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The supply of tooling for the production of goods that are the subject of Intra-EU Supply of Goods constitutes a separate service

The case concerned a taxpayer conducting business in the field of machining cast iron, steel or steel castings on machines. For one of the customers from another EU country, the production of these products was to be carried out using specially made tooling. In the application for a tax interpretation, the taxpayer explained that the tooling will not be moved (shipped) to the customer, but will remain at the place of his business in Poland.

Source Deloitte

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