With the United Kingdom’s exit from the European Union, the problem arises of identifying VAT and customs formalities for the supply of goods with installation / assembly in the United Kingdom. To this end, it still appears necessary to distinguish according to the place where the asset is manufactured, being able to invoice the sale under the non-taxable regime only in the event that the asset is built in Italy to be sent, disassembled, to the English customer. From the English perspective, the transaction implies the obligation of the transferor to open a local VAT position, except for the application of the simplified procedure, based on the reverse charge, but for a single transaction.
Source: ipsoa.it
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