Provided that both the seller and the buyer are Romanian VAT payers, the main local goods and services subject to this reverse charge mechanism in Romania are as follows:
- Sale of ferrous and non-ferrous waste
- Sale of wood
- Sale of cereals
- Sale of electrical energy
- Sale of construction, partial construction, land (subject to the VAT regime by option or by law)
- Sale of mobile phones
- Sale of devices with integrated circuits
- Sale of PCs, tablets or laptops
Unofficial translation
Art. IV – Law No. 227/2015 on the Fiscal Code, published in the Official Gazette of Romania, Part I, no. 688 of 10 September 2015, with subsequent amendments and additions, shall be amended and supplemented as follows:
1. Article 331(6) is amended to read as follows the following content:
“(6) The provisions of para. (2) lit. (c) to (f) and (i) to (l) shall apply until 31 December 2026 inclusive.”
Source Official Gazette
