Chain Transaction and Triangulation Use Cases

For background information about the following use cases, see:

Use Case 1
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 1	Ship From: UK Ship To: IT MM Country: DE	Seller: UK Middleman: DE, GB Buyer: IT
POTT	I	Ship From: UK Ship To: IT MM Country: DE	Seller: UK Middleman: DE, GB Buyer: IT
Establishment
Middleman		Not in IT
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
Italy: Not Registered in ST		Italy: Ignore UK: Ignore
Expected Result
Tax		TR - No Liability. Triangulation Simplification (O).
Location		DE (Middleman country)

Use Case 2
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 1	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, GB Buyer: FR
POTT	I	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, GB Buyer: FR
Establishment
Middleman		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either UK: Ignore
Expected Result
Tax		Error -Middleman must register in Ship To to collect VAT.
Location		FR (Ship To country)

Use Case 3
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 1	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, FR Buyer: FR
POTT	I	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, FR Buyer: FR
Establishment
Middleman		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either UK: Ignore
Expected Result
Tax		S - Domestic Output VAT in the Ship To (O).
Location		FR (Ship To country)

Use Case 3A
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 2	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, FR Buyer: FR
POTT	I	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, FR Buyer: FR
Establishment
Middleman		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either UK: Ignore
Expected Result
Tax		AC - Intra-Community Acquisition (O). AC - Recovery of Intra-Community Acquisition (I)
Location		FR (Ship To country)

Use Case 4
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 1	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, FR Buyer: FR
POTT	O	Ship From: UK Ship To: FR MM Country: DE	Seller: UK Middleman: DE, FR Buyer: FR
Establishment
Middleman		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either UK: Ignore
Expected Result
Tax		S - Domestic Output VAT in the Ship To (O).
Location		FR (Ship To country)

Use Case 5
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 1	Ship From: AT Ship To: FR MM Country: DE	Seller: AT Middleman: DE, AT Buyer: FR
POTT	O	Ship From: AT Ship To: FR MM Country: DE	Seller: AT Middleman: DE, AT Buyer: FR
Establishment
Middleman		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either Austria: Either
Expected Result
Tax		ZC - Intra-Community Dispatch from Ship From location (O).
Location		AT (Ship From country)

Use Case 5A
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 2	Ship From: AT Ship To: FR MM Country: DE	Seller: UK Middleman: DE, AT Buyer: FR
POTT	O	Ship From: AT Ship To: FR MM Country: DE	Seller: UK Middleman: DE, AT Buyer: FR
Establishment
Middleman		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either Austria: Either
Expected Result
Tax		S - Input VAT in the Ship From location (I).
Location		AT (Ship From country)

Use Case 6
Role	Seller	Locations	Registrations
Transaction Type	Chain Transaction 1	Ship From: UK Ship To: IT SellerPrimary: DE	Seller: DE, UK Buyer: IT
POTT	I	Ship From: UK Ship To: IT SellerPrimary: DE	Seller: DE, UK Buyer: IT
Establishment
Seller		Not in IT
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
Italy: Not Registered in ST		Italy: Ignore UK: Ignore
Expected Result
Tax		TR - No Liability. Triangulation Simplification (O).
Location		DE (Seller Primary country)

Use Case 7
Role	Buyer	Locations	Registrations
Transaction Type	Chain Transaction 2	Ship From: UK Ship To: FR BuyerPrimary: DE	Seller: UK Buyer: DE, FR
POTT	I	Ship From: UK Ship To: FR BuyerPrimary: DE	Seller: UK Buyer: DE, FR
Establishment
Buyer		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either UK: Ignore
Expected Result
Tax		AC - Intra-Community Acquisition (O) AC - Recovery of Intra-Community Acquisition (I)
Location		FR (Ship To country)

Use Case 8
Role	Seller	Locations	Registrations
Transaction Type	Chain Transaction 2	Ship From: AT Ship To: FR BuyerPrimary: DE	Seller: AT Buyer: DE, FR
POTT	I	Ship From: AT Ship To: FR BuyerPrimary: DE	Seller: AT Buyer: DE, FR
Establishment
Buyer		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either Austria: Either
Expected Result
Tax		ZC - Intra-Community dispatch in the Ship From location (O)
Location		AT (Ship To country)

Use Case 9
Role	Middleman	Locations	Registrations
Transaction Type	Chain Transaction 2	Ship From: AT Ship To: FR BuyerPrimary: DE	Seller: AT Buyer: DE, FR
POTT	O	Ship From: AT Ship To: FR BuyerPrimary: DE	Seller: AT Buyer: DE, FR
Establishment
Buyer		Not in FR
Authority Options Configuration
Triangulation Simplification		Chain Transaction Transport
France: Not Registered in ST and SF		France: Either Austria: Either
Expected Result
Tax		S - Domestic Output VAT in the Ship From location (O).
Location		AT (Ship To country)