EU Triangulation post Brexit

Following Brexit, UK intermediaries will no longer be able to benefit from triangulation simplification when arranging supplies between two different member states. Henceforth, the UK intermediary will need a VAT registration in the member state supplying the goods e.g. goods supplied France – UK – Germany.


German VAT number provided and UK ignored for VAT purposes.

Post Brexit

The UK intermediary will need a French VAT registration. French output VAT will be charged. The UK company will make a zero rated onwards supply.



4 Eyes Ltd is the UK and Republic of Ireland member of a major European VAT network. We will be able to assist you with your registration requirements in any EU member state.