The application of the reverse charge is excluded. This case falls within the supply of goods making the reverse charge inapplicable. Invoice for the sale of goods with installation.
Sales of goods with installation are excluded from the Reverse Charge . This is because these transactions constitute supplies of goods for VAT purposes, and not services oakville window installation.
This is the general rule to keep in mind when we receive an invoice for the supply of goods including its installation.
In some cases the boundary between transfer with installation and contract is very blurred.
Therefore, to distinguish them it is necessary to carry out an investigation into the real intention of the parties and the characteristics of the operation. Without the analysis of the sales contract , in reality it is often difficult to identify the transfers of goods with installation. Below, therefore, we will analyze the VAT regulations concerning the supply of goods with installation.
In this regard, it is useful to remember that, for the services in question, the reverse charge mechanism applies regardless of the circumstance that:
The lender is a person who works in the construction sector . Therefore, the fact that he carries out an activity classified in section F of the Ateco 2007 classification is irrelevant;
The services are rendered by the subcontractor to the construction or restructuring companies. Or against the main contractor or a general contractor who is entrusted with the entirety of the works. This is because these transactions, for VAT purposes, constitute the sale of goods and not the provision of services. The point was confirmed by the Revenue Agency,
The distinction between the sale of goods and services, in disputed cases, can be resolved by investigating the real will of the parties (to carry out a sale rather than a service), which can be deduced from the ” description of the clauses of the contract “.
In the same sense, the Revenue Agency stated that, in order to establish “ whether the obligation to give or to do prevails, it will be necessary to refer to the will contractually expressed by the parties ”.