Lithuania – Reverse Charge Mechanism for Telephony

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 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 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...

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...