Reverse Charge for laptops excluded in the retail sale phase

The special measure operates only temporarily, pursuant to art. 199- bis of directive 2006/112/EC, with reference to transactions carried out up to 31 December 2026 ( art. 17 paragraph 8 of Presidential Decree 633/72). In the case of laptops and other goods identified by the aforementioned art. 17 paragraph 6 lett. c) of the VAT decree, the reverse charge discipline is limited only to sales ‘carried out before their installation in the products intended for the final consumer *

Source: eutekne.info

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