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A retail seller of mobile phones, tablets, and consoles inquires whether the reverse charge mechanism should be applied when selling to end consumers. The DGT rules that, as the customers are private individuals, the seller is the taxable person responsible for charging the tax and fulfilling all tax obligations.
Question raised: Applicability of the reverse charge mechanism if the clients are final consumers and not resellers. Tax obligations required for the sale thereof.
The reverse charge mechanism is not applicable when the recipients are private individuals, as it only applies to resellers or professionals who declare their status. The seller holds the status of an entrepreneur and must charge VAT, comply with invoicing and record-keeping requirements, and could be subject to the equivalence surcharge regime if the products are sold without being transformed.
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