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
- some woods
- cereals and plants
- energy (electricity and gas)
- Transfer of greenhouse gas emission allowances
- Investment gold
- land construction
- cell phones
- integrated circuit devices (microprocessors, CPUs etc.)
- Video game consoles, computers and tablets.
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.