- Delivery with assembly is a combination of two services: delivery of goods with installation at their destination.
- It can be difficult to determine in business practice whether a transaction is a “delivery with assembly”, a simple delivery of goods, or a construction/installation service.
- Proper classification of the transaction can affect how VAT is taxed and invoiced.
- The leading element in a delivery with assembly is the delivery of goods with the value of installation included.
- The installation should be done by individuals with specialized knowledge and skills.
- It may be recommended to seek a Binding Rate Information in cases where the classification of a transaction is unclear.
- The place of taxation for a delivery with assembly is where the installation of the goods takes place.
- If a foreign entity carries out a delivery with assembly and only moves its own goods from another EU country to Poland, they are exempt from non-transactional VAT.
- If the sale is made to a company based in Poland, the delivery with assembly can potentially be settled using the reverse charge mechanism without the need for the seller to register for VAT in Poland.
- The decision to settle a delivery with assembly under the reverse charge mechanism should be preceded by a thorough analysis of all transaction elements.
- Multiple invoices are usually issued for deliveries with assembly, and the method of settlement for each invoice can be a challenge.
Source: crido.pl
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.
