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.

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