- Goods supplied with assembly or installation in another EU country are generally treated as a domestic supply in the country where installation occurs, which can trigger VAT registration.
- In practice, many EU countries apply reverse charge rules or specific exemptions, so foreign suppliers often do not need to register for VAT.
- Belgium, France, and Germany: reverse charge applies.
- Spain: VAT registration is required if installation costs exceed 15% of the contract value.
Source: avalara.com
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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