Triangulation and other chain transactions (until 31 December 2020)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Triangulation and other chain transactions (until 31 December 2020)
  • Typical triangulation transaction
  • Explanation
  • Requirements
  • Additional UK requirements for a non-UK intermediary selling to UK customers
  • Intermediaries who do not meet the triangulation requirements
  • Accounting requirements
  • UK supplier (A)
  • UK intermediate supplier
  • UK end customer
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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