{"id":7112,"date":"2021-04-12T16:39:00","date_gmt":"2021-04-12T15:39:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=7112"},"modified":"2024-12-05T11:53:26","modified_gmt":"2024-12-05T11:53:26","slug":"navigating-the-complexities-of-eu-vat-triangulation","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/navigating-the-complexities-of-eu-vat-triangulation\/","title":{"rendered":"Naviguer dans les m\u00e9andres de la triangulation de la TVA dans l'UE"},"content":{"rendered":"<h3 class=\"wp-block-heading\" id=\"h-what-is-triangulation\">What is triangulation?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Many multi-national companies operating across the EU make use of the \u201ctriangulation simplification\u201d. This removes the burden to VAT register in different Member States into which goods are delivered.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-more-complex-triangulation-scenario\">Un sc\u00e9nario de triangulation plus complexe<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A question that is often asked is whether or not the triangulation simplification is still available in the following circumstances:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>where Party \u2018B\u2019 is VAT registered in the destination Member State, or<\/li>\n\n\n\n<li>where Party \u2018B\u201d is VAT registered in the Member State of dispatch, or<\/li>\n\n\n\n<li>where Party \u201cC\u201d (the end-customer) picks up the goods from Party \u2018A\u2019, or arranges his own transport to the destination country<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Comme c'est souvent le cas avec les r\u00e8gles de l'UE en mati\u00e8re de TVA, les r\u00e9ponses aux questions ci-dessus ne sont pas simples, mais l'impact juridique et pratique peut \u00eatre important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour un aper\u00e7u d\u00e9taill\u00e9 des sc\u00e9narios complexes de triangulation de l'UE, et pour t\u00e9l\u00e9charger notre Guide : <a href=\"\/fr\/vat-triangulation\/\">Naviguer dans les m\u00e9andres de la triangulation de la TVA dans l'UE<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>What is triangulation? Many multi-national companies operating across the EU make use of the \u201ctriangulation simplification\u201d. This removes the burden to VAT register in different Member States [&hellip;]<\/p>\n","protected":false},"author":239137920,"featured_media":7115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[1445],"tags":[],"class_list":["post-7112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solutions"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2021\/04\/blog-triangle_1140x300_1.png","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1QI","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/7112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137920"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=7112"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/7112\/revisions"}],"predecessor-version":[{"id":9553,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/7112\/revisions\/9553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/7115"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=7112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=7112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=7112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}