Taxation

The deliveries with assembly in the EU

You carry out deliveries with assembly ?  

> Which is the applicable mode for the delivery with assembly ? 

The delivery with assembly is not regarded as an exonerated intracommunity delivery but as a chargeable service in the state where it is carried out. 

> Which is the chargeable part in the case of a delivery with assembly? 

All the operation is chargeable:  delivery of the goods  and the assembly.  In fact the transfer of property intervening only at the time of the start of the use of the good, it is up to the using person to carry out the introduction of the goods into the country of assembly. 

For any further information, do not hesitate >  to contact the Group ASD INTERNATIONAL