# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 195

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

VAT shall be payable by any person who is identified for VAT purposes in the Member State in which the tax is due and to whom goods are supplied in the circumstances specified in Articles 38 or 39, if the supplies are carried out by a taxable person not established within that Member State.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/195 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-195
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.