Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 1: Obligation to pay
Section 1: Persons liable for payment of VAT to the tax authorities
Article 201 [1]
On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According
to Art. 1 No 1 Council Directive (EU) 2025/1539 of 18 July 2025 (OJ L,
2025/1539, 25.7.2025) Art. 201 will be replaced with effect from 1.7.2028 by
the following:
‚Article
201
1. On importation, VAT shall be payable
by any person or persons designated or recognised as liable by the Member State
of importation.
2. By way of derogation from paragraph 1 of this
Article, the supplier or, where applicable, the deemed supplier in accordance
with Article 14a(1), making distance sales of goods imported from third
territories or third countries that would be eligible for the special scheme
set out in Title XII, Chapter 6, Section 4, shall be the person liable to pay
the import VAT.
3. Where the supplier or the deemed supplier
referred to in paragraph 2 of this Article is not established in the Community
but in a third country with which neither the Union nor the Member State of
importation has concluded an agreement on mutual assistance similar in scope to
Council Directive 2010/24/EU*) and Regulation (EU)
No 904/2010, that supplier or deemed supplier shall appoint a tax
representative in the Member State of importation as the person liable for
payment of import VAT.
4. Where the importation of goods is
exempted in accordance with Article 143(1), point (ca), paragraph 3 of this
Article shall not
apply.
—————
*) Council
Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the
recovery of claims relating to taxes, duties and other measures (OJ L 84,
31.3.2010, p. 1, ELI: http://data.europa.eu/eli/dir/2010/24/oj
).’