Guide to Selling Office Partitions, Acoustic Booths, and Industrial Partitions to European Union Customers
TL;DR: Key information about selling to the EU in a nutshell:
- Products without borders: We offer office partitions, acoustic booths and industrial systems with direct delivery and installation throughout the European Union.
- Net invoice (0% VAT): If your company has an active EU VAT number, we issue an invoice with the net amount. You settle VAT yourself in your country.
- Delivery with installation is convenient: For orders including installation (e.g. soundproofing of production halls), we apply the reverse charge mechanism. You settle the local tax, and we deliver a complete service.
- Minimum paperwork, maximum support: We help prepare the necessary transport and installation documentation to make the transaction simple and secure for you.
- Professionalism and experience: We guarantee a transparent process – from a clear net offer, through advance invoices, to professional installation carried out by our specialists.
Dear Customer,
We are pleased that you are considering purchasing our high-quality office partitions, acoustic booths and industrial partitions. We understand that international transactions may seem complicated, especially in the context of tax regulations. That is why, drawing on our many years of experience in carrying out projects throughout the European Union, we have prepared this guide. Its purpose is to clearly explain the sales process, VAT issues, and the necessary documentation when your company is located within the European Union (outside Poland).
Our company, operating as a sole proprietorship and being an active VAT payer with an EU VAT number, ensures that every transaction is transparent and compliant with applicable regulations, giving you peace of mind and certainty.
1. Intra-Community Supply of Goods (ICS) vs. delivery with installation – a key distinction
In the context of sales to other European Union countries, it is essential to understand the difference between Intra-Community Supply of Goods (ICS) and so-called delivery with installation. This distinction is of fundamental importance for how VAT is settled and is one of the areas where our experience proves invaluable.
ICS occurs when we sell goods that are transported from Poland to another EU member state, and you, as the buyer, are a company (VAT taxpayer) registered for intra-community transactions in your country (holding a valid EU VAT number). In such a case, you will receive from us an invoice with the net amount (without Polish VAT), and the obligation to settle VAT (Intra-Community Acquisition of Goods) rests with your company, in accordance with the regulations applicable in your country. This is possible provided that certain documentation requirements are met, confirming that the goods have actually left Poland and have been delivered to you in another EU country [1]. Our team will help you gather all the necessary documents.
The situation changes when we sell goods together with their installation in the destination country. According to Polish VAT law, the place of supply of goods that are installed or assembled (with or without a test run) by the supplier or on its behalf is the place where the goods are installed or assembled [2]. This means that in the case of delivery with installation, this transaction is not treated as ICS, and VAT should be settled in the country where the installation takes place. It is precisely in such complex transactions that our advice is particularly valuable.
What does this mean for you? Our experience suggests that:
-
Nature of installation: It is important that the installation is not merely a "simple operation" [2]. Installation or assembly is considered to include operations requiring specialist knowledge and skills, carried out by experienced specialists. If the installation consists of simple actions that the buyer could perform independently (e.g. following the instructions), the transaction may be considered an ICS [2]. In the case of our office partitions, acoustic booths and industrial partitions, installation often requires specialist knowledge and tools (e.g. for soundproofing of production halls), which qualifies it as "delivery with installation". This gives you the assurance that the installation will be carried out professionally.
-
Place of VAT taxation: If installation takes place in another EU country, the VAT rules of that country will apply. In most cases, for B2B transactions (between companies), the reverse charge mechanism will apply. This means that you, as the buyer, will be responsible for settling VAT in your country, and we will issue an invoice with the annotation "reverse charge" and a VAT rate of "NP" (not applicable) or "0%" (depending on local regulations and interpretation) [2]. In some situations, if the regulations of the installation country so require, we may be obliged to register for VAT in that country and settle tax there [2]. We always verify these matters individually for each transaction, based on current regulations and our experience.
2. Sales procedure step by step – our proven path
Our sales procedure is designed to provide you with clarity and comfort at every stage, from first contact to final installation of acoustic partitions or office booths:
-
Offer: We respond to your enquiry with a detailed offer that includes net prices of goods (e.g. office partitions, acoustic booths, industrial partitions), delivery costs and, if you decide on our service, the cost of installation carried out by our team. The offer clearly indicates whether the transaction will be treated as ICS (goods without installation) or delivery with installation, which affects the VAT settlement. Our offers are always transparent and tailored to your needs.
-
Proforma invoice for deposit: After accepting the offer, we issue a proforma invoice for the deposit. This invoice is not an accounting document for VAT purposes, but serves as the basis for making the payment.
-
Advance invoice and order fulfilment: Upon receipt of the deposit, we issue an advance invoice. This is an accounting document confirming the receipt of payment. From this moment, we begin to fulfil the order, and the delivery time starts running. Any changes to the order after this stage may entail additional costs.
- VAT settlement on the deposit: In the case of delivery with installation, the deposit is also subject to VAT settlement in the country of installation, in accordance with the reverse charge rules, if the buyer is a VAT taxpayer in that country [2]. The advance invoice will be issued with a reverse charge annotation. Thanks to our experience, this process runs smoothly.
