Romania has published Emergency Ordinance no. 85 of 17 June 2022 that, among other things, provides for the extension of the VAT reverse charge mechanism on certain supplies. This includes the following supplies for which the reverse charge was previously scheduled to expire on 30 June 2022:

• the supply of cereals and technical plants, including oilseeds and sugar beet, which are not in principle intended for final consumers;
• the transfer of greenhouse gas emission certificates as defined by Directive 2003/87/EC, which established a scheme for greenhouse gas emission allowance trading;
• the delivery of electricity to a taxable person trader for resale, established in Romania;
• the transfer of green certificates, as defined in Law no. 220/2008 on the system for promoting the production of energy from renewable energy sources;
• the supply of mobile phones;
• the supply of integrated circuit devices, such as microprocessors and central processing units, before their integration into end-user products;
• supplies of game consoles, tablet PCs, and laptops; and
• the delivery of natural gas to a taxable person trader for resale, established in Romania.

With respect to supplies of mobile phones, integrated circuit devices, game consoles, tablet PCs, and laptops, the reverse charge only applies if the value is at least RON 22,500, excluding VAT. The reverse charge is extended for the above supplies until 31 December 2026 as allowed by the recently published Council Directive (EU) 2022/890 of 3 June 2022.