A triangular operation is an operation in which: There is the simultaneous presence of three different economic operators, located in different EU or non-EU states; The assets are the subject of two separate transfer contracts;  To carry out the two different transfers, a single movement is carried out: the asset being sold is delivered [...]

  Starting from 01.01.2021, companies with registered office in Great Britain found themselves, from one day to the next, being considered for tax purposes as non-EU entities rather than EU entities. From a practical point of view this essentially means 2 things: moving goods (goods or capital goods) or personnel from Great Britain to Italy [...]