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A property developer enquired whether purchasing materials (such as doors or sanitary ware) separately from their installation would allow for the application of the reverse charge mechanism. The DGT ruled that this only applies if the transaction constitutes the execution of a work, which requires installation and assembly with an obligation to achieve a specific result.
Question posed: Consideration of the isolated sale of the described goods as an execution of works for the purposes of applying the reverse charge mechanism in the aforementioned operations.
The reverse charge mechanism for the taxable person requires that the contract be for the execution of works, including supply with installation and assembly. The mere supply of materials without installation is not considered an execution of works. For installation to constitute an execution of works, it must go beyond the making available of goods and require the achievement of a specific result.
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