Chain transaction (domestic)

Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/chain-transactions_en

A chain transaction within a single country where goods are delivered successively to multiple participants, from the first supplier to the final customer. The successive deliveries are treated as linked deliveries for VAT purposes, which can affect the place of taxation and VAT liability throughout the chain, despite the goods remaining within the same jurisdiction.

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