Supply of immovable goods requiring installation or assembly in the European Community
Are you supplying goods which require installation or assembly ?
• What is the applicable system for supply and install ?
Supply and Install is not considered as an exempt intra-community transaction but as a taxable service in the country where it takes place.
• What part of the transaction is taxable for the supply and installation of goods ?
The entire transaction is taxable : the supply of the goods and the installation. In fact, since the transfer of ownership takes place only when the goods are commissioned, it is up to the service provider to handle the movement of the goods into the country of installation.
For all further information about the supply and install within the European Union, please contact the ASD Group.