- Law 207/2024 introduced a specific VAT discipline for logistics contracts
- VAT will be paid by the client for services related to logistics and transportation
- The implementation of the new discipline is pending a directive from the Director of the Revenue Agency
- The reverse charge mechanism may be introduced for these services after approval from the EU Council
- The reverse charge extension was previously denied by the EU Commission in 2020
- The new VAT payment method applies to services provided through contracts with predominant use of labor at the client’s premises
- Services must be carried out using the client’s assets to qualify for the special VAT discipline
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
