Understanding VAT Reverse Charge on Supplies with Installation in Germany

• Reverse charge mechanism applies to work supplies by a non-established taxable person in Germany
• Distinction between work supplies and assembly deliveries
• Non-established supplier performing assembly delivery must register for VAT in Germany
• Lack of harmonization in determining the qualification of supply of goods with installation
• Ruling request may be necessary for juridical security
• Check for special arrangements in the country where goods are installed or assembled

Source: vatdesk.eu

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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