Supply of goods incl. installation and supply of construction works
Whether a supply is to be qualified as a supply of goods including installation, a supply of services or even as a construction work, often causes difficulties in practice. The supplies are usually complex. And the VAT regulations are hardly less complex. The correct classification is decisive both for where the supply is to be taxed and for whether the reverse charge mechanism exists. In cross-border cases, whether inbound or outbound, this is particularly interesting: Does the supplier have to issue the invoice with VAT and, if so, with the VAT of which country? Can the recipient deduct the invoiced VAT or is the supply actually subject to the reverse charge mechanism?
During the online seminar we will discuss the decisive features for the differentiation of the individual terms. We will also look at the current Federal Ministry of Finance letter on the concept of supplies of goods including installation. And the topic of the construction work withholding tax must not be ignored either. We will discuss all topics using practical examples and give tips for dealing with such cases in everyday working life. As always, there is the possibility that you can send us your questions on this topic in the chat.
ZielgruppeExecutives of companies, employees of tax departments as well as persons responsible for accounting, tax consultants, lawyers with activities in VAT law (basic knowledge of VAT law is assumed).
DozentDr. Atanas Mateev
- 90 min
MwSt: 19 %
- 09.03.2023, 10:00 Uhr
- 09.03.2023, 11:30 Uhr