VATupdate
vat

Share this post on

Reverse charge on supplies with installation – Be careful !

In Germany, the VAT reverse charge mechanism applies to work supplies by a non-established taxable person to another taxable person, even if that operation actually qualifies as a supply of goods from a German VAT perspective. There is however a distinction to be made between such work supplies (“Werklieferungen”) and assembly deliveries (“Montagelieferungen”), although both operations include an installation and are therefore deemed to take place in Germany from a VAT perspective.

On 1 October 2020, the German Authorities issued clarifications in that respect, implying clearer definitions of these concepts.

Source: vatdesk.eu

Sponsors:

VAT news
VAT news

Advertisements:

  • VATupdate.com
  • AXWAY - VATupdate Banner