1.

Under the internal system, the following shall be liable to pay value added tax: the taxable person carrying out the taxable supply of goods or of services, except for the cases referred to in (b) and (c). Where the taxable supply of goods or of services is effected by a taxable person who is not established within the territory of the country, Member States may, under conditions determined by them, lay down that the person liable to pay tax is the person for whom the taxable supply of goods or of services is carried out; taxable persons to whom services covered by Article 9(2)(e) are supplied or persons who are identified for value added tax purposes within the territory of the country to whom services covered by Article 28b(C), (D), (E) and (F) are supplied, if the services are carried out by a taxable person not established within the territory of the country; the person to whom the supply of goods is made when the following conditions are met: the taxable operation is a supply of goods made under the conditions laid down in Article 28c(E)(3), the person to whom the supply of goods is made is another taxable person or a non-taxable legal person identified for the purposes of value added tax within the territory of the country, the invoice issued by the taxable person not established within the territory of the country conforms to Article 22(3). However, Member States may provide a derogation from this obligation, where the taxable person who is not established within the territory of the country has appointed a tax representative in that country; any person who mentions the value added tax on an invoice or other document serving as invoice; any person effecting a taxable intra-Community acquisition of goods.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.