Article 30 – Place of Supply in Special Cases
- Where the Recipient of Services has a Place of Residence in an Implementing State and is registered for Tax therein, the place of supply shall be the Place of Residence of the Recipient of Services.
- Where the Recipient of Services is in Business and has a Place of Residence in the State, and the Supplier does not have a Place of Residence in the State, the place of supply shall be in the State.
- For the supply of Services provided on Goods, such as installation of Goods supplied by others, the place shall be where said Services were performed.
- For the supply of means of transport to a lessee who is not a Taxable Person in the State and does not have a TRN in an Implementing State, the place shall be where such means of transport were placed at the disposal of the lessee.
- For the supply of restaurant, hotel, and food and drink catering Services, the place shall be where such Services are actually performed.
- For the supply of any cultural, artistic, sporting, educational or any similar services, the place shall be where such Services were performed.
- For the supply of Services related to real estate as specified in the Executive Regulation of this Decree-Law, the place of supply shall be where the real estate is located.
- For the supply of transportation Services or Transport-related Services, the place of supply shall be where the transportation starts. The Executive Regulation of this Decree-Law shall specify the place of supply for transportation Services and Transport-related Services if the trip includes more than one stop.