Special rules apply to the situation where:
• a supplier X in country A...
• ...invoices intermediary Y in country B...
• ...who invoices customer Z in country C...
• ...and the goods are despatched directly from country A to country C...
• ...and X, Y and Z are all registered for VAT in their different respective countries.
This is known as ‘triangulation’, and is covered by provisions in articles 42.
Explaining EU VAT for Business
[ Ссылка ]
