VAT & Customs

Definition and VAT treatment of complex supplies (of work) and works of construction in Germany, Zoll + MWST Revue, 3rd edition 2022

The definition of a complex supply (of work) has been significantly restricted. Since January 1, 2021, a complex supply (of work) requires working on third-party owned goods. The associated changes and restrictions can result in Swiss suppliers becoming liable to register for VAT in Germany.

In the third issue of Zoll + MWST Revue, Urs Kipfer discusses the concept and the VAT treatment of complex supplies (of work) in Germany.

The original article is available in German

> Back to News