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Case

Your company (B) based in Germany purchases goods from a Czech supplier (A) and resells the goods to a French client (C). The goods are transported directly from the Czech Republic to France by the Czech supplier himself (no stop in Germany).

...Unless the triangulation simplification scheme is applicable

The EU Directive provides however for a Simplified Scheme avoiding to middle man (“B”) the obligation to register in the last Member State (C). The main issue that businesses face is that the Simplified Scheme is not interpreted consistently throughout EU by National Tax Authorities. French do not accept the use of the simplification measures where B is also VAT registered in Member State A or Member State C. As from 1/1/2020, new measures will be applicable (VAT Quick Fixes) harmonizing the rules.