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 24f [2]

For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:

1. the billing address of the customer;

2. the internet Protocol (IP) address of the device used by the customer or any method of geolocation;

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

4. the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;

5. the location of the customer’s fixed land line through which the service is supplied to him;

6. other commercially relevant information.