Place of Supply in the Case of Supply of Goods

Art. 21.

The place of supply in the case of supply of goods for taxation purposes within the meaning of this Law shall be considered to be any of the following:

1. The place where the goods are assembled or installed, whereby the ownership or other rights in rem over the goods assembled or installed by or at the expense of the supplier are transferred;
2. The place where the goods are located prior to their transportation in the case when the goods are not transported and assembled or installed by or at the expense of the supplier;
3. The place where the goods are located as of the date of the transfer of ownership or other rights in rem or its actual delivery in the case when the goods are not transported.