Vsak davčni zavezanec, razen davčnih zavezancev iz člena 28a(4), ki na ozemlju države opravlja dobave blaga ali storitev, ki mu dajejo pravico do odbitka, razen dobav blaga ali storitev, za katere davek plača izključno naročnik ali prejemnik v skladu s členom 21(1)(a), (b), (c) ali (f).
Every taxable person, with the exception of those referred to in Article 28a(4), who, within the territory of the country, effects supplies of goods or of services giving him the right of deduction, other than supplies of goods or of services for which tax is payable solely by the customer or the recipient in accordance with Article 21(1)(a), (b), (c) or (f).