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Reverse charge for supplies of mobile phones, tablets and laptops

With effect from April 1st, 2016 the application of reverse charge, where the recipient of goods is responsible for the tax declaration and payment, will be extended. In future this procedure will be applied to the supply of mobile phones, tablets and laptops. Reverse charge will be applied only for B2B supplies and the payment has to be done by non-cash transfer (e.g. by credit card, or bank transfer). New regime will also be applied for integrated circuit units (microprocessors and central processing units) in case they are not sold as a part of other appliances or devices (e.g. TV, printer or router).