TITLE XIOBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 1Obligation to pay

Section 1Persons liable for payment of VAT to the tax authorities

Article 197

1

VAT shall be payable by the person to whom the goods are supplied when the following conditions are met:

a

the taxable transaction is a supply of goods carried out in accordance with the conditions laid down in Article 141;

b

the person to whom the goods are supplied is another taxable person, or a non-taxable legal person, identified for VAT purposes in the Member State in which the supply is carried out;

F1c

the invoice issued by the taxable person not established in the Member State of the person to whom the goods are supplied is drawn up in accordance with Sections 3 to 5 of Chapter 3.

2

Where a tax representative is appointed as the person liable for payment of VAT pursuant to Article 204, Member States may provide for a derogation from paragraph 1 of this Article.