Chain transaction (intra-EU / third country)

The same goods are sold in sequence between multiple companies but physically transported only once. Critical for identifying the "moved" supply (VAT exemption).

The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).

Cross-border B2B chains from supplier → distributor → end customer without intermediate storage.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: Clear Incoterm usage, correct VAT IDs of the parties, consistent invoicing.

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.