Section 1: Subject matter and scope

§ 3g Place of supply of gas and electricity, heat and cold air

(1) Where a supply of gas through the gas network, electricity or heating or cooling via heat or cooling networks to a taxable person, whose main business activity with regard to the acquisition of these goods is their supply and whose own consumption of these goods is of secondary importance, the place of supply shall be deemed to be the place at which the purchaser operates his business. If the supply is made to the fixed establishment of a taxable person, within the meaning of sentence 1, the location of the fixed establishment shall be decisive for determining the place of supply.

(2) In the case of a supply of gas through the natural gas network, electricity or heating or cooling via heat or cooling networks to purchasers other than those referred to in paragraph 1, the place of supply shall be deemed to be the place at which the purchaser actually uses or consumes the goods. In the case where the goods are not actually used or consumed by such purchaser, they are deemed to be used or consumed in the place where the purchaser has his registered office, has a fixed establishment to which the goods are supplied or is resident.

(3) The provisions of § 1a paragraph 2 and § 3 paragraph 1a shall not be applied with regard to goods where the place of supply is determined according to paragraph 1 or paragraph 2.