1.

Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made: the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works regarded as a supply of goods pursuant to Article 14(3); the supply of staff engaged in activities covered by point (a); the supply of immovable property, as referred to in Article 135(1)(j) and (k), where the supplier has opted for taxation of the supply pursuant to Article 137; the supply of used material, used material which cannot be re-used in the same state, scrap, industrial and non industrial waste, recyclable waste, part processed waste and certain goods and services, as listed in Annex VI; the supply of goods provided as security by one taxable person to another in execution of that security; the supply of goods following the cession of a reservation of ownership to an assignee and the exercising of this right by the assignee; the supply of immovable property sold by a judgment debtor in a compulsory sale procedure.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.