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   VAT: Rules on supply and installation | HLB
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   VAT: Rules on supply and installation – HLB
  </title><meta content="Supply of goods with installation services is treated as a single VATable transaction. This generally triggers an obligation to register for VAT."name=description><meta content="vat; indirect tax; tax; europe; eu; ec; europe; european; euro; supply; installation; business; regulations; regulation ,europe,hlb tax news,indirect tax,tax,vat,article"name=keywords><link href=https://www.hlb.global/vat-rules-on-supply-and-installation/ rel=canonical><link href=//s.w.org rel=dns-prefetch><link href=https://cdn.shortpixel.ai rel=preconnect><link title="HLB » Feed"href=https://www.hlb.global/feed/ rel=alternate type=application/rss+xml><link title="HLB » Comments Feed"href=https://www.hlb.global/comments/feed/ rel=alternate type=application/rss+xml><link title="HLB » VAT: Rules on supply and installation Comments Feed"href=https://www.hlb.global/vat-rules-on-supply-and-installation/feed/ rel=alternate type=application/rss+xml><script data-cfasync=false>var mi_version         = '7.10.3';
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src=https://cdn.shortpixel.ai/client/q_glossy,ret_img/https://www.hlb.global/wp-content/uploads/sites/2/2018/09/1-58-e1538166157669.jpg></div></div></div></div></section><section class="page-section bg1 section-cs-text section-cs-video"><div class=container><div class=row><div class=col-md-10><div class=with-side-decoration--lg><p class=p1><span class=s1> Typically, the supply of goods with installation services is treated as a single transaction subject to VAT in the country where the goods are installed or assembled. This generally triggers an obligation to register for VAT under the EU VAT Directive. </span><p class=p1><span class=s1> However, most EU members now offer exemptions under the VAT reverse charge/tax shift rules, or provide some sort of threshold, so VAT registration in that country by a foreign supplier is rarely required. </span><p class=p1><span class=s1> <b> The issue </b> </span><p class=p1><span class=s1> If a business has a contract to supply installed goods for a customer – the key point here being that title passes on the goods after they have been installed – the place of supply for VAT purposes will be where the goods have been installed, in this case the VATA 1994 s7(3)(a) refers). This means that where the supply and installation takes place in the UK, businesses have to register for VAT in the UK and charge UK VAT on the supply. </span><p class=p1><span class=s1> Common examples include the supplier of a production line installing it in the customer’s factory, the supply of a bio digester installed on a farm and attached to a feeder unit, and the supply and installation of a luggage carousel at a local airport. </span><p class=p1><span class=s1> Under EC law there is a simplification for businesses established in other EC member states. Under this simplification the customer can account for the VAT on the supplier’s behalf by treating it as an acquisition in the UK. The customer would account for acquisition VAT in Box 2 of the VAT return and claim it back again in Box 4 of the same return. The net effect of this is nil (provided the business is a fully taxable business) so it has no adverse effect for the customer and the supplier does not need to register for VAT in the UK. </span><p class=p1><span class=s1> <b> What does the supplier need to do? </b> </span><p class=p1><span class=s1> An EU supplier doing a supply and install in the UK may use the simplified procedure provided – </span><ul class=ul1><li class=li1><span class=s1> their customer is registered for VAT in the UK; </span><li class=li1><span class=s1> they are registered for VAT in another EU member state; and </span><li class=li1><span class=s1> they are not required to be registered in the UK for any other reason. </span></ul><p class=p1><span class=s1> If the supplier opts for this procedure, then the customer must account for the VAT on the supplier’s behalf. If an EU supplier wishes to take advantage of the simplification and avoid registering for VAT in the UK they have to notify HMRC. </span><p class=p1><span class=s1> <b> The notification must include: </b> </span><ul class=ul1><li class=li1><span class=s1> the supplier’s name and address; </span><li class=li1><span