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Checking the rules in each country

Companies supplying goods with installation in the European Union must therefore pay attention to the following issues:
  • Determine the exact qualification of the transaction. There is a lack of harmonization to determine whether the supply of goods with installation is considered as a supply of goods or supply of services. Submitting a ruling request in order to obtain the official position of the local tax authorities is often required for juridical security purpose.
  • Check whether or not special arrangements have been implemented into the country where the goods are installed or assembled;
  • In case no special arrangements are applicable, proceed to the local VAT registration.