Article 204
1. Where, pursuant to Articles 193 to 197 and Articles 199 and 200, the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC and Regulation (EC) No 1798/2003 , Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.
However, Member States may not apply the option referred to in the second subparagraph to a taxable person within the meaning of point (1) of Article 358a who has opted for the special scheme for services supplied by taxable persons not established within the Community.
2. The option under the first subparagraph of paragraph 1 shallfull text
be subject to the conditions and procedures laid down by each Member State.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
1
public authority
Who
Country
What they wrote
Autorités françaises
FR
une obligation de représentation fiscale en application du deuxième alinéa de l’article 204 de la directive TVA. Enfin, les assujettis non établis dans l’UE qui souhaitent s’enregistrer au IOSS pour déclarer et payer la TVA sur les ventes à distance de biens i ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.