It must be noted that this applies only in cases when such goods are supplied to taxable person VAT payer under a single agreement which covers installation or construction services.
Until 25 August there were no clear regulations whether reverse VAT is applied to such agreements.
According to Order, companies which acquires, e.g., windows, doors or equipment to be used in a building together with installation services has the right to apply reverse-charge VAT.
However, we would like to note that application of reverse-charge VAT on construction services is effective for a very short period and the actual tax practice is still not clear enough, therefore, we would recommend evaluating each case separately and carefully.
