Article 197
1. VAT shall be payable by the person to whom the goods are supplied when the following conditions are met: (a) the taxable transaction is a supply of goods carried out in accordance with the conditions laid down in Article 141; (b) the person to whom the goods are supplied is another taxable person, or a non-taxable legal person, identified for VAT purposes in the Member State in which the supply is carried out; (c) the invoice issued by the taxable person not established in the Member State of the person to whom the goods are supplied is drawn up in accordance with Articles 220 to 236. 2. Where a tax representative is appointed as the person liable for payment of VAT pursuant to Article 204, Member States may provide for a derogation from paragraph 1 of this Article.