VAT Directive, Article 196 (reverse charge on Article 44 services) (Council Directive 2006/112/EC, Art 196)
When a supplier not established in a member state supplies a service to a business there, the business customer pays the VAT under the reverse charge and the supplier charges none.
Dated 17 Oct 2026Source checked 17 Oct 2026Basis: primary text
In the source's own words
“VAT shall be payable by any taxable person, or non-taxable legal person identified for VAT purposes, to whom the services referred to in Article 44 are supplied, if the services are supplied by a taxable person not established within the territory of the Member State.”
Where it was read
Figures it counts in
It is shown on its own, not counted into a figure.