Article 201 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 compendium7 cases ↓
Text of Article 201
On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 201: 7 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 201 of Directive 2006/112/EC, most recent first.
- C-72/24 Keladis I and Keladis II Judgment · 29 January 2026 · Greece
- C-714/20 U.I. (Indirect customs representative) Judgment · 12 May 2022 · Italy
- C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Opinion · 9 September 2021 · United Kingdom
- C-531/17 Vetsch Int. Transporte Judgment · 14 February 2019 · Austria
- C-528/17 Božičevič Ježovnik Judgment · 25 October 2018 · Slovenia
- C-154/16 Latvijas Dzelzceļš Judgment · 18 May 2017 · Latvia
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany
VAT Committee guidelines on Article 201: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 094 · 19 October 2011 · document 6.4 Article 201 – person designated as liable for payment of import VAT – deduction of the VAT paid by representative
Commission explanatory notes on Article 201
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the