Article 204 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 compendium9 cases ↓
Text of Article 204
1.Where, pursuant to Articles 193 to 197 and Articles 199 and 200, the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC 17 and Regulation (EC) No 1798/2003 18, Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.
However, Member States may not apply the option referred to in the second subparagraph to a taxable person within the meaning of point (1) of Article 358a who has opted for the special scheme for services supplied by taxable persons not established within the Community.
2.The option under the first subparagraph of paragraph 1 shall be subject to the conditions and procedures laid down by each Member State.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 204: 9 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 204 of Directive 2006/112/EC, most recent first.
- T-356/25 Rapera Judgment · 8 July 2026 · cites Article 204(1), (2)
- C-121/24 Vaniz Opinion · 4 September 2025 · Bulgaria · cites Article 204(1)
- C-331/23 Dranken Van Eetvelde Opinion · 5 September 2024
- C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Opinion · 2 June 2022
- C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
- C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany · cites Article 204(1)
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany · cites Article 204(1)
- C-499/13 Macikowski Judgment · 26 March 2015 · Poland · cites Article 204(1)
- C-624/10 Commission v France Judgment · 15 December 2011 · France
VAT Committee guidelines on Article 204: 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 052 · 1997-05-28-29 · document II.5.1 Article 21(1)(d)* – nature of supply – construction of buildings – option to regard as supply of goods – place of taxation where work is carried out – dispatch or transport of materials – liability and identification
Commission explanatory notes on Article 204
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
- 3 THE SPECIAL SCHEMES (p. 35) The new provisions modify the existing VAT special schemes16 laid down in the VAT Directive (non-Union scheme, Union scheme) and add a new one (import scheme). The below table provides an overview of the amendments that will apply as from 1 July 2021. Table 3: Overview of changes to the special schemes as of 1 July 202
- 3.1.5 Is there a need to appoint a tax representative? (p. 39) Member States may not require non-EU suppliers to appoint a tax representative to be able to use the non-Union scheme (Article 204 of the VAT Directive), but the supplier is free to appoint one. An intermediary (as described in section 4.2.5) is only appointed for the use of the import scheme.