Place of Supply of Telecommunication and Electronic Services – Article 31 – VAT Decree Law

Article 31 – Place of Supply of Telecommunication and Electronic Services

1. For telecommunications and electronic Services specified in the Executive Regulation of the Decree-Law, the place of supply shall be:
1. In the State, to the extent of the use and enjoyment of the supply in the State.
2. Outside the State, to the extent of the use and enjoyment of the supply outside the State.
2. The actual use and enjoyment of telecommunications and electronic Services shall be where the Services were actually used regardless of the place of contract or payment.