Reverse charge for the import of electronic devices

22 February 2021

Beginning with 2021, the reverse charge mechanism is applied to the import of certain electronic devices, by showing the tax in the VAT statement both as a collected tax, and as a deductible tax for:

mobile phones, i.e. devices manufactured or adapted for use in connection with an authorized network and which work on certain frequencies, regardless of whether they have another use or not. Reverse charge is also applied to mobile phones delivered with accessories such as the charger, battery or hands-free set, as a single package at a total price, but is not applied to mobile phone accessories delivered separately from the phone.

integrated circuit devices, such as microprocessors and central processing units, before their integration into products intended for the end user;

gaming consoles, PC tablets and laptops.

To exercise the right to deduct VAT for the import of the abovementioned goods, the company carrying out the import must have the import customs declaration stating that it is the importer of the goods. In addition to the import customs declaration, the right to VAT deduction may also be exercised based on the import confirmation issued by the customs bodies. The import confirmation issued by the customs bodies means the document settling the operation in question and which is also issued as a result of a customs check.

Please note that the value of the devices referred to above is not relevant for their import, only the product category is. The value of RON 22,500 is only relevant for the application of the reverse charge mechanism for operations carried out inside the country.

We specify that the amendments operated in the Tax Code by Law no. 296/2020 require that the Implementing Rules of the Tax Code be updated accordingly. The rules in force can be applied because they refer to the conditions established by Order of the Minister for Public Finance, according to which the certificate for the postponement of the VAT payment at the customs office is only required for the imports carried out by taxable persons that meet the conditions set out in Article 326 paragraph 4^1 of the Tax Code on a cumulative basis.

As a result, it is not necessary to obtain such a certificate to perform the reverse charge when importing the electronic devices referred to above.