class=s1> their VAT number; the date the installation or assembly began or will begin; and </span><li class=li1><span class=s1> the name, address and VAT number of the UK customer. </span></ul><p class=p1><span class=s1> The notification has to be sent no later than the issuing of the first invoice relating to the supply. HMRC previously took a lenient view of this requirement but now imposes it strictly. If the notification is late then HMRC will make the EU business register and pay VAT in the UK. </span><p class=p1><span class=s1> It is quite common for an EU business to engage a UK sub-contractor to install a product on their behalf. If this involves the item becoming permanently installed in the UK, the EU supplier will be charged UK VAT. If the simplification process is used, then any additional VAT costs incurred in carrying out the supply (e.g. tools, hotels, meals etc.) can be reclaimed using the EU Refund procedure. If the supplier does not notify in time (or at all as sometimes happens) HMRC may disallow the claim for simplified procedure treatment and force a belated VAT registration, complete with penalties. </span><p class=p1><span class=s1> The following member states are known to permit the use of the reverse charge: </span><ul class=ul1><li class=li1><span class=s1> Denmark – only pieces of equipment, assembly lines, etc., treated as a building and registration required, </span><li class=li1><span class=s1> Finland – although registration is required if the installation takes more than 9 months, </span><li class=li1><span class=s1> Germany, </span><li class=li1><span class=s1> France, </span><li class=li1><span class=s1> Italy, </span><li class=li1><span class=s1> Netherlands, </span><li class=li1><span class=s1> Spain and </span><li class=li2><span class=s3> UK </span></ul><p class=p1><span class=s1> In addition, Portugal has no penalties for non-registration and in the absence of registration, requires the customer to account for the reverse charge if it is taxable entity. </span><p class=p1><span class=s1> There is also a more limited simplification arrangement for installed or assembled goods imported from a third country. Provided it is a one-off supply, the supplier can treat the supply as taking place outside the UK – this really is a once only exception. If this is the case the customer is required to account for the import of the goods and the full contract price, including the service element must be declared on the import entry. </span><p class=p1><span class=s1> It is important to note that these rules only apply to the supply and installation or assembling of goods. The construction of a building, for example, will always be determined by the location of the land – when that is the UK or any other EC member state then VAT registration will be required in that country.  </span><div class=split-text><p><div class=side-split><h2></h2><ul class=social-icon></ul></div></div><div class=blue-btn-links><a style="margin-bottom: 5px;"href=https://www.hlb.global/tag/europe/> Europe </a><a style="margin-bottom: 5px;"href=https://www.hlb.global/tag/hlb-tax-news/> HLB Tax News </a><a style="margin-bottom: 5px;"href=https://www.hlb.global/tag/indirect-tax/> Indirect Tax </a><a style="margin-bottom: 5px;"href=https://www.hlb.global/tag/tax/> Tax </a><a style="margin-bottom: 5px;"href=https://www.hlb.global/tag/vat/> VAT </a></div><div style="display: none"class=article-tags><span> europe,hlb-tax-news,indirect-tax,tax,vat, </span></div></div></div></div></div></section><div class=split50><div class="split50__item bg5"style="background: #dce8ed"><section class="page-section section-get-in-touch"><div class=container><img class=split50__icon src=https://www.hlb.global/wp-content/uploads/sites/2/2018/08/GetInTouchIllo.svg><h2>Get in touch</h2><p class="h2 subtitle">Whatever your question our global team will point you in the right direction</p><a class="button button--default cta-stc"href=https://www.hlb.global/contact-us/> Start the conversation </a></div></section></div><div class="split50__item bg1"style="background: #ffffff"><section class="page-section bg1 section-email-subscribe"><div class=container><img class=split50__icon src=https://www.hlb.global/wp-content/uploads/sites/2/2018/08/ContactIllo.svg><h2>Sign up for HLB insights newsletters</h2><div class=row><div class=col-10><div class="with-side-decoration with-side-decoration--lg"><script>(function() {
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