Practical example

Transactions carried out by the Spanish taxpayer ES000000000 in May 2021:

• Buy two lots of goods from Dutch businessman NL123456789100, one on 12 May for an amount of 3,455.25 euros and the other on 15 May for an amount of 2,841.91 euros.

• It delivers machines to the Portuguese businessman PT123456789, valued at 3,344,55 euros.

It acquires the Greek taxpayer EL999999999 for 10,533.01 euros, and the goods are made available in Portugal, don the Spanish taxpayer subsequently delivers the same goods to the PT123456789 taxpayer for the amount of 10,609.31 euros mentioned in the previous indent, all of this under a triangular operation:

• An expert assessment is carried out on a Portuguese entrepreneur PT123456789 for 5,000 euros.

  Transactions carried out by the Spanish taxpayer ES000000000 during September 2021.

• The 1 transaction of 3,455.25 euros made with Dutch businessman NL123456789100 is terminated, the products are returned and the amount is refunded.