Article 205 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 compendium14 cases ↓
Text of Article 205
In the situations referred to in Articles 193 to 200 and Articles 202, 203 and 204, Member States may provide that a person other than the person liable for payment of VAT is to be held jointly and severally liable for payment of VAT.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 205: 14 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 205 of Directive 2006/112/EC, most recent first.
- T-356/25 Rapera Judgment · 8 July 2026
- C-121/24 Vaniz Judgment · 11 December 2025 · Bulgaria
- C-276/24 KONREO Judgment · 10 July 2025 · Czechia
- C-796/23 Česká síť (Partners in a ‘company’) Opinion · 3 July 2025 · Czechia
- C-278/24 Genzyński Judgment · 30 April 2025 · Poland
- C-277/24 Adjak Judgment · 27 February 2025 · Poland
- C-331/23 Dranken Van Eetvelde Judgment · 12 December 2024 · Belgium
- C-180/22 Mensing II Opinion · 23 March 2023 · Germany
- C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Bulgaria
- C-227/21 HA.EN. Opinion · 5 May 2022 · Lithuania
- C-4/20 ALTI Judgment · 20 May 2021 · Bulgaria
- C-154/16 Latvijas Dzelzceļš Judgment · 18 May 2017 · Latvia
- C-499/13 Macikowski Opinion · 6 November 2014 · Poland
- C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
VAT Committee guidelines on Article 205: 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 008-009 · 1980-05-06-07 1980-06-04 · document II.d) · overtaken Article 21(1)(a)* – place of supply – non-established supplier – person liable to pay VAT – joint and several liability
Commission explanatory notes on Article 205
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
- 2.1.1 Relevant provisions (p. 14) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation. VAT Directive VAT Implementing Regulation • Article 14, Article 14a • Article 5b • Article 31 – 33 • Article 5c • Article 36b • Article 5d • Article 66a • Article 41a • Article 136a • Article 54b • Article 169 • Article 54