Zero-Rating Exported Telecommunications Services – Article 32 – VAT Executive Regulations

Article 32 – Zero-Rating Exported Telecommunications Services

1. The export of telecommunications services shall be subject to the zero rate in the following situations:

1. A supply of telecommunications services by a telecommunications supplier who has a Place of Residence in the State to a telecommunications supplier who has Place of Residence outside the Implementing States.
2. A supply of telecommunications services by a telecommunications supplier who has a Place of Residence in the State to a Person who is not a telecommunications supplier and who has Place of Residence outside the State for a telecommunications service that is initiated outside the Implementing States.

2. For the purposes of paragraph (b) of Clause 1 of this Article, the place where a supply is initiated shall be identified according to the following:

1. The place of the Person who commences the supply.
2. If paragraph (a) of this Clause does not apply, the Person who pays in return for the services.
3. If paragraphs (a) and (b) of this Clause do not apply, the Person who contracts for the purposes of the supply.

3. For the purposes of this Article, a “telecommunications supplier” means a Person whose main activity is the supply of telecommunications services.