Before revision: EU law requires that, where goods or services are procured within the EU by a VAT taxpayer, VAT must be paid only in the member state where the purchaser resides, while in other cases, VAT is payed in the member state where the supplier resides.
After revision: EU law requires that, where goods or services are procured within the EU by a VAT taxpayer, VAT must be paid only in the member state where the purchaser resides, while in other cases, VAT must be payed in the member state where the supplier resides.