TITLE XIOBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
CHAPTER 1Obligation to pay
Section 1Persons liable for payment of VAT to the tax authorities
Article 193
VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in F1Articles 194 to 199b and Article 202.