TRIANGULATION PLACE OF SUPPLY OF GOODS 2 Reminder : place of supply of goods MS 1 A MS 2 Invoice
B Invoice TRANSPORT IN THE RELATION B - C C Place of supply A B and B C in MS 1 A-B = No transport = where goods are put at the disposal of B B-C = Transport = where transport begins/Registration of B in MS 1 3 Reminder : place of supply of goods
MS 1 A Invoice MS 2 B Invoice TRANSPORT IN THE RELATION A - B C Place of supply AB in MS 1
Place of supply BC in MS 2 Transport Where transport begins No transport Where goods are placed at the disposal of C 4 PLACE OF INTRA-COMMUNITY
ACQUISITION 5 Reminder : place of intra-Community acquisition of goods Place where transport ends 6 Reminder: place of intra-Community acquisition of goods Member State VAT Identification Number Security net
7 TRIANGULATION DEFINITION 8 Triangulation (ABC) - Definition MS 2 B Sale 1 MS 1 A
9 Sale 2 Transport MS 3 C 3 taxable persons (ABC) in three different Members States 2 sales : A B and B C 1 transport directly from A to C TRANSPORT BETWEEN
B AND C 10 Triangulation - Transport between B and C - No simplification possible MS 2 B Sale 1 MS 1 A 11
Sale 2 Transport between B - C MS 3 C Supply AB (no transport): place where goods are put at disposal of B (MS 1): local supply + VAT Supply BC (transport): place where transport begins (MS 1) = IC supply exempt from VAT by B in MS 1 (B must register for VAT in MS 1) C is doing an intra-Community acquisition in MS 3 TRANSPORT BETWEEN A AND B
NO SIMPLIFICATION 12 Triangulation - Transport between A and B MS 2 B Sale 1 MS 1 A 13 Sale 2
Transport between A - B MS 3 C Supply AB (transport): place where transport begins (MS 1) = IC supply exempt from VAT by A in MS 1 Supply BC (no transport): place where goods are put at disposal of C (MS 3) B is doing an intra-Community acquisition in MS 3 followed by a local supply to C in MS 3 (VAT registration of B in MS 3) TRANSPORT BETWEEN A AND B SIMPLIFICATION
MALTA IS MS 1 14 Triangulation - Transport between A and B - Simplification MS 2 B Sale 1 MALTA Transport between A - B A 15
Sale 2 MS 3 C Intra-Community supply made by A in Malta is exempt from VAT if conditions are fulfilled B is communicating a valid VAT number of another Member State (MS 2) to A B is reported as the purchaser of the goods in the recapitulative statement of A, under the VAT number of B in MS 2 TRANSPORT BETWEEN A AND B SIMPLIFICATION MALTA IS MS 2
16 Triangulation - Transport between A and B - Simplification MALTA B Sale 1 MS 1 A Sale 2 Transport between A - B MS 3
C Item14(1) 14(1) Third ThirdSchedule Schedule Item B communicates to A his Maltese VAT number : application of the security net Normally intra-Community acquisition by B in Malta but 17 Triangulation - Transport between A and B - Simplification MALTA
B Sale 1 MS 1 A Sale 2 Transport between A - B MS 3 C Item14(2) 14(2) Third ThirdSchedule Schedule
Item 18 ICA made by B in Malta is deemed to have been subject to VAT in MS 3 if B proves it is made for the purpose of a subsequent supply in MS 3 + 2 conditions: C is reported as the person liable to pay VAT on the local supply to C in MS 3 Code T must be reported in the recapitulative statement for the supply made to C B reports this sale to C in the box IC supply exempt in his VAT return TRANSPORT BETWEEN A AND B SIMPLIFICATION MALTA IS MS 3
19 Triangulation - Transport between A and B - Simplification MS 2 B Sale 1 MS 1 A Sale 2 Transport between A - B Art.20(2)(a)VAT
VATAct Act Art.20(2)(a) 20 MALTA C Item11Fifth Fifth Schedule SchedulePart Part Three Three Item
ICA made by B in Malta is exempt from VAT if conditions are fulfilled C is registered under articles 10 or 12 and is reported as liable to pay VAT on the subsequent local supply made by B in Malta C must report this purchase in the box ICA of his VAT return
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