Italian reverse charge on specific goods
Domestic reverse charge may also apply on certain goods with different conditions in each case. This regime is often introduced on products that are more likely to be used for carousel fraud purposes.
The conditions for reverse charge to apply change depending on the goods traded.
IT equipment: Reverse charge applies on mobile phones, video-consoles, laptops and tablets. This scheme includes components such as chargers, cables and accessories, as well as micro-processors and integrated circuit devices.
Supplies of gold used for manufacturing purposes: Applicable where the supplier is not established and the customer is a taxable person.
Certain supplies of immoveable property under the option of taxation (article 17 (6-a-bis), of Presidential Decree no. 633/1972).
Supply of construction work, including supply of staff working in the construction sector.
Supply of gas and electricity to a taxable reseller, including gas and electricity certificates.
Supply of emission allowances and similar units.
Supply of used materials, scrap and waste.