With the reply to the tax ruling no. 643/2021, the Italian tax authorities has provided some clarifications regarding the application of article 17, paragraph 6, letter c), Presidential Decree no. 633/1972. This provision identifies the transactions subject to the “reverse charge” mechanism related to “the supply of game consoles, tablet PCs and laptops, as well as the supply of integrated circuit devices, such as microprocessors and central processing units carried out before their installation in end-user products”.
Source PwC
