Article 192a Directive 2006/112/EC
Persons liable for payment of VAT to the tax authorities
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 1 · Obligation to pay › Section 1 · Persons liable for payment of VAT to the tax authorities
Open in the compendium3 cases ↓
Text of Article 192a
For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met:
(a)he makes a taxable supply of goods or of services within the territory of that Member State;
(b)an establishment which the supplier has within the territory of that Member State does not intervene in that supply.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 192a: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 192a of Directive 2006/112/EC, most recent first.
- C-533/22 Adient Judgment · 13 June 2024 · Romania · cites Article 192a(b)
- C-931/19 Titanium Judgment · 3 June 2021 · Austria
- C-499/13 Macikowski Opinion · 6 November 2014 · Poland
VAT Committee guidelines on Article 192a: 5
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 113 · 3 June 2019 · document 3.1. Article 192a – call-off stock – whether to consider a call- off stock warehouse to be a fixed establishment of the supplier
- Meeting 088 · 2009-07-13-14 · document 6.1 Article 192a – follow-up of VAT Package – notions associated with place of supply rules – place of business – fixed establishment – permanent address – usual residence
- Meeting 088 · 2009-07-13-14 · document 6.4 Article 192a – follow-up to VAT Package – taxable person with place of business – regarded as established whether or not intervention
- Meeting 086 · 2009-03-18-19 · document 5.4 Article 192a – follow-up to VAT Package – taxable person with fixed establishment – intervention if use of technical and human resources – administrative support tasks disregarded – deemed intervention if invoice issued under VAT number of fixed establishment
- Meeting 062 · 14 November 2000 · document 4.2 · overtaken Article 21* – place of supply at place of the supplier – fixed establishment or branch in Member State of the customer – only relevant if service effectively supplied from fixed establishment – case-by-case if supplied from branch – rebuttable presumption