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Triangular and chain transactions 

Goods from triangular and chain transactions must be transported using appropriate shipping documents. However, if you have the goods transported by the supplier directly to the customer without a stop-over, we will arrange the exchange of the documents for you so the customer receives only the documents he requires. The freight documents are accepted by us at the respective EU border: our customs forwarding agents carry out this service in one of our offices directly on site. If necessary, we take over the customs declaration and import clearance for you and act as your fiscal representative

Your partner in triangular and chain business transactions since 1947 

Differences between triangular and chain businesses

Chain transactions always occur when several companies conclude sales transactions via the same item. This product will be shipped or transported directly from the first contractor to the customer. Triangular transactions are a special form of chain transactions. From a German perspective, it is characteristic of triangular transactions that these transactions always involve three companies: the goods arrive directly from the first supplier to the last customer. Entrepreneurs may have their VAT registered office in different states, in EU member states or in third countries. 

Simplified VAT treatment of triangular transactions

Chain transactions must be paid for with each turnover that takes place and the place of delivery determines which VAT law applies. In some cases, in the case of an export delivery or an intra-Community supply, there are no VAT exemptions. 

Automated import customs clearance with the ATLAS system 

If, on the other hand, a triangular business transaction exists, then entrepreneurs have the option of applying a simplification rule with regard to VAT. Thus, the tax liability passes directly from the first customer to the second customer. As an example, with the indication of an intra-Community supply, the supplier can issue his invoice to the first purchaser without VAT. Accordingly, the first supplier does not have to apply any special features with regard to the VAT advance return and the summary report. The last customer does not appear in the accounting documents and VAT is also waived on a reference to a triangular business. The first customer also issues the last customer an invoice without sales tax. However, in this case, it must be clear from the accounting records that the transaction is a triangular transaction and the tax liability is transferred to the last customer. The latter must accordingly declare the delivery and the tax liability transferred to him in the VAT advance notification. 
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