chain transaction with a third country
Quelle: https://ec.europa.eu/taxation_customs/business/vat/destination-based-vat_en#Chain_transactions
TL;DR
A chain transaction with a third country is a sequence of linked intra-EU sales and deliveries involving one or more intermediate buyers, where the goods are ultimately transported from an EU supplier to a recipient in a non-EU country (a third country). The arrangement typically involves multiple EU parties and culminates in the goods leaving the EU or being shipped …
A chain transaction with a third country is a sequence of linked intra-EU sales and deliveries involving one or more intermediate buyers, where the goods are ultimately transported from an EU supplier to a recipient in a non-EU country (a third country). The arrangement typically involves multiple EU parties and culminates in the goods leaving the EU or being shipped to a third-country destination.
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