VATupdate

Implementation of domestic reverse-charge for non established entities (art. 194 of the EU VAT Directive)

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Article 194
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.

Source Aleksandra Heinzer

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