{{$select.selected.name}}
{{$select.selected.name}}
{{$select.selected.name}}
(the entrepreneur to whose name and address the Freight Forwarder's Invoice is issued)
U1: {{u1.selected.name}}
U2: {{u2.selected.name}}
U3: {{u3.selected.name}}
transport initiator: {{veranlasser}}
U2 uses VAT-Id number issued by the Memberstate from which the goods are dispatched or transported: YesNo
U1 {{u1.selected.name}} U2 {{u2.selected.name}} U3 {{u3.selected.name}} {{u1u2l1}} {{u1u2l2}} {{u1u2l3}} {{u2u3l1}} {{u2u3l2}} {{u2u3l3}}

Facts:

A {{u3.selected.value1}} entrepreneur U3 (=last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= 1st buyer). As supplier U2 does not have the goods in stock, he orders them from {{u1.selected.value2}} entrepreneur U1 (=first supplier) and instructs him to deliver the goods directly to the {{u3.selected.value2}} entrepreneur U3.


Solution:

Delivery U1 to U2:
  • moved supply
  • taxable in country of departure
  • Application of the VAT exemption for EC delivery must be examined by U1.
Prerequisite for EC deliveries:
  1. valid VAT-Id number of U2 not assigned by the Member State of departure is available.
  2. Proof of delivery (e.g. "confirmation of arrival" or "carrier's certificate" - please observe local regulations of the country of departure) is guaranteed.
  3. Invoice requirements must be observed (reference to "VAT-exempt EC delivery"; mention of the VAT-Id number of U2 (see 1).
  4. Inclusion of the EC Delivery in the EC-sales list is ensured.
1-4 fulfilled = VAT-exempt EC delivery
1-4 not fulfilled = Invoice with local VAT of the country of departure of the goods, unless the local reverse charge procedure is applied.


Delivery U2 to U3:

  • unmoved supply
  • taxable in country of destination

U2 has to check the following:

  1. If U2 has already registered in the country of destination:
    • Declaration of a taxable EC acquisition
    • invoice has to be issued with local VAT or application of the local reverse charge procedure
  2. Otherwise check registration obligation in country of destination. Please contact CO/TAX-ITC if necessary.

U3

  1. Incoming invoice with local VAT = Check input VAT deduction
  2. Incoming invoice with reference to reverse charge procedure = check payment of VAT and input VAT deduction

Facts:

A {{u3.selected.value1}} entrepreneur U3 (=last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= 1st buyer). As supplier U2 does not have the goods in stock, he orders them from {{u1.selected.value2}} entrepreneur U1 (=first supplier) and instructs him to deliver the goods directly to the {{u3.selected.value2}} entrepreneur U3.


Solution:

Delivery U1 to U2:
  • unmoved supply
  • taxable in country of departure
U1 has to check the following:
  1. If U1 has already registered in the country of departure:
    • invoice has to be issued with local VAT or application of the local reverse charge procedure
  2. Otherwise check registration obligation in country of departure. Please contact CO/TAX-ITC if necessary.

Delivery U2 to U3:

  • moved supply
  • taxable in country of departure
  • Registration obligation for U2 in the country of departure
  • Application of the VAT exemption for EC deliveries must be checked by U2.

Prerequisite for EC delivery:

  1. valid VAT-Id number of U3 not assigned by the Member State of departure is available.
  2. Proof of delivery (e.g. "confirmation of arrival" or "carrier's certificate" - please observe local regulations of the country of departure) is guaranteed.
  3. Invoice requirements must be observed (reference to "VAT-exempt EC delivery"; mention of the VAT-Id number of U3 (see 1).
  4. Inclusion of the EC Delivery in EC-sales list is ensured.
1-4 fulfilled = VAT-exempt EC delivery
1-4 not fulfilled = Invoice with local VAT of the country of departure of the goods, unless the local reverse charge procedure is applied.


U3

  • Declaration of a taxable acquisition and check input VAT deduction
Alternative: Delivery U2 to U3: Settlement as triangulation

Hint: Settlement as triangulation would be possible, if U2 doesn't use a VAT-Id from country of dispatch or destination.

