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V2697-18 5 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

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.

The question raised

Place of supply. Form 349. Invoicing.

The DGT's ruling

The supply of goods that must be subject to installation or assembly before being made available, and which involve the immobilization of said goods, is located where such installation is completed. If the installation is carried out in another Member State, the transaction is not understood to be located in Spain. Therefore, the shipment of the parts does not constitute an intra-Community supply and there is no obligation to report the transaction in Form 349. The company must issue an invoice complying with the requirements of the Member State where the transaction takes place.

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