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…