THE REVERSE CHARGE EXPANDS ITS WING

sales from May 2 (2016) until 31 December 2018 of:

• Game Consoles

• Tablet

• Tablet PC and

• Laptop

will be subject to the reverse charge if made to VAT number holders, even if they have the status of end-users.

The invoice will be issued without VAT under the reverse charge regime together with the indication of the reverse charge reference article which, in this case, is Article 17, paragraph 6, letter c) of DPR 633/72. For other types of computers it will, however, continue to apply the normal VAT regime.

Legislative Decree 24/2016 extends to these devices the reverse charge that was already provided for ‘the supply of integrated circuit devices’ made prior to their installation in products destined for consumers.

For the sake of completeness, I have to say that the Tablet PC are different from the PC (for which the European Union has denied the application of the reverse charge by Decision no. 2010/710/EU) on the grounds that It is a tablet (and therefore no computer) but It has operating system that make it work as a PC.

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