# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 197

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

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;
(c) 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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/197 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-197
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.