{"id":8298,"date":"2024-09-30T14:41:15","date_gmt":"2024-09-30T13:41:15","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?page_id=8298"},"modified":"2026-09-04T15:04:21","modified_gmt":"2026-09-04T14:04:21","slug":"wannen-triangulation","status":"publish","type":"page","link":"https:\/\/meridianglobalservices.com\/de\/vat-triangulation\/","title":{"rendered":"Kettentransaktionen und Triangulation in SAP"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1516103035209 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12 vc_col-xs-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left solid-line sep-border-width-2     vc_custom_1759931331143\" ><h2 class=\"separator_on\" style=\"color: #ffffff;\">Ketten-Transaktionen und Dreiecksgesch\u00e4ftsregelung in SAP<\/h2><div class=\"kd-separator below_title\" ><div class=\"kd-separator-line\" style=\"border-color:#ffffff\"><\/div><\/div><h6 class=\"subtitle\" style=\"color: #ffffff;\">Die Mehrwertsteuer-Dreiecksgesch\u00e4fte geh\u00f6ren zu den komplexesten Sachverhalten im grenz\u00fcberschreitenden Warenverkehr innerhalb der EU<\/h6><\/header><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4 vc_col-lg-4 vc_col-md-12 vc_col-xs-12\"><div class=\"vc_column-inner vc_custom_1516103198991\"><div class=\"wpb_wrapper\"><div class=\"kd-photobox kd-animated fadeInUp\" data-animation-delay=\"200\"><div class=\"photobox-img\"><a href=\"https:\/\/share.hsforms.com\/13Ywwal8bSOiG309iYUtn_A10teu\" title=\"\" target=\"_blank\" rel=\"noopener\"><\/a><\/div><div class=\"phb-content text-left no-image\" style=\"background-color: #D1CCCC;\">\n                  <h4 >Bew\u00e4ltigung der Komplexit\u00e4t des EU Dreiecksgesch\u00e4fts aus der umsatzsteuerlichen SichtDie<\/h4>\n                  <p >Um einen detaillierten Einblick in komplexe EU-Dreiecksszenarien zu erhalten, laden Sie unseren Leitfaden herunter<\/p><div class=\"phb-btncontainer\">\n                        <a href=\"https:\/\/share.hsforms.com\/13Ywwal8bSOiG309iYUtn_A10teu\" title=\"\" class=\"tt_button\" target=\"_blank\" rel=\"noopener\">Herunterladen<\/a>\n                    <\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1727792773674 vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1726741478514\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-lg-offset-0 vc_col-lg-10 vc_col-md-offset-1 vc_col-md-10 vc_col-sm-offset-1\"><div class=\"vc_column-inner vc_custom_1522313763149\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left solid-line sep-border-width-2\" ><h2 class=\"separator_on\" >Was ist Dreiecksgesch\u00e4ftsregelung?<\/h2><div class=\"kd-separator below_title\" ><div class=\"kd-separator-line\" ><\/div><\/div><\/header><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1522314825805\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-lg-offset-0 vc_col-md-offset-1 vc_col-sm-offset-0\"><div class=\"vc_column-inner vc_custom_1522314875519\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h6>Viele multinationale Unternehmen, die in der gesamten EU t\u00e4tig sind, machen von der \"Dreiecksgesch\u00e4ftserleichterung\" Gebrauch. Dadurch entf\u00e4llt der Aufwand f\u00fcr die USSt-Registrierung in verschiedenen Mitgliedstaaten, in die Waren geliefert werden.<\/h6>\n<p>Nach den normalen EU-Mehrwertsteuervorschriften und ohne die Vereinfachung beim Dreiecksgesch\u00e4ft m\u00fcsste sich Partei B (der Zwischenlieferant) normalerweise in Mitgliedstaat C f\u00fcr USt-Zwecke registrieren lassen, um einen innergemeinschaftlichen Erwerb zu deklarieren. Anschlie\u00dfend w\u00fcrde er eine lokale Weiterlieferung von Waren an seinen Kunden, die Partei C, im Mitgliedstaat C vornehmen.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner vc_custom_1522313600017\"><div class=\"wpb_wrapper\">\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_center wpb_content_element vc_custom_1727792428223\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_800x500.png\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"triangulation_800x500\" srcset=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_800x500.png 800w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_800x500-300x188.png 300w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_800x500-768x480.png 768w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_800x500-400x250.png?crop=1 400w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" data-attachment-id=\"8370\" data-permalink=\"https:\/\/meridianglobalservices.com\/de\/vat-triangulation\/triangulation_800x500\/\" data-orig-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_800x500.png\" data-orig-size=\"800,500\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"triangulation_800x500\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_800x500.png\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div class=\"vc_row wpb_row vc_row-fluid vc_custom_1752681214376 vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"video-container