"The reverse charge for game consoles, tablets, PCs and laptops applies only in the distribution phase prior to the retail trade. Therefore, the sales to end users are subject to the ordinary rules, even if that sale is made against a VAT number owner. "
This is the clarification contained in ‘Circular’ 21 / E issued by the Agency Revenue.
The Legislative Decree 11 February 2016, n. 24, amended Article 17 of Presidential Decree 633/1972 providing the reverse charge mechanism to be extended to some of the electronic products segment (see blog article of May 6, 2016).
The ‘circular’ states that to identify correctly the assets subject to the reverse charge (subject to the new art. 17 DPR 633/72) must be referenced to the Combined Nomenclature code (?!?).
Apart from that, the ‘circular’ clarifies an important point, the subjective one.
By ‘Circular’ 59 / E / 2010, about reverse charge on mobile phones and microprocessors, the Revenue Agency had stated that the reverse charge scheme only applied to the stage immediately before retail sales.
By ‘Circular’ 21 / E / 2016, in essence, it is confirmed that what It’s been said for the circular 59 / E / 10 also applies to the new goods included in the reverse charge (game consoles, tablet, tablet PCs and laptops).
So for example, if a chartered accountant buys a tablet to use for his own business the bill will be subject to VAT at 22%, if a buyer, VAT number owner, acquires the same tablet to sell it, the bill will be issued in reverse charge.