Triangulation

The EU simplification measures for triangulation transactions have been adopted in Denmark. Triangulation occurs when there are three companies involved in successive transactions, with a single movement of goods, and they are VAT registered in three different EU member states.

Therefore intra-community acquisitions made by a middleman are not liable to Danish VAT if Denmark is the country of arrival, given that the middleman (party B in an ABC transaction) is not VAT registered in Denmark and holds a VAT number in another member state and that goods are moved directly from party A to party C.