Reverse charge regime for the supply of selected commodities (mobile phones, video game consoles or metals)

The scope of application of the reverse charge regime for the supply of selected commodities (mobile phones, video game consoles or metals) has been changed by the new Government Decree No. 228/2022 as of 10 August 2022. The situation has actually been aligned to the original state valid until the end of 2021, which was, however, unintentionally modified as of January 2022 due to the intervention of customs regulations. In a follow-up information, the General Financial Directorate stated that for supplies made in the period from 1 January 2022 until the date of the Government Decree, no procedure will be questioned for the supply of the commodities concerned (i.e. both the reverse charge regime and the standard VAT application regime will be accepted).

Source Deloitte

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