After the abolition of the internal frontiers in the European Union, cross-border transactions in goods within the European Union between registered businesses continued to be treated as if the goods were exported from the Member State of origin and imported into the Member State of destination. The new VAT regime, which is based on a number of unwritten principles, produces awkward results for intermediate suppliers in triangular intra-Community transactions. In this article, the author examines various aspects of the measures that are aimed to simplify that category of transactions.