Stress with Triangular Transactions
 

FAQ - Button "as supplier"

  • What are the buttons "E2 as supplier" and "E3 as supplier" for?
    If an intermediary operator (E2 or E3) arranges the transport, there is a similar legal situation until 31.12.2019 (§ 3 para. 6 sentence 6) an option. This option can be exercised by the intermediary operator using the VAT identification number of the country of departure.
    Switching over to this option in the chain transaction calculator is done by additionally selecting the supplier button. By clicking the button several times, you can toggle between the two options.
    If "E2 as supplier" is selected, the dispatch/transport is assigned to the 2nd supply (instead of the 1st supply) and if "E3 as supplier" is selected, the dispatch/transport is assigned to the 3rd supply (instead of the 2nd supply).

  • Which entrepreneur is the intermediary operator?
    According to Art. 36a para. 3 VAT Directive ist der Begriff "Zwischenhändler" wie folgt definiert:
    For the purposes of this Article, ‘intermediary operator’ means a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either himself or through a third party acting on his behalf.
    I. e. in the case of a three-tiered chain transaction, it can be E2 and in the case of a four-tiered chain transaction, it can also be E3. However, this is only on the condition that this entrepreneur also arranges the transport.

  • Why is the supplier button not visible for all chain transactions?
    The selection button "as supplier" is only visible for those chain transaction examples where this option can be exercised. These are essentially intra-Community chain transactions and chain transactions involving exports to a third country where an intermediary operator arranges the transport.

    Thus, there is no choice with chain transactions involving imports from a third country and local chain transactions (for example from DE to DE) as well as generally for chain transactions in which the first supplier (E1) or the last purchaser (E3 or E4) arrange for transport.

    Since one of the standard conditions of the chain transaction calculator is that the entrepreneurs act always with the Vat identification number of their own country (unless otherwise stated), there are examples of chain transactions where the right to choose is already exercised:
    • If E2 arranges the transport, the right to choose is already exercised if the entrepreneur E2 has the same nationality as E1 (e.g. AT-AT-DE-HU)
    • If E3 arranges the transport, the right to choose is already exercised if the entrepreneur E3 has the same nationality as E1 (e.g. AT-DE-AT-HU)
    • In the case of chain transactions with import facts, because in the chain transaction calculator the transporting entrepreneur (intermediary operator) normally makes the declaration for free circulation and thus the condition of § 3 par. 6a sentence 7 is fulfilled.
    In these cases, the supplier button is therefore also not visible. In the first two points, however, registered visitors will find an alternative example at the end of the chain transaction evaluation, in which no use is made of the right to choose.

  • Note for users of the free access:
    Both the evaluations of the chain transactions in which E2 or E3 act as suppliers and the alternative examples in which the right to choose is not exercised are reserved for registered visitors. For access to these examples, please register. A single user license is available from € 80,- / year.

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  Management Accountant

Ing. Gert Bluehberger
Arbeiterstrandbadstrasse 21
1210 Vienna
Austria

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