determining which party controls the transport is the central question that fixes that qualification. Misclassific","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-chain-transaction","inLanguage":"en","dateModified":"2026-06-26T17:16:44.850033","citation":"https://ec.europa.eu/taxation_customs/business/vat/chain-transactions_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-chain-transaction","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT chain transaction · Traders, wholesalers, and freight intermediaries encounter VAT chain transactions whenever goods pass through at least three successive parties – supplier, intermediary, end customer – yet move physically in a single transport leg. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/chain-transactions_en"}