Intra-Community chain transactions, in theory and in practice

Intra-Community chain transactions. In practice, chain transactions are often referred to as ABC transactions. In our article on VAT bulletin 2012/68, we noted that ABC transactions within the EU internal market are not easy to deal with. This already applies to chain transactions with three parties. However, for chains with more than three parties, assessing the VAT situation becomes even more difficult. That is why we discuss how these chain transactions should be dealt with on the basis of the theory and how this works out in practice in this article.

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