{"id":33413,"date":"2025-09-16T14:13:38","date_gmt":"2025-09-16T11:13:38","guid":{"rendered":"https:\/\/support.simplbooks.ee\/?post_type=ht_kb&#038;p=33413"},"modified":"2025-09-17T14:54:05","modified_gmt":"2025-09-17T11:54:05","slug":"recording-of-triangular-transactions","status":"publish","type":"ht_kb","link":"https:\/\/support.simplbooks.ee\/en\/kasutusjuhendid\/recording-of-triangular-transactions\/","title":{"rendered":"Recording of triangular transactions"},"content":{"rendered":"<p><strong>Principles for declaring triangular transactions<\/strong><\/p>\n<p>Source: Estonian Tax and Customs Board, Taxes and payment \u2192 Value added tax \u2192 <a href=\"https:\/\/www.emta.ee\/en\/business-client\/taxes-and-payment\/value-added-tax\/taxation-goods\/principles-declaration-triangular-transactions\" target=\"_blank\" rel=\"noopener\">Taxation of goods<\/a><\/p>\n<p>All parties involved in the transaction must be VAT-registered in different Member States.<\/p>\n<p><strong>The first seller A declares as follows:<\/strong><\/p>\n<ul>\n<li>the sale to B must be declared as intra-Community supply of goods in a VAT statement,<\/li>\n<li>the value of the sale must be declared in the report on intra-Community supply as regular supply (not triangular).<\/li>\n<\/ul>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Issuing and declaring the sales invoice from seller A to buyer\/seller B<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>The sales invoice<\/strong> is a regular intra-Community supply of goods, with the VAT type set to 0% EU sale of goods.<\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-34649\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng.png\" alt=\"\" width=\"1135\" height=\"482\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng.png 1135w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng-300x127.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng-1024x435.png 1024w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng-768x326.png 768w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng-50x21.png 50w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng-920x391.png 920w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng-600x255.png 600w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/09\/01_kolmnurk_tehingute_kajastamine_eng-320x136.png 320w\" sizes=\"auto, (max-width: 1135px) 100vw, 1135px\" \/><\/a><\/p>\n<p>The sale is reported on lines 3, 3.1, and 3.1.1 of the VAT return, and additionally in the VD report as a sale of goods (column 3).<\/p>\n<\/div><\/div>\n<p><strong>The second seller B declares as follows:<\/strong><\/p>\n<ul>\n<li>B declares the goods sold to C in the intra-Community supply report, in the \u201cTriangular transaction\u201d field;<\/li>\n<li>if B has other intra-Community sales of goods to C, these are declared separately in the intra-Community sales report, apart from the triangular transaction sales.<\/li>\n<\/ul>\n<p>However, B does not declare the goods purchased from A as an intra-Community acquisition, nor the sale to C as an intra-Community supply of goods in the VAT return.<\/p>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Entering the purchase invoice received from seller A by buyer\/seller B, issuing the sales invoice to buyer C, and declaring the related data<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Entering the purchase invoice received from seller A into the accounting records of buyer\/reseller B.<\/strong> The purchased goods are recorded as expenses and are not reported in the VAT return under the reverse charge rule. Therefore, we recommend using cost account 5030 Goods purchased for sale and setting the VAT type to &#8220;Tax free sales.&#8221;<\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33425\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng.png\" alt=\"\" width=\"1408\" height=\"380\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng.png 1408w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng-300x81.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng-1024x276.png 1024w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng-768x207.png 768w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng-50x13.png 50w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng-920x248.png 920w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng-600x162.png 600w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/02_kolmnurktehingute-kajastamine-eng-320x86.png 320w\" sizes=\"auto, (max-width: 1408px) 100vw, 1408px\" \/><\/a><\/p>\n<p><strong>Issuing the sales invoice by buyer\/reseller B to buyer C<\/strong>. The sale should be reported only in the VD report under the &#8220;Triangular transactions&#8221; column (column 4). The invoice should use the VAT type &#8220;0% Triangular transactions&#8221;.<\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33428\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng.png\" alt=\"\" width=\"1265\" height=\"385\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng.png 1265w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng-300x91.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng-1024x312.png 1024w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng-768x234.png 768w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng-50x15.png 50w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng-920x280.png 920w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng-600x183.png 600w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/03_kolmnurktehingute-kajastamine-eng-320x97.png 320w\" sizes=\"auto, (max-width: 1265px) 100vw, 1265px\" \/><\/a><\/p>\n<\/div><\/div>\n<p><strong>The second buyer C declares as follows:<\/strong><\/p>\n<ul>\n<li>the purchase from B is reported in the VAT return in field 1 or 2, depending on the applicable tax rate;<\/li>\n<li>VAT on the acquisition must be calculated in line 4 of the VAT return, and<\/li>\n<li>if goods for which the right to deduct input VAT has been acquired, the amount of VAT calculated must also be shown as deductible input VAT in line 5 of the VAT return, and<\/li>\n<li>in addition, the acquisition must be reported in the informational line 7 of the VAT return.<\/li>\n<\/ul>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Entering the purchase invoice received from buyer\/seller B into the accounting records and declaring the relevant data.<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>The goods recipient (the second buyer) records the purchase invoice as an intra-Community acquisition of goods, which is reported in lines 1 and 7 of the VAT return under the reverse charge mechanism<br \/>\nIt is recommended to use financial account 5065 &#8220;Goods purchased from the EU (triangular transactions)&#8221; and assign it to line 7 in the VAT report settings, with the VAT type set to 0% EU purchased goods.<\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33431\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng.png\" alt=\"\" width=\"1157\" height=\"365\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng.png 1157w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng-300x95.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng-1024x323.png 1024w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng-768x242.png 768w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng-50x16.png 50w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng-920x290.png 920w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng-600x189.png 600w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2025\/07\/04_kolmnurktehingute-kajastamine-eng-320x101.png 320w\" sizes=\"auto, (max-width: 1157px) 100vw, 1157px\" \/><\/a><\/p>\n<\/div><\/div>\n<\/div>\n<p><em>If you have any additional questions, please write to us at\u00a0<a href=\"mailto:support@simplbooks.ee\">support@simplbooks.ee<\/a><\/em><\/p>\n","protected":false},"author":426,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht_kb_category":[173],"ht_kb_tag":[881,880,879],"class_list":["post-33413","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-operations","ht_kb_tag-intra-community","ht_kb_tag-intra-community-sales","ht_kb_tag-triangular-transactions"],"_links":{"self":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/33413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/users\/426"}],"replies":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/comments?post=33413"}],"version-history":[{"count":24,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/33413\/revisions"}],"predecessor-version":[{"id":34653,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/33413\/revisions\/34653"}],"wp:attachment":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/media?parent=33413"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_category?post=33413"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_tag?post=33413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}