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Where Taxpayers and Advisers Meet

Place of supply: EU, Export, UK - genuis required !

Joined:Wed Aug 06, 2008 4:10 pm
Place of supply: EU, Export, UK - genuis required !

Postby Dave-A » Mon Nov 28, 2022 2:50 pm

We will contract with a business in Switzerland to supply and install machines into Sweden.

Place of supply would be Sweden of course, for installed goods.

No idea if the arrangement with the intermediary impacts on the situation, but I believe they have no fixed establishment or VAT registration in Sweden.

They do have a UK subsidiary. If we invoiced B2B UK but delivered to and installed in Sweden, would we get away with charging UK VAT and not having to worry about the Sweden effect?



Joined:Wed Aug 06, 2008 3:09 pm

Re: Place of supply: EU, Export, UK - genuis required !

Postby les35 » Wed Nov 30, 2022 11:21 am

My starting point is the EU VAT Directive. Art 36 indicates the Place of Supply is the country in which the goods are installed, ie: Sweden; assuming the supply is B2B, this means the Reverse Charge applies.
But, since neither the UK nor Switzerland are in the EU, you will need to check the corresponding UK and Swiss VAT legislation to double check.
I don't think the UK subsidiary idea will run, unless the UK subsidiary is the company entering into the contract.

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