Chain transaction abroad
Quelle: https://en.wikipedia.org/wiki/Chain_transaction
TL;DR
A chain transaction abroad is a cross-border sales arrangement in which a single movement of goods is used to connect multiple successive sales between different buyers in different VAT jurisdictions, typically with the goods moving directly from the first seller to the final buyer (the intermediaries acting as brokers). The VAT treatment follows chain transaction rules across the involved jurisdictions, …
A chain transaction abroad is a cross-border sales arrangement in which a single movement of goods is used to connect multiple successive sales between different buyers in different VAT jurisdictions, typically with the goods moving directly from the first seller to the final buyer (the intermediaries acting as brokers). The VAT treatment follows chain transaction rules across the involved jurisdictions, rather than applying a single pre-tax sale in each intervening country.
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