VAT triangular transaction

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

An EU value-added tax transaction involving three businesses in three different EU Member States (supplier, intermediary, customer) where the supplier ships to the intermediary and the intermediary ships to the final customer; VAT is accounted in the destination country under the triangular rule, avoiding VAT in the intermediary's country.

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