1According to Art. 3 No 7 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, 25.3.2025) Art. 194 will be replaced with effect from 1.7.2028 by the following:
‚Article 194
1. Without prejudice to Articles 195 and 196, where the taxable supply of goods or services is carried out by a taxable person who is not established, and is not identified for VAT purposes by means of an individual VAT identification number as referred to in Article 214, in the Member State in which the VAT is due, the taxable person liable for payment of VAT shall be the person to whom the goods or services are supplied if that person is already identified for VAT purposes in that Member State.
In addition, where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States may, in accordance with the conditions which they lay down, provide that the person liable for payment of VAT is to be the person to whom the goods or services are supplied.
2. Paragraph 1 of this Article shall not apply to a supply of goods carried out by a taxable dealer as defined in Article 311(1), point (5), where the goods are subject to VAT in accordance with the special arrangements provided for in Title XII, Chapter 4, Section 2.’