Charging of VAT for CMR in the European Union

Charging of VAT for CMR in the European Union

Question:
Hello!
I have the following case study: A Bulgarian company, registered under VAT, carries out CMR activities in Germany. Please let me know if I am correct in my assessment of VAT:
When purchasing construction materials in Germany, we receive a tax invoice with a 0% VAT rate, we issue a protocol for self-assessment.
When selling the same building materials to an individual from Germany, we charge 20% VAT.
When selling the same building materials to a legal entity with VAT registration in Germany, we charge 0% VAT, because is VOD / intra-community supply/.
When providing construction services to physical a person from Germany we charge 20% VAT.
When providing construction services to a legal entity with VAT registration in Germany, we charge 0% VAT and indicate the reason for not charging VAT: Art. 86, para. 3 and in connection with Art. 21, para. 4, item 1.
Am I wrong somewhere?
Thanks in advance!

Answer:
Hello,
In principle, you have oriented yourself correctly. I only draw attention to the fact that when selling goods and services to individuals in Germany, you must monitor the turnover of sales to individuals in the EU. If they exceed 10,000 euros, according to the changes in VAT from 01.07.2021, you will either have to register for VAT in each country where you sell goods and services to individuals, or you will have to register in accordance with Art. 156 of VAT.
We hope we have been helpful!
Greetings!