What the course covers
A triangular transaction involves three parties and one physical movement of goods. The course separates the two layers that make it up: the supplies, which decide where and to whom VAT is charged, and the transport, which decides who appears as exporter or importer before customs.
On the VAT side the course works through the chain transactions regime in article 36a of Directive 2006/112/EC: where there is a single transport between two Member States, the dispatch is ascribed to the supply made to the intermediary operator, unless that operator communicates to its supplier the VAT identification number issued by the Member State from which the goods are dispatched. On that basis the course covers the article 141 simplification, which requires the intermediate acquirer not to be established in the Member State of arrival while being identified in another, the goods to be dispatched directly to the customer of the subsequent supply, and that customer to be designated as liable for the tax under article 197.
On the customs side the course works through customs representation under article 18 of the Union Customs Code: direct representation acts in the name of and on behalf of another person, indirect representation in its own name but on behalf of another person, and only in indirect representation is the representative jointly and severally liable under article 77(3). The course adds the requirement of establishment in the Union for the declarant under article 170(3) and the EORI registration in article 9.
Who it is for
Tax and trade managers, VAT advisers, freight forwarders, customs brokers and administrative staff who invoice transactions with three or more parties. Familiarity with intra-Community supplies and customs declarations is assumed.
Why it matters
When the document flow and the physical flow do not match, the transaction stands or falls on the evidence. For exports from Spain, the exemption in article 21 of Ley 37/1992 is evidenced under article 9 of the VAT Regulation, which sets a one-month period to present the goods at customs and send the supplier a copy of the export declaration endorsed with the exit record.
Customs value follows the same documentary logic: transaction value under article 70 of the Union Customs Code, plus the adjustments in article 71 up to the place of introduction into the customs territory of the Union. In a chain with two invoices, deciding which one is relevant changes the taxable amount and the duty assessed.
Programme
- Mapping the triangular transaction: supplies, transport and documents
- Chain transactions and ascribing the transport under article 36a
- The article 141 simplification and the article 197 designation
- Direct and indirect customs representation and joint liability
- Customs value in two-invoice chains: articles 70 and 71
- Evidence of export: the one-month period and the endorsed declaration
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