Commentary

V3.388AA Simplification—installed and assembled goods

Part V3 Supplies, acquisitions and imports

V3.388AA Simplification—installed and assembled goods

V3.388AA Simplification—installed and assembled goods

Where a supply of goods involves their installation or assembly, they are treated as supplied where they are installed or assembled1 as described in the discussion of the place of supply rules at V3.171–V3.174. This gives rise to a scenario in which the supplier is making a taxable supply of his own goods to another member state, followed by an acquisition in that other member state (see V3.361).

Simplified procedure for installed and assembled goods

To avoid imposing burdens on suppliers as a result of having to register in another member state, suppliers may adopt the simplified procedure described below whereby the customer accounts for VAT on a taxable

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