Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 1: Obligation to pay

Section 2: Payment arrangements

Article 209

Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2(1)(b)(i), comply with the payment obligations set out in this Section.