The reverse charge is a mechanism that regards the application of VAT on the sale price. The seller issues an invoice without charging the tax and indicates the rule that involves the application of the reverse charge (Article 17, paragraph 6 of Presidential Decree 633/1972). The latest changes to the text were made by the Legislative Decree 83/2012 (converted into Law 134 of 7 August 2012). The buyer does not have VAT on the price, but he must pay the VAT on his own - however, only if he were to resell the estate to a third person.
According to the reverse charge mechanism: - the seller issues an invoice without charging of the tax, under article 17 paragraph 6 letter a-bis) of the VAT Decree, - the transferee must supplement the invoice with indication of the applicable rate and the relative tax, write it down in the register of purchases and that of invoices or fees.