play-button-center\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"500\" src=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/09\/tri5_700x500.jpg\" class=\"attachment-full\" alt=\"\" title=\"tri5_700x500\" srcset=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/09\/tri5_700x500.jpg 700w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/09\/tri5_700x500-300x214.jpg 300w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/09\/tri5_700x500-18x12.jpg 18w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" data-attachment-id=\"11839\" data-permalink=\"https:\/\/meridianglobalservices.com\/de\/vat-triangulation\/tri5_700x500\/\" data-orig-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/09\/tri5_700x500.jpg\" data-orig-size=\"700,500\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"tri5_700x500\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/09\/tri5_700x500.jpg\" \/><a data-toggle=\"modal\" data-target=\"#video-modal-kd-video-modal-6aa19f9a01541\" data-src=\"https:\/\/fast.wistia.net\/embed\/iframe\/kzc6omc4fv\" data-backdrop=\"true\"><span class=\"play-video\"><span class=\"fas fa-play\"><\/span><\/span><\/a><\/div><div class=\"modal fade video-modal\" id=\"video-modal-kd-video-modal-6aa19f9a01541\" role=\"dialog\">\n                            <div class=\"modal-content\">\n                            <div class=\"row\"><iframe width=\"1024\" height=\"576\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/div>\n                            <\/div>\n                        <\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner vc_custom_1522317653324\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left     vc_custom_1752680016153\" ><h2 class=\"separator_off\" >Sehen Sie sich das Video an: Kettentransaktionen und Triangulation<\/h2><h6 class=\"subtitle\" >Wir er\u00f6rtern eines der schwierigsten und komplexesten Themen, mit denen Unternehmen beim Handel in der EU konfrontiert sind<\/h6><\/header><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner vc_custom_1513767113098\"><div class=\"wpb_wrapper\"><div class=\"key-icon-box icon-default  cont-left\" style=\"background-color: transparent; \" ><h6 class=\"service-heading\" style=\"color: #C4203B;\">Was ist die EU-Mehrwertsteuer-Dreiecksregelung?<\/h6><p >Sie haben drei Parteien, die in drei verschiedenen EU-Mitgliedstaaten ans\u00e4ssig sind, und die Waren werden direkt von Partei a in der Kette an Partei c in der Kette versandt.<\/p><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner vc_custom_1513767117242\"><div class=\"wpb_wrapper\"><div class=\"key-icon-box icon-default  cont-left\" style=\"background-color: transparent; \" ><h6 class=\"service-heading\" style=\"color: #C4203B;\">Wie man die Triangulation automatisiert<\/h6><p >Standard-SAP hat nicht die Flexibilit\u00e4t, um alle Szenarien f\u00fcr komplexe Kettentransaktionen zu verstehen. Die Steuertechnologie von Meridian automatisiert den Prozess.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1786440150602 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom vc_column-gap-0px\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1513616990957\"><div class=\"wpb_column vc_column_container vc_col-sm-10 vc_col-lg-offset-0 vc_col-lg-10 vc_col-md-offset-1 vc_col-md-10 vc_col-sm-offset-1\"><div class=\"vc_column-inner vc_custom_1522313763149\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left solid-line sep-border-width-2\" ><h2 class=\"separator_on\" >VAT Determination for Cross border transactions<\/h2><div class=\"kd-separator below_title\" ><div class=\"kd-separator-line\" ><\/div><\/div><h6 class=\"subtitle\" >Cross-border chain transactions are among the most complex challenges in indirect tax compliance.<\/h6><\/header><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2 vc_hidden-md vc_hidden-sm vc_hidden-xs\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1513613877158\"><div class=\"wpb_column vc_column_container vc_col-lg-offset-0 vc_col-lg-6 vc_col-md-offset-1 vc_col-md-4 vc_col-xs-12\"><div class=\"vc_column-inner vc_custom_1786440020143\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Why Native SAP Struggles with Chain Transactions<\/li>\n<li>Transport Assignment Ambiguity<\/li>\n<li>Customization Nightmares<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-6 vc_col-xs-12\"><div class=\"vc_column-inner vc_custom_1522313619560\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>How Meridian VAT Determination Solves the issues<\/li>\n<li>Dynamic Evaluation<\/li>\n<li>Built Directly Inside SAP<\/li>\n<li>Centralized Control<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1522314825805\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-lg-offset-0 vc_col-md-offset-1 vc_col-sm-offset-0\"><div class=\"vc_column-inner vc_custom_1522314875519\"><div class=\"wpb_wrapper\"><a href=\"https:\/\/meridianglobalservices.com\/de\/vat-determination-for-cross-border-transactions\/\" target=\"_self\" title=\"\" class=\"tt_button    