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 204 [1]
1. Where, pursuant to Articles 193 to 197 and Articles 199 and 200, the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC [2] and Regulation (EC) No 1798/2003 [3], Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.
[4] However, Member States may not apply the option referred to in the second subparagraph to a taxable person within the meaning of point (1) of Article 358a, who has opted for the special scheme for services supplied by taxable persons not established within the Community.
2. The option under the first subparagraph of paragraph 1 shall be subject to the conditions and procedures laid down by each Member State.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According
to Art. 1 No 3 Council Directive (EU) 2025/1539 of 18 July 2025 (OJ L,
2025/1539, 25.7.2025) Art. 204, paragraph 1 will be amended with effect from
1.7.208 as follows:
a) the second subparagraph is
replaced by the following:
‚Furthermore, where the
taxable transaction is carried out by a taxable person who is not established
in the Member State in which the VAT is due and no legal instrument exists with
the country in which that taxable person is established or has their seat,
relating to mutual assistance similar in scope to that provided for in
Directive 2010/24/EU and Regulation (EU) No 904/2010, Member States may take
measures to provide that the person liable for payment of VAT is to be a tax
representative appointed by the non-established taxable
person.’;
b) the following subparagraph is
added:
‚By way of derogation from the first and second
subparagraph of this paragraph, where a taxable person is required to appoint a
tax representative in accordance with Article 201(3), that taxable person shall
appoint a tax representative as the person liable for payment of VAT on
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.’.
2Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 73, , p. 18). Directive as last amended by the Act of Accession of 2003.
3Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (OJ L 264, , p. 1). Regulation amended by Regulation (EC) No 885/2004 (OJ L 168, , p. 1).
4↓M23, A2