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Post by account_disabled on Dec 13, 2023 4:27:15 GMT -6
Out within the territory of the country The place of taation is the territory of the country art. g section Event entry services cultural artistic sports scientific educational entertainment or similar such as fairs and ehibitions and ancillary services relating to admission services to these events The place where these events actually take place art. i section Restaurant and catering services The place of supply of the service is the place where the transport of passengers begins art. Section and Short-term rental of means of transport services The place where the means of transport are philippines photo editor actually placed at the service recipient's disposal art. n Tourist services The place where the service provider is based . Eceptions in the case of providing services In the case of providing services to natural persons not having a company special attention should be paid when determining the place of provision of services for Intermediation services Article d of the VAT Act. The place of provision of services to natural persons by intermediaries acting on behalf of third parties is the place where the basic transaction is made. Eample Mr. Wiesław provides an intermediation service to a natural person. The service involves finding and purchasing a vehicle in Germany. The intermediary completed this order . purchased a car in Germany on behalf of the natural person ordering the service . The place of provision of the intermediation service.
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