VAT Chain Transaction Classifier

€ 49 / calculation

v1.0.0 · vintage client-2026-08

A chain (ABC) transaction: A sells to intermediary B, B resells to final buyer C, while the goods move directly from A to C. Enter each party’s country of establishment.

Party A (first seller) — country of establishment *

The first link in the chain: the supplier selling to B.

Party B (intermediary) — country of establishment *

The intermediary buying from A and reselling to C.

VAT number communicated by B to A — country of registration

Choose “Not communicated” if B gave A no (EU) VAT number; transport is then attributed to A→B by default.

Explanation

Art. 36a applies only to VAT numbers issued by EU member states. Non-EU numbers (e.g. UK VAT number post-Brexit) count as ‘not communicated’. Exception (Art. 36a(2)): only a VAT number of the DEPARTURE country → transport attributed to B→C.

Party C (final buyer) — country of establishment *

The final link: the customer to whom the goods are delivered.