Worth noting

- Learn how to determine the place of supply for services involving installation or assembly of goods
- Find out the VAT implications and obligations for cross-border supplies with installation
- Get practical examples and tips on how to invoice and report these transactions correctly
- Avoid common pitfalls and risks of double taxation or non-compliance

Supply of goods with installation: what does it mean?

In order to have a clear view on the European VAT compliance obligations of your company, you need to understand how VAT regulations treat differents kind of transactions. The EU VAT system defines two type of transactions: supplies of goods and of services.

We describe below the key aspects of supply of goods with installation.

The Expert's eye

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.Classification of a complex transaction as a supply of goods or a supply of services can have significant consequences, especially where to tax. 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.

Contact us

Bernard Ickowicz

+ 32 (0) 4 96 52 60 06