SAP course Phenix Consulting short version highlights

Richard


Published on December 3, 2014

Key risk areas from VAT perspective • ABC transactions involving a supply of goods to another Member States • Intra-EC supply in transaction AB or BC? • ABC transactions involving three different EU VAT countries, and goods are transported directly from country A to country C • Transaction may qualify as triangulation and the “simplified triangulation rule” might be applicable but there are many additional country specific requirements (not harmonized) • ABC transactions involving a supply of goods outside the EU. • Exporter of record: A, B or C? • ABC transactions involving a supply of goods from a non-EU country to an EU country • Importer of record: A, B or C? Cross border scenarios

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