Providing Services
Are you interested in providing installation, assembly or another service to an Indian customer?
Your Indian customers will require the following documents from you when you provide services in India:
- Tax residency certificate (TRC), which can be issued by your tax office.
- Form 10F (since 1 October 2023, this form has to be generated and uploaded on the website of the Indian financial authorities). You can find further information about Form 10F here (German only).
- ‘No permanent establishment’ (No PE) declaration – there is no fixed wording for this document. You can request a potential template from the IKD.
When doing business in India, it is important to avoid creating an (unintentional) permanent establishment.
An unintentional permanent establishment is generally triggered for three reasons:
- The (assembly/construction) project lasts longer than 182 days
- Premises are rented
- A representative is commissioned or an employee is hired
A permanent establishment in India entails additional costs and obligations for German companies.
Last updated: January 2025