Following conditions must be met for the triangulation simplification to apply:
  • the three entrepreneurs involved are VAT registered in different Memberstates,
  • use of VAT-Id numbers from different Member States and
  • the first (U1) or second entrepreneur (U2) ordered the movement of the goods
  • U2 is not registered for VAT purposes in the country of destination of the goods
Using the triangulation rules the middle entrepreneur can avoid having to register for VAT in the country of destination of the goods. In addition to the general information, following additional information is required in the invoice of U2:
  • an indication of the presence of a EC Triangulation triangular trade, e.g. Intra-Community triangular trade referred to in Article 141
  • a reference to the tax liability of the last triangular business, e.g. "recipient is liable to account for VAT"
  • VAT number of U2
  • VAT number of U3
U2 has to ensure that the transaction is reported in his EC Sales list.
U3 for settlement as a triangular transaction
  1. Incoming invoice without local VAT
  2. U3 takes over for the middle-class entrepreneur U2 the the supply of which results in a tax liability in the amount of Country of destination
  3. Where U3 is entitled to reclaim VAT, it takes a simultaneous credit for this transaction in the relevant VAT-return
  4. U3 records the purchase in the corresponding box of the VAT return for triangular transactions.

Facts:

A {{u3.selected.value1}} entrepreneur U3 (=last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= 1st buyer). As supplier U2 does not have the goods in stock, he orders them from {{u1.selected.value2}} entrepreneur U1 (=first supplier) and instructs him to deliver the goods directly to the {{u3.selected.value2}} entrepreneur U3.


Solution:

Delivery U1 to U2
  • moved supply
  • taxable in country of departure
  • Application of the VAT exemption for EC deliveries must be checked by U1.


Prerequisite for EC delivery:

  1. valid VAT-Id number of U2 not assigned by the Member State of departure is available.
  2. Proof of delivery (e.g. "confirmation of arrival" or "carrier's certificate" - please observe local regulations of the country of departure) is guaranteed.
  3. Invoice requirements must be observed (reference to "VAT-exempt EC delivery"; mention of the VAT-Id number of U2 (see 1).
  4. Inclusion of the EC Delivery in the EC-sales list is ensured.
1-4 fulfilled = VAT-exempt EC delivery
1-4 not fulfilled = Invoice with local VAT of the country of departure of the goods, unless the local reverse charge procedure is applied.


Delivery U2 to U3

  • unmoved supply
  • taxable in country of destination


U2 has to check the following:

  1. If U2 has already registered in the country of destination:
    • Declaration of a taxable EC acquisition
    • invoice has to be issued with local VAT or application of the local reverse charge procedure
  2. Otherwise check registration obligation in country of destination. Please contact CO/TAX-ITC if necessary.


U3

  1. Incoming invoice with local VAT = Check input tax deduction
  2. Incoming invoice with reference to reverse charge procedure = check payment of VAT and input tax deduction

Facts:

A {{u3.selected.value1}} entrepreneur U3 (=last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= 1st buyer). As supplier U2 does not have the goods in stock, he orders them from {{u1.selected.value2}} entrepreneur U1 (=first supplier) and instructs him to deliver the goods directly to the {{u3.selected.value2}} entrepreneur U3.


Solution:

Delivery U1 to U2
  • unmoved supply
  • taxable in country of departure


U1 has to check the following:

  1. If U1 has already registered in the country of departure:
    • invoice has to be issued with local VAT or application of the local reverse charge procedure
  2. Otherwise check registration obligation in country of departure. Please contact CO/TAX-ITC if necessary.


Delivery U2 to U3

  • moved supply
  • taxable in country of departure
  • Registration obligation for U2 in the country of departure
  • Application of the VAT exemption for EC deliveries must be checked by U2.

Prerequisite for EC delivery:

  1. valid VAT-Id number of U3 not assigned by the Member State of departure is available.
  2. Proof of delivery (e.g. "confirmation of arrival" or "carrier's certificate" - please observe local regulations of the country of departure) is guaranteed.
  3. Invoice requirements must be observed (reference to "VAT-exempt EC delivery"; mention of the VAT-Id number of U2 (see 1).
  4. Inclusion of the EC Delivery in the EC-sales list is ensured.
1-4 fulfilled = VAT-exempt EC delivery
1-4 not fulfilled = Invoice with local VAT of the country of departure of the goods, unless the local reverse charge procedure is applied.


U3

  • Declaration of a taxable acquisition and check input VAT deduction

Facts:

A {{u3.selected.value1}} entrepreneur U3 (=last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= 1st buyer).
As supplier U2 does not have the goods in stock, he orders them from {{u1.selected.value2}} entrepreneur U1 (=first supplier)
and instructs him to deliver the goods directly to the {{u3.selected.value2}} entrepreneur U3.

Solution:

Because the goods country of departure is identical to the goods destination country, the deliveries are from
U1 to U2 and U2 to U3 in this country VATable and subject to VAT.

If U2 is not registered in the country of departure / destination, check
whether a VAT registration is required.

Please contact CO/TAX-ITC if necessary.

