Introduction

The triangular purchase process generally includes buying from one supplier (receiving an invoice note) and in another branch or business partner receiving the purchased products (receiving a delivery note).

The triangular purchase includes these variations as a part of Brazilian localization:

Intercompany Triangular Purchase: Receive two invoices (invoice shipment and invoice note) one at each factory. Factory that received the invoice note allows you to issue a symbolic invoice. After this process, third-party control of type Intercompany Benefit through transfers is provided.
Triangular Purchase NPT (Third-party Owned): This represents a triangulation participant who receives a shipment invoice and a symbolic invoice and issues a shipment return invoice from a third party.
Triangular Purchase TNP (Third-party not Owned): This represents a triangulation participant who receives an invoice note, issues a symbolic shipment invoice and receives a shipment return invoice from a third party.
Devolution: In this case, the company that received shipment invoice must return the material to the company that owns the material, because only the company that owns the material is authorized to issue the return invoice to supplier.