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Comments on ECJ C-146/21: No application of Reverse-Charge before VAT registration

Romania has a reverse charge mechanism for the supply of timber products to prevent certain forms of tax fraud or avoidance. VB owns forest land in Romania and has agreements with several forestry companies for the sale of standing timber. Following a tax audit, it was established that VB’s turnover exceeded the ceiling of the small business exemption scheme. When a taxable person reaches or exceeds that exemption ceiling in the course of a calendar year, he is obliged to register for VAT within 10 days from the end of the month in which he reached or exceeded that ceiling. 

Source BTW jurisprudentie

See also ECJ C-146/21 (DGRFP Bucureşti) – Judgment – No application of Reverse-Charge before VAT registration

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