Triangulation
Acquisitions by intermediate suppliers
Generally
Legislation/Regulatory –
VATA94 s. 14
Installation or assembly of goods
Legislation/Regulatory –
VATA94 s. 14(2)
Invoices
Notification of intended supplies
Legislation/Regulatory –
SI 1995/2518 reg. 11
Person belongs in another member state, meaning
Legislation/Regulatory –
VATA94 s. 14(5)
Tax point
Legislation/Regulatory –
VATA94 s. 14(4)
Invoices: simplification
Commentary –
Indirect Tax Reporter ¶55-800
Overseas suppliers accounting through their customers, transitional provisions
Legislation/Regulatory –
VATA94 Sch. 13, para. 6
Successive supplies of same goods, single intra-Community dispatch or transport