Title V: Place of taxable transactions

Chapter 3: Place of supply of services [1]

Section 3: Particular provisions [2]

Subsection 8: Supply of telecommunications, broadcasting and electronic services to non-taxable persons [3]

Article 58 [4]

1. The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides:

1. telecommunications services;

2. radio and television broadcasting services;

3. electronically supplied services, in particular those referred to in Annex II.

Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.

2. – 6. (deleted)