Triangulation

Facts:

A {{u3.selected.value1}} entrepreneur U3 (=last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= 1st buyer). As supplier U2 does not have the goods in stock, he orders them from {{u1.selected.value2}} entrepreneur U1 (=first supplier) and instructs him to deliver the goods directly to the {{u3.selected.value2}} entrepreneur U3.

Solution:

Delivery U1 to U2
  • moved supply
  • taxable in country of departure
  • Application of the VAT exemption for EC deliveries must be checked by U1.
Prerequisite for EC delivery:
  1. valid VAT-Id number of U2 not assigned by the Member State of departure is available.
  2. Proof of delivery (e.g. "confirmation of arrival" or "carrier's certificate" - please observe local regulations of the country of departure) is guaranteed.
  3. Invoice requirements must be observed (reference to "VAT-exempt EC delivery"; mention of the VAT-Id number of U2 (see 1).
  4. Inclusion of the EC Delivery in the EC-sales list is ensured.
1-4 fulfilled = VAT-exempt EC delivery
1-4 not fulfilled = Invoice with local VAT of the country of departure of the goods, unless the local reverse charge procedure is applied.

Delivery of U2 to U3 - Principle
  • unmoved supply
  • taxable in country of destination
U2 has to check the following:
  1. If U2 has already registered in the country of destination:
    • Declaration of a taxable EC acquisition
    • invoice has to be issued with local VAT or application of the local reverse charge procedure
  2. Otherwise check registration obligation in country of destination. Please contact CO/TAX-ITC if necessary.
U3
  1. Incoming invoice with local VAT = Check input VAT deduction
  2. Incoming invoice with reference to reverse charge procedure = check payment of VAT and input VAT deduction
Alternative: Delivery U2 to U3: Settlement as triangulation

Hint: Settlement as triangulation would be possible, if U2 doesn't use a VAT-Id from country of dispatch or destination.

Following conditions must be met for the triangulation simplification to apply:
  • the three entrepreneurs involved are VAT registered in different Memberstates,
  • use of VAT-Id numbers from different Member States and
  • the first (U1) or second entrepreneur (U2) ordered the movement of the goods
  • U2 is not registered for VAT purposes in the country of destination of the goods
Using the triangulation rules the middle entrepreneur can avoid having to register for VAT in the country of destination of the goods. In addition to the general information, following additional information is required in the invoice of U2:
  • an indication of the presence of a EC Triangulation triangular trade, e.g. Intra-Community triangular trade referred to in Article 141
  • a reference to the tax liability of the last triangular business, e.g. "recipient is liable to account for VAT"
  • VAT number of U2
  • VAT number of U3
U2 has to ensure that the transaction is reported in his EC Sales list.
U3 for settlement as a triangular transaction
  1. Incoming invoice without local VAT
  2. U3 takes over for the middle-class entrepreneur U2 the the supply of which results in a tax liability in the amount of Country of destination
  3. Where U3 is entitled to reclaim VAT, it takes a simultaneous credit for this transaction in the relevant VAT-return
  4. U3 records the purchase in the corresponding box of the VAT return for triangular transactions.

Facts:

A {{u3.selected.value1}} entrepreneur U3 (=last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= 1st buyer). As supplier U2 does not have the goods in stock, he orders them from {{u1.selected.value2}} entrepreneur U1 (=first supplier) and instructs him to deliver the goods directly to the {{u3.selected.value2}} entrepreneur U3.

Solution:

Delivery U1 to U2
  • unmoved supply
  • taxable in country of departure
U1 has to check the following:
  1. If U1 has already registered in the country of destination:
    • invoice has to be issued with local VAT or application of the local reverse charge procedure
  2. Otherwise check registration obligation in country of destination. Please contact CO/TAX-ITC if necessary.
Delivery U2 to U3
  • moved supply
  • taxable in country of departure
  • Registration obligation for U2 in the country of departure, Please contact CO/TAX-ITC if necessary.
  • Application of the VAT exemption for EC deliveries must be checked by U2.
Prerequisite for EC delivery:
  1. valid VAT-Id number of U3 not assigned by the Member State of departure is available.
  2. Proof of delivery (e.g. "confirmation of arrival" or "carrier's certificate" - please observe local regulations of the country of departure) is guaranteed.
  3. Invoice requirements must be observed (reference to "VAT-exempt EC delivery"; mention of the VAT-Id number of U3 (see 1).
  4. Inclusion of the EC Delivery in EC-sales list is ensured.
1-4 fulfilled = VAT-exempt EC delivery
1-4 not fulfilled = Invoice with local VAT of the country of departure of the goods, unless the local reverse charge procedure is applied.

U3
Declaration of a taxable acquisition and check input VAT deduction