Chapter V: Place of taxable transactions

Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 3c: Evidence for the identification of the location of the customer and rebuttal of presumptions [1]

Article 24e [2]

For the purposes of applying the rules in Article 56(2) of Directive 2006/112/EC and fulfilling the requirements of Article 24c of this Regulation, the following shall, in particular, serve as evidence:

1. the billing address of the customer;

2. bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;

3. registration details of the means of transport hired by the customer, if registration of that means of transport is required at the place where it is used, or other similar information;

4. other commercially relevant information.