Chain supplies occur when more than two persons are involved in the supply of goods which are directly dispatched from the first supplier to the last customer. Chain supplies must be broken down into individual transactions between two parties. For each transaction the place of supply must be determined separately.
In cross-border transactions, only the moved transaction may be treated as an export to a non-EU country or as an intra-EU supply.
The allocation of the moved transaction and therefore the place of supply is determined by the following rules:
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•ÌýÌýÌýÌý If the first supplier dispatches or transports the goods, this
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Web page updated on 17 Mar 2025 16:01