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V2697-18 ·5 October 2018 ·consulta-vinculante Medium impact
Tax

Delivery of goods with installation and assembly in another Member State does not require Form 349

A musical instrument manufacturing company has enquired about the place of supply and invoicing for an organ to be installed in another EU Member State. The DGT has ruled that the supply is located where the installation takes place and that it does not constitute an intra-Community supply for the purposes of Form 349.

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2018-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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