{"id":98232,"date":"2021-01-13T13:44:33","date_gmt":"2021-01-13T12:44:33","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/germany-change-regarding-supplies-of-goods-with-installation\/"},"modified":"2021-01-13T15:55:23","modified_gmt":"2021-01-13T14:55:23","slug":"germany-change-regarding-supplies-of-goods-with-installation","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/germany-change-regarding-supplies-of-goods-with-installation\/","title":{"rendered":"Germany &#8211; Change regarding supplies of goods\u00a0with installation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"98232\" class=\"elementor elementor-98232 elementor-98207\" data-elementor-post-type=\"mini_blog\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b5ec1e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b5ec1e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-850bdb1\" data-id=\"850bdb1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3de80c elementor-widget elementor-widget-text-editor\" data-id=\"c3de80c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Since 1 January 2020, it is necessary to distinguish:<\/p>\n<ul>\n<li><strong>supplies with installation<\/strong>, where the goods are incorporated into the taxable purchaser&#8217;s premises in Germany (Werklieferung), which benefit from the reverse charge mechanism provided for in Article 194 of Directive 2006\/112\/EC when they are carried out by foreign sellers and which must therefore be invoiced without VAT ;<\/li>\n<li>supplies with installation, where the goods are NOT incorporated into the taxable purchaser&#8217;s immovable property in Germany (Montagelieferungen), which cannot benefit from the reverse <strong>charge mechanism provided for in Article 194 of Directive 2006\/112\/EC<\/strong> anymore and which must therefore be <strong>invoiced with German VAT<\/strong>,<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb8bf57 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb8bf57\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cd9440\" data-id=\"7cd9440\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-947daee elementor-widget elementor-widget-html\" data-id=\"947daee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table style=\"width: 1197px;\" width=\"1868\" align=\"center\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 174px;\">&nbsp;<\/td>\r\n<td style=\"width: 379px;\"><strong>Definition<\/strong><\/td>\r\n<td style=\"width: 144px;\"><strong>Reverse charge mecanism <\/strong><br \/><strong>Art 194<\/strong><\/td>\r\n<td style=\"width: 99px;\"><strong>DE VAT invoice<\/strong><\/td>\r\n<td style=\"width: 148px;\"><strong>DE VAT registration mandatory<\/strong><\/td>\r\n<td style=\"width: 213px;\"><strong>Mention on invoice<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 174px;\">Werklieferung&nbsp;<\/td>\r\n<td style=\"width: 379px;\">Supplies with installation, where the goods are incorporated into the taxable purchaser\u2019s premises in Germany<\/td>\r\n<td style=\"width: 144px; text-align: center;\">YES<\/td>\r\n<td style=\"width: 99px; text-align: center;\">NO<\/td>\r\n<td style=\"width: 148px; text-align: center;\">NO<\/td>\r\n<td style=\"width: 213px;\">&ldquo;Steuerschuldnerschaft des Leistungsempf&auml;ngers&rdquo;<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 174px;\">Montagelieferungen<\/td>\r\n<td style=\"width: 379px;\">Supplies with installation, where the goods are NOT incorporated into the taxable purchaser\u2019s immovable property in Germany<\/td>\r\n<td style=\"width: 144px; text-align: center;\">NO<\/td>\r\n<td style=\"width: 99px; text-align: center;\">YES<\/td>\r\n<td style=\"width: 148px; text-align: center;\">YES<\/td>\r\n<td style=\"width: 213px;\">N\/A<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c83803d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c83803d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20ae2c9\" data-id=\"20ae2c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4edb6b elementor-widget elementor-widget-text-editor\" data-id=\"b4edb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contact us for more information.<\/p>\n<p>Source: <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2020-10-01-begriff-der-werklieferung-werkleistung-anpassung-des-abschnitts-3-8-Abs-1-Satz-1-UStAE.pdf?__blob=publicationFile&amp;v=1\" target=\"_blank\" rel=\"noreferrer noopener\">Bundesministerium der Finanzen<\/a> (pdf in German)<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Since 1 January 2020, it is necessary to distinguish: supplies with installation, where the goods are incorporated into the taxable purchaser&#8217;s premises in Germany (Werklieferung),&#8230;<\/p>\n","protected":false},"author":36,"featured_media":98223,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44,3350],"tags":[1983,3351],"pays":[804],"class_list":["post-98232","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-vat","tag-all-en","tag-vat-en","pays-allemagne-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Germany - Change regarding supplies of goods\u00a0with installation | ASD Group<\/title>\n<meta name=\"description\" content=\"In Germany, change regarding supplies of goods\u00a0with installation where the goods are and are not incorporated into the taxable 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