VAT international€ 49 / calculation

Classify an ABC supply — which leg is the intra-Community supply?

For a chain transaction between three parties, attribute the transport under Article 36a, classify both legs — intra-Community supply, domestic supply, import or export — and test whether the simplified triangulation regime of Article 141 is available. With the registration duties that arise where that simplification cannot be applied.

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vat-chain-transaction v1.0.0 · vintage client-2026-08 · draft free

Example outcome

Triangulation simplificationAvailable

Transport attributed — B communicates an NL numberA→B

Leg A→B — Art. 138, DE to PLICS 0%

Leg B→C — domestic in PolandLocal rate

sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Trading houses and distributors buying and reselling as an intermediary without receiving the goods themselves.

02VAT advisers who must substantiate the transport attribution and the simplification per transaction.

03Supply chain and finance teams who want to know whether a chain creates a registration duty in another country.

What the tool does

✓ Transport attribution under Article 36a, including the derogation where the intermediary communicates the departure country’s VAT number✓ Both legs classified separately with rate and legal basis, from both the VAT Directive and the Dutch VAT Act✓ Scenarios for intra-EU movements, import from outside the EU, export out of the EU, and a chain entirely outside the EU✓ A five-point test on the Article 141 triangulation simplification, showing per condition whether it is met✓ Registration duties for the intermediary in the arrival or departure country where the simplification is unavailable✓ Flags for excise goods, new means of transport and chains involving a non-EU country, plus the invoice wording for a valid triangulation

01 — Form

Case and key figures — a handful of fields.

02 — Draft

Full outcome layout, free.

03 — Pay € 49

Via Mollie, VAT/VIES handled.

04 — Report

Certified PDF + public hash.

One movement of goods, two supplies, one zero rate

In an ABC chain there are two supplies but only one cross-border movement. The zero rate for the intra-Community supply can therefore be attributed to only one of the two legs — and which one determines everything. If the intermediary arranges transport, it depends on the VAT number they communicate: the departure country’s number shifts the intra-Community supply to the second leg, any other number leaves it with the first. That choice is no administrative formality.

The triangulation simplification then spares the intermediary a registration in the arrival country — but only if all five conditions are met. Drop one and the consequence shifts straight to a registration duty and a local return. The classifier works through the attribution, both legs, the five conditions and the registration risks in sequence and records the outcome with the legal basis, the tool version and the dataset vintage.

Frequently asked questions about this tool

Does the classifier work for chains of four or more parties?

No, the chain is fixed at three parties: A, B and C. In a longer chain Article 36a is applied per intermediary and the analysis is materially different. You can use the tool to assess a segment of three consecutive parties, but the outcome is then not automatically that of the whole chain.

Why does the VAT number communicated change the outcome?

Because Article 36a(2) provides an exception: if the intermediary communicates the departure country’s VAT number, the transport is attributed to the second leg and the first becomes a domestic supply in the departure country. Any other number — or none — leaves the general rule in place and keeps the transport with the first leg. The tool shows which rule was applied and why.

Are all five triangulation conditions tested?

Four of them are, based on your answers. The condition that the goods are transported directly from A to C is not asked but assumed to be met. If the goods are stored or processed en route in the intermediary’s country, that assumption fails and the simplification is unavailable, even where the tool reports it as available.

What if the departure and arrival countries are the same?

There is then no cross-border movement and both legs are domestic supplies; triangulation does not come into play. The tool states that explicitly, but on those facts it may still raise a registration flag for the intermediary — read that together with the notice that there is no cross-border movement.

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