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 196 [1]

VAT shall be payable by any taxable person, or non-taxable legal person identified for VAT purposes, to whom the services referred to in Article 44 are supplied, if the services are supplied by a taxable person not established within the territory of the Member State.