The most popular trading scenario with EU registered companies is the VAT triangulation system. Triangulation rules are specifically designed to make cross-border trade easier, so EU businesses don't have to register for a VAT number in every EU member state they ship goods to. Although triangulation is easy to understand, this trading model seems to be a significant source of misunderstanding for many business owners.
The first rule to keep in mind is that the model must include three companies registered in three different EU member states, each with their own VAT number. A company sells goods to another company, which then resells the same goods to the third company. However, the goods are transported directly from the first company to the last (third) company.