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