EASYTAX, VAT fiscal representative

Italy – Extension of the reverse charge mechanism until 2026

Article 17 of Presidential Decree n°633 of 26/10/1972 provides that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria

  • Sales of video game consoles, tablets, laptops,
  • Integrated circuit devices (microprocessors and CPUs)
  • Greenhouse gas emission allowance transfers
  • Energy (gas and electricity)
  • Certain subcontracting services in the construction sector
  • Performing certain cleaning, demolition, building installation services.
  • The sale of certain buildings or parts of buildings.

This measure was originally scheduled to expire on June 30, 2022 in accordance with European Council Directive 2006/112/EC of November 28, 2006.

Following the publication of the Council Directive (EU) 2022/890 of June 3, 2022, which allows Member States to make the recipient of supplies of goods and services liable for the payment of VAT by reverse charge until December 31, 2026, Romania has extended the deadline for the application of this measure to December 31, 2026.



Rely on our experts to manage your international VAT obligations.

OTHER VAT BRIEFS Reverse Charges
Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories,...
The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been...
The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain. These include: L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis...
Article 331 of the Romanian Tax Code indicates that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria: ferrous and non-ferrous waste...
Other VAT infoItaly
Mascot Easytax Long Sight
See all news and briefsItaly

Tax Mag

VAT Updates per Month


Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy