The new assumptions of reverse charge

The reverse charge mechanism will apply to deliveries of mobile phones, laptops and tablets.

The same Law 28/2014 of November 27, which modified the VAT in Travel Agencies, special and general regime, introduced new cases in which the reverse charge mechanism will be applicable.

Alarmed by the enormous amount of VAT fraud involved in the sale of certain consumer goods, the legislature has included the sale of mobile phones, video game consoles, laptops and tablets in the cases of reverse charge VAT with effect from April 1, 2015.

This reverse charge mechanism will only apply when the recipient of the delivery is:

1.- a businessperson or professional reseller of this type of goods, regardless of the amount of the delivery.

2.- a businessperson or professional who, even if not a reseller of the goods, the amount of the deliveries of this type of goods, documented in the same invoice, exceeds the amount of 10,000.00 euros (excluding VAT).

In order to prevent fraud, if the same purchase is documented in more than one invoice, in an artificial breakdown of the operation, the sum of all of them will be considered in order to apply the limit, in this case joint, of 10,000.00 euros.

In these cases, the seller must document the transactions with a specific invoice series.

Likewise, the business owner or professional reseller must communicate their status to the Tax Agency before March 31 of this year 2015 by means of the corresponding census declaration.

Alicia Conesa

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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