The entrepreneur provides construction services in other EU member states.

Place of performance: where the property is located

Solution:

• services are provided to a company. The obligation to register depends on various factors according to the legislation of the respective state, e.g.

  • Slovakia - if the service is provided to an entrepreneur based in Slovakia, registration for VAT is not required

  • Germany - if the company has additional subcontractors, it must register for VAT. 
    Details about construction contracts in Germany.

• the service is provided to a private individual, the entrepreneur must register for VAT