# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 194

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/194 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-194
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.