Council Directive (EU) 2022/890 of June 3, 2022 allows Member States to make the recipient of supplies of goods and services liable for the reverse charge of VAT until December 31, 2026. This concerns the supply of goods and services in sectors that represent a certain risk of tax evasion, including
- transfers of allowances to emit greenhouse gases or transfers of other units
- deliveries of cell phones, integrated circuits (e.g. microprocessors), game consoles, tablet computers, laptops
- deliveries of gas and electricity certificates
- telecommunication services
- deliveries of cereals and industrial plants (including oilseeds and sugar beets)
- deliveries of raw or semi-finished metals including precious metals
This measure was originally scheduled to expire on June 30, 2022.
