Place of Supply of Goods – Article 27 – VAT Decree Law

Article 27 – Place of Supply of Goods

1. The place of supply of Goods shall be in the State if the supply was made in the State and does not include Export from or Import into the State.
2. The place of supply of installed or assembled Goods if exported from or imported into the State shall be:
1. In the State, if assembly or installation of the Goods was done in the State.
2. Outside the State, if assembly or installation of the Goods was done outside the State.
3. The place of supply of Goods that includes Export or Import shall be as follows:
1. Inside the State in the following instances:
1. If the supply includes exporting to a place outside the Implementing States.
2. If the Recipient of Goods in an Implementing State is not registered for Tax in the state of destination, and the total exports from the same supplier to this state does not exceed the Mandatory Registration Threshold for such state.
3. If the Recipient of Goods in the State does not have a Tax Registration Number, and the total exports from the same supplier in an Implementing State to the State exceeds the Mandatory Registration Threshold.
4. If Clause 1 of Article 26 of this Decree-Law applies, and the ownership of Goods is transferred in the State.
2. Outside the State in the following instances:
1. If the supply includes an Export to a customer registered for Tax purposes in one of the Implementing States.
2. If the Recipient of Goods is not registered for Tax in the Implementing State to which export is made, and the total exports from the same supplier to this Implementing State exceeds the Mandatory Registration Threshold for such state.
3. If the Recipient of Goods does not have a Tax Registration Number and the Goods are Imported from a supplier registered for Tax in an Implementing State from which import is made, and the total value of imported Goods from the same supplier to the State do not exceed the Mandatory Registration Threshold.
4. Goods shall not be treated as exported outside the State and then reimported if such Goods are supplied in the State and this supply required that the Goods exit and then re-enter the State according to the instances specified in the Executive Regulation of this Decree-Law.