Place of Supply in the Case of Supply of Services

Art. 22.

(1)

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

1. The place where the immovable property is situated, where the service is connected with immovable property, including:
   1. services provided by experts or agents in connection with immovable property;
   2. services for preparation and coordination of construction works in connection with immovable property, such as: architectural, engineering, supervisory, etc.;
2. The place where a transport service is provided having regard to the distance covered for the supply of transport services;
3. The place where the service is physically carried out where:
   1. the service is connected with cultural, artistic, sporting, scientific, educational, hotel, restaurant and other tourist or similar activities, including the activities for their organisation;
   2. the service is connected with the transport handling of goods;
   3. the service constitutes an evaluation, appraisal or work on movable property;
4. The place of use of the goods where goods are leased or hired, except for transport vehicles exported by the lessee to another country;
5. The place of supply is the place of establishment or the business of the customer where the customer engages in independent economic activity for the following services:
   1. transfers of ownership or assignments of licences, patents, copyright, trademark, know-how or other similar industrial or intellectual property rights;
   2. provision of advertising services;
   3. provision of consultancy services by consultants, engineers, accountants, lawyers, legal counsels and others, as well as by consultancy offices or businesses;
   4. telecommunications services, data processing, and the supply of information;
   5. refraining from activities or waiver of activities or rights;
   6. provision of financial services;
   7. provision of insurance and re