Council Directive 2006/112/EC Article 194

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 194

1. 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 provide that the person liable for payment of VAT is the person to whom the goods or services are supplied.

2. Member States shall lay down the conditions for implementation of paragraph 1.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889