Article 193 of Directive 2006/112/EC provides that the person liable for payment of the value added tax (VAT) is the taxable person supplying the goods.
Direktiivi 2006/112/EÜ artiklis 193 on sätestatud, et käibemaksu tasumise eest vastutav isik on maksukohustuslane, kes kaupu tarnib.