Stress with Triangular Transactions

Help with the Chain Transaction Calculator:

  • "Other countries":
  • This chain transaction calculator allows you to select 4 Member States and one third country. For reasons of clarity, no abstract selection option (MS1 to MS4 and non-MS) is offered, but the Member States Germany (DE), Austria (AT), France (FR) and Poland (PL) as well as Switzerland (CH) as a third country are available for to choose from. The selection of other Member States or third countries is not possible as this chain transaction calculator was built by means of static pages (approximately 5000 pages) and the selection option of other Member States or third countries would have exceeded the scope.

    What must be observed when evaluating a chain transaction involving countries that are not available for selection in this chain transaction calculator.

    • Other Member States:
      This chain transaction calculator  builds on the hypothetical case that the German law would be applicable in all Member States. It is therefore immaterial to the legal assessment whether one of the existing Member States (AT, FR, PL) is used in place of a Member State that does not exist in this calculator.

      You must enter the combination FR-DE-AT-PL for the chain transaction FR-DE-AT-IT that ends in Italy for example and then replace a Polish VAT with an Italian VAT and a Polish tax reporting obligation with an Italian reporting obligation in the evaluation.

      The Member States AT, FR and PL which can be selected in this chain transaction calculator are absolutely equivalent and lead to the same legal result. Only one peculiarity appears for reasons of clarity in connection with Germany alone:
      The code numbers of the German VAT return (in the detailed descriptions) are given only for those entrepreneurs who are required to submit a VAT return to the German Tax Office.

    • Other third countries:
      Switzerland merely serves as an example of one of many possible third countries. The detailed descriptions also always point out that the legal situation in the respective third country has to be checked. The specific legal situation in Switzerland was not directly addressed in the chain transaction calculator and it therefore does not matter whether you want to evaluate a chain transaction with Switzerland or another third country. Both cases require a check the legal situation in the third country.


  Management Accountant

Ing. Gert Bluehberger
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