- 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.
