Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [2]

Article 9d [with effect from 1.7.2028] [3]

For the application of Article 28a of Directive 2006/112/EC, where, on the basis of information provided by the person supplying the underlying services, a taxable person does not act as the deemed supplier, that taxable person shall not be held liable for the payment of the VAT due where it is subsequently found that that taxable person should have been deemed to be the supplier, provided that all of the following conditions are met:

1. the taxable person is dependent on information provided by the supplier of the services;

2. the information provided by the supplier of the services is erroneous;

3. the taxable person can prove that they did not and could not reasonably have known that that information was erroneous.