Triangulation
Triangulation refers to an arrangement where goods are sold twice consecutively so that all parties to the transaction are companies registered for VAT in the respective Member States. Furthermore, the goods are transported from one Member State (the first country of sale) to another (the second buyer country). Concerning triangular transactions, the deliveries are included in the statistics if the goods are physically delivered to Finland or exported from Finland (example 1). If this condition is not met, the delivery is not declared in the statistical declaration (example 2).