Fiscal Decree Removes Labor Requirement for Logistics Contracts, Expands Reverse Charge Scope

• The Fiscal Decree removes the requirement for predominant use of labor at the client’s premises.
• Recent changes in reverse charge rules for logistics contracts were introduced by the 2025 budget law.
• Article 9 of the fiscal decree, pending publication, proposes an objective change.
• The 2025 budget law introduced a dual regime for reverse charge in logistics services.
• Reverse charge applies to services for transport and logistics companies.
• The previous condition limiting application to contracts with predominant labor use at client sites is abolished.
• The measure aims to extend application scope, including freight transport contracts.
• Effectiveness depends on EU authorization under Directive 2006/112/EC.
• Exclusions from reverse charge include services to public administrations and entities under split payment rules, and employment agencies.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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