VAT Treatment of Complex Supplies of Goods: Understanding “Werkvertragliche Lieferung” and “Werklieferung”

• VAT treatment of “simple” supplies of goods can lead to complex issues
• Terms like contractual supply of goods, supply under a contract for work and labour, and supply and assembly of goods are used in the German speaking DACH region
• “Werkvertragliche Lieferung” in Swiss VAT has a broad understanding of a “supply of goods”
• The place of supply for VAT purposes is determined by the type of supply
• Example: Swabian tool manufacturer sending fitter to Switzerland for spare part replacement
• In Austria and Germany, the term “Werklieferung” is used for supply under a contract for work and labour

Source: primetax.ch

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.