Supply and install of goods for European VAT
Where goods provided as a supply, they may also require assembly or installation. If this is being done in a foreign EU member state, then there may be an obligation to register as a non-resident tax payer.
The supply and installation of goods (e.g. computer hardware, electrical systems etc.) is treated as a supply within the country where the assembly takes place. This generally triggers an obligation to register for VAT under the EU VAT Directive.
EU Countries vary on VAT registration exemptions
Many EU member states now offer the reverse charge exemption for the assembly services. Some examples of countries include:Click for free Supply and install of goods for European VAT info