{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT triangular transaction","description":"Unlike a general VAT chain transaction, the VAT triangular transaction applies only when exactly three VAT-registered businesses in three different EU Member States are involved: the first supplier ships goods directly to the final customer, while the intermediary arranges the deal on paper only, never taking physical possession. The EU triangulation simplification means the intermediary need not VAT-register in the destination country; the tax liability is instead reverse-charged to the final c","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-triangular-transaction","inLanguage":"en","dateModified":"2026-06-26T17:16:44.867288","citation":"https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/triangular-transactions_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-triangular-transaction","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT triangular transaction · Unlike a general VAT chain transaction, the VAT triangular transaction applies only when exactly three VAT-registered businesses in three different EU Member States are involved: the first supplier ships goods directly to the final customer, while the intermediary arranges the deal on paper only, never taking physical possession. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/triangular-transactions_en"}