- VAT treatment of “simple” supplies of goods can lead to complex issues
- Terms like contractual supply of goods, supply under a contract for work and labour, and supply and assembly of goods are used in the German speaking DACH region
- “Werkvertragliche Lieferung” in Swiss VAT has a broad understanding of a “supply of goods”
- The place of supply for VAT purposes is determined by the type of supply
- Example: Swabian tool manufacturer sending fitter to Switzerland for spare part replacement
- In Austria and Germany, the term “Werklieferung” is used for supply under a contract for work and labour
Source: primetax.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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