-
Setting the delivery/installation date: When the ordered goods are produced, we contact you to arrange a convenient delivery or installation date. Our logistics are optimised for international deliveries.
-
Delivery and installation: At the agreed time, you receive the goods or we begin the installation. After completing the installation and signing the acceptance protocol, we send the final invoice. This invoice takes into account previously received payments (deposits) and usually has a 14-day payment term.
- Final invoice: The final invoice will also contain a reverse charge annotation, and VAT will be settled by your company in the country of installation [2]. Our documents are always compliant with legal requirements.
3. Documentation and VAT rates – transparency and compliance
For you to correctly settle the intra-community acquisition in your country and benefit from preferential rules, we must have documents confirming the export of goods from Poland and their delivery to you in another EU country. These typically include [1]:
- Copy of the sales invoice (from us, with the net amount).
- Transport documents (e.g. CMR consignment note, freight forwarder documents), from which it clearly follows that the goods have been exported from Poland and delivered to the destination in another EU country.
- Specification of individual items of the consignment.
- Confirmation of receipt of the goods by your company in the country of destination.
As mentioned, in the case of delivery with installation, the transaction is subject to taxation in the country of installation. This means that the invoices (advance and final) will not show Polish VAT. Instead, the invoices will contain [2]:
- Net prices of goods and services.
- Annotation on reverse charge (e.g. "reverse charge" or "VAT settled by the buyer").
- Your EU VAT number and our EU VAT number.
- Indication of the place of supply (country of installation).
VAT rates: In the case of delivery with installation, you, as the buyer, settle VAT according to the rates applicable in the country of installation. Our invoices will not show a visible VAT rate, as this obligation rests with you.
Different line items on the invoice: Regardless of whether the invoice contains different items (goods, delivery, installation), in the case of delivery with installation, the entire transaction is treated as one comprehensive service taxable at the place of installation. This means that all these elements will be subject to the reverse charge mechanism, and you will settle VAT on the entire transaction value in your country [2].
4. What else is worth knowing? Our practical tips
- EU VAT number: Having an active EU VAT number is crucial for the correct settlement of intra-community transactions. We always verify the VAT number status of our customers before fulfilling the order, which minimises the risk of errors.
- Local regulations: Although we strive to provide the most comprehensive information possible, we always recommend consulting a local tax advisor in your country. This gives you the assurance that the VAT settlement is fully compliant with the local regulations, and you can focus on using our products, such as acoustic office booths or acoustic partitions.
We hope that this guide, based on our experience, has resolved your doubts and will make it easier to decide to cooperate with us. We are at your disposal to answer any additional questions and help you choose the ideal solutions for your company, whether you need office partitions, acoustic cabins or hall soundproofing systems.
Yours sincerely, Marcin OFFIS Acoustic Solutions
Frequently Asked Questions (FAQ)
1. Will I always receive an invoice without VAT (net) when purchasing from you? Yes, if your company is a registered EU VAT taxpayer in another European Union country, you will receive from us an invoice with the net amount. The obligation to settle VAT (as intra-community acquisition or under reverse charge) rests with your company, in accordance with the regulations applicable in your country.
2. What is "delivery with installation" and why is it important? Delivery with installation is the sale of goods (e.g. office partitions, acoustic booths, industrial partitions) together with their installation at the destination. This is important because in such a case, the place of VAT taxation is the country where the installation takes place, not Poland. In most cases, the reverse charge mechanism applies, which means that you settle VAT in your country.
3. Does the installation of your products always qualify as "delivery with installation"? Our acoustic partitions and office booths often require specialist installation, which usually qualifies the transaction as "delivery with installation". However, if the installation is a simple operation that the customer could perform independently, the transaction may be treated as ICS. We always analyse this individually, based on the specifics of the project.
4. Who is responsible for settling VAT in the case of delivery with installation? In most cases, for B2B transactions, the responsibility for settling VAT rests with the buyer (your company) under the reverse charge mechanism. We issue a net invoice with the appropriate annotation, and you settle the tax according to the rates applicable in your country.
5. What documents are needed for correct settlement? For ICS, the key documents are those confirming the export of goods from Poland and their delivery to the buyer in another EU country (invoice from us with the net amount, transport documents, confirmation of receipt). For delivery with installation, the invoices will contain a reverse charge annotation, and we will provide all the necessary documents confirming the performance of the installation service.
References
[1] Poradnik Przedsiębiorcy, "WDT - jakie dokumenty uprawniają do zerowej stawki VAT?", https://poradnikprzedsiebiorcy.pl/-wewnatrzwspolnotowa-dostawa-towarow-jakie-dokumenty-uprawniaja-do-zerowej-stawki-vat [2] ZrozumVAT, "Dostawa z montażem - jak ją rozliczyć w VAT?", https://zrozumvat.pl/dostawa-z-montazem/