The deadline for applying the reverse charge mechanism on products such as cereals and technical crops, greenhouse gas emission certificates, electricity, green certificates, mobile phones, laptops, natural gas, etc. has been extended to 31 December 2026 inclusive.
The change comes into effect on 1 July 2022.
Source: Emergency Ordinance no. 85 amending and supplementing various normative acts in the field of tax and customs, in the form published on 17 June 2021