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Contents

Official guidance

VAT Single Market

VATSM5200 · Simplifications: triangulation

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VATSM5205 · Background
VATSM5210 · The supply chain
VATSM5215 · Situations that fall within the normal rules
VATSM5220 · EC law
VATSM5225 · UK primary law
VATSM5230 · UK secondary law
VATSM5235 · How the simplification arrangements work
VATSM5240 · Examples
VATSM5245 · Non-EC involvement
VATSM5250 · Other chain transactions

Simplifications: triangulation: contents
Simplifications: triangulation: how the simplification arrangements work

VATSM5235 | Simplifications: triangulation: how the simplification arrangements work

From HM Revenue & Customs · VAT Single Market

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