pull-left\"><span class=\"prim_text\">Mehr lesen<\/span><span class=\"iconita\"><\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner vc_custom_1522313600017\"><div class=\"wpb_wrapper\">\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_center wpb_content_element vc_custom_1786440589588\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1.jpg\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"VAT Determination for Cross border transactions2_800x500 (1)\" srcset=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1.jpg 800w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1-300x188.jpg 300w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1-768x480.jpg 768w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1-18x12.jpg 18w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1-400x250.jpg?crop=1 400w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" data-attachment-id=\"14385\" data-permalink=\"https:\/\/meridianglobalservices.com\/de\/arco-compliance\/vat-determination-for-cross-border-transactions2_800x500-1\/\" data-orig-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1.jpg\" data-orig-size=\"800,500\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"VAT Determination for Cross border transactions2_800x500 (1)\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/08\/VAT-Determination-for-Cross-border-transactions2_800x500-1.jpg\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div class=\"vc_row wpb_row vc_row-fluid vc_custom_1786440685733 vc_row-has-padding-top vc_row-has-padding-bottom vc_column-gap-0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-center\" ><h2 class=\"separator_off\" >Grundregeln f\u00fcr die Vereinfachung der Triangulation<\/h2><h6 class=\"subtitle\" >Die folgenden Bedingungen m\u00fcssen erf\u00fcllt sein, damit die Vereinfachung der Triangulation angewendet werden kann:<\/h6><\/header><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Es gibt drei verschiedene Parteien (d. h. getrennte Steuerpflichtige), die in drei verschiedenen EU-Mitgliedstaaten mehrwertsteuerlich registriert sind<\/li>\n<li>Die Waren werden direkt von Mitgliedstaat A nach Mitgliedstaat C bef\u00f6rdert<\/li>\n<li>Der Rechnungsfluss beinhaltet, dass Partei A die Waren an Partei B (den Zwischenlieferanten) verkauft<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Der Zwischenlieferant stellt seinerseits seinem Kunden, der Partei C (im Mitgliedstaat C), eine Rechnung<\/li>\n<li>Vertragspartei B muss von Vertragspartei C eine g\u00fcltige Umsatzsteuer-Identifikationsnummer des Bestimmungsmitgliedstaates erhalten und diese in ihrer Rechnung angeben; und<\/li>\n<li>Vertragspartei B muss auf ihrer Rechnung an Vertragspartei C \u201cArtikel 141 Vereinfachung\u201d angeben.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><a  href=\"\/de\/kontakt-zu-meridian\/\"  target=\"_self\"  title=\"\" class=\"tt_button    button-center\" ><span class=\"prim_text\">Mehr erfahren<\/span><span class=\"iconita\"><\/span><\/a><\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1515593633102 vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1513616990957\"><div class=\"wpb_column vc_column_container vc_col-sm-10 vc_col-lg-offset-0 vc_col-lg-10 vc_col-md-offset-1 vc_col-md-10 vc_col-sm-offset-1\"><div class=\"vc_column-inner vc_custom_1522313763149\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left solid-line sep-border-width-2\" ><h2 class=\"separator_on\" style=\"color: #C4203B;\">Ein komplexeres Triangulationsszenario<\/h2><div class=\"kd-separator below_title\" ><div class=\"kd-separator-line\" ><\/div><\/div><h6 class=\"subtitle\" >H\u00e4ufig wird die Frage gestellt, ob die Vereinfachung durch Triangulation unter den folgenden Umst\u00e4nden noch m\u00f6glich ist oder nicht:<\/h6><\/header>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>where Party &#8220;B&#8221; is VAT registered in the destination Member State, or<\/li>\n<li>where Party &#8220;B\u201d is VAT registered in the Member State of dispatch, or<\/li>\n<li>wenn Partei \"C\" (der Endkunde) die Waren bei Partei \"A\" abholt oder den Transport ins Bestimmungsland selbst organisiert<\/li>\n<\/ul>\n<p>Wie so oft bei den EU-Mehrwertsteuervorschriften sind die Antworten auf die obigen Fragen nicht einfach; dennoch k\u00f6nnen die rechtlichen und praktischen Auswirkungen erheblich sein. Mit den Meridian Arco- und VAT-Add-on-L\u00f6sungen kann das Triangulationsszenario automatisch im SAP-System ermittelt werden.<\/p>\n<h6><a href=\"https:\/\/share.hsforms.com\/13Ywwal8bSOiG309iYUtn_A10teu\" target=\"_blank\" rel=\"noopener\">F\u00fcr einen detaillierten Einblick in komplexe EU-Dreiecksszenarien, <strong>Laden Sie unseren Leitfaden herunter: Die Komplexit\u00e4t der EU-Mehrwertsteuer-Dreieckskonstruktion beherrschen<\/strong><\/a><\/h6>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2 vc_hidden-md vc_hidden-sm vc_hidden-xs\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner vc_custom_1522313600017\"><div class=\"wpb_wrapper\">\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_center wpb_content_element vc_custom_1728053866178\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_brochure_800x500.png\" class=\"vc_single_image-img attachment-full\" alt=\"Meridian-Leitfaden zur EU-Mehrwertsteuer-Dreieckskontrolle\" title=\"triangulation_brosch\u00fcre_800x500\" srcset=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_brochure_800x500.png 800w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_brochure_800x500-300x188.png 300w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_brochure_800x500-768x480.png 768w, https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_brochure_800x500-400x250.png?crop=1 400w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" data-attachment-id=\"8392\" data-permalink=\"https:\/\/meridianglobalservices.com\/de\/vat-triangulation\/triangulation_brochure_800x500\/\" data-orig-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_brochure_800x500.png\" data-orig-size=\"800,500\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"triangulation_brochure_800x500\" data-image-description=\"&lt;p&gt;Meridian guide to EU VAT triangulation&lt;\/p&gt;\" data-image-caption=\"&lt;p&gt;Meridian guide to EU VAT triangulation&lt;\/p&gt;\" data-large-file=\"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/10\/triangulation_brochure_800x500.png\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<a href=\"https:\/\/share.hsforms.com\/13Ywwal8bSOiG309iYUtn_A10teu\" target=\"_self\" title=\"\" class=\"tt_button    button-center\" rel=\"noopener\"><span class=\"prim_text\">Den Leitfaden herunterladen<\/span><span class=\"iconita\"><\/span><\/a><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1728314777617 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner vc_custom_1522312130885\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 20px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><p style=\"font-size: 42px;color: #ffffff;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading vc_custom_1728311559428\" >ERP-\u00dcberlegungen<\/p><p style=\"font-size: 16px;color: #ffffff;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading vc_custom_1788530652441\" >It is best practice to ensure that the system automatically determines the VAT treatment of sales transactions that potentially fall within the triangulation simplification. After all, it is very unlikely that sales order staff will have the requisite depth of knowledge to understand the nuances of the EU VAT rules in this area. It is far better, to have the system automatically detect when triangulation can no longer apply and where it is necessary to report a domestic transaction (either in the Member State of dispatch or destination).<\/p><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4 vc_col-lg-4 vc_col-md-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h4 style=\"color: #ffffff;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\" >Sprechen Sie mit unseren Experten f\u00fcr Steuertechnologie<\/h4>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t\t\t\t\t<script>\n\t\t\t\t\t\t\twindow.hsFormsOnReady = window.hsFormsOnReady || [];\n\t\t\t\t\t\t\twindow.hsFormsOnReady.push(()=>{\n\t\t\t\t\t\t\t\thbspt.forms.create({\n\t\t\t\t\t\t\t\t\tportalId: 1717734,\n\t\t\t\t\t\t\t\t\tformId: \"075aa947-24a8-4c23-9501-ab5ca2e22bfc\",\n\t\t\t\t\t\t\t\t\ttarget: \"#hbspt-form-1788977050000-9850752950\",\n\t\t\t\t\t\t\t\t\tregion: \"na1\",\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t})});\n\t\t\t\t\t\t<\/script>\n\t\t\t\t\t\t<div class=\"hbspt-form\" id=\"hbspt-form-1788977050000-9850752950\"><\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Chain Transactions and Triangulation in SAPVAT Triangulation is one of the most complex scenarios facing cross border movement of goods in the EU Navigating the Complexities of [...]","protected":false},"author":239137920,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_wpcom_ai_launchpad_about_page":false,"_wpcom_ai_launchpad_gallery_page":false,"_wpcom_ai_launchpad_contact_page":false,"_wpcom_ai_launchpad_events_page":false,"_wpcom_ai_launchpad_video_page":false,"_wpcom_ai_launchpad_portfolio_piece":false,"footnotes":""},"class_list":["post-8298","page","type-page","status-publish","hentry"],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/PfNysa-29Q","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages\/8298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137920"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=8298"}],"version-history":[{"count":100,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages\/8298\/revisions"}],"predecessor-version":[{"id":14527,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages\/8298\/revisions\/14527"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=8298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}