Germany has implemented an optional reverse charge mechanism for supplies made by non-established businesses, which applies to domestic supplies of services and supplies of goods with installation. The reverse charge applies to all supplies of services except for certain exceptions, and to all supplies of goods with installation, with a narrow definition of what constitutes such goods. The reverse charge mechanism also applies to all B2B services subject to the B2B rule, with exceptions for certain services. Germany has also introduced positive use and enjoyment rules for certain services, which deviates the place of supply rules according to the country where the service is effectively consumed. Domestic reverse charge may also apply on certain goods, such as gas and electricity, scrap metal and base metals, and goods and services connected with immoveable property.
Source Marosa
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