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The query examines whether the supply and installation of feeders, drinkers, heating, and ventilation systems in a livestock warehouse is subject to the reverse charge mechanism. The DGT rules that this mechanism applies provided that installation is carried out, but not if it is a mere supply of goods.
Question posed: Application of the reverse charge rule to the supply and installation of feeders, drinkers, heating, and ventilation of the warehouse, insofar as it is carried out by a supplier who is not the party constructing the warehouse in its entirety.
The supply and installation of equipment such as feeders, drinkers, heating, and ventilation are considered works executed within the framework of building construction. Therefore, the reverse charge mechanism applies if they derive from contracts between the developer and the contractor or subcontractors. However, if the supplier is limited solely to delivery and supply without installation, the operation is a mere supply of goods and the reverse charge mechanism does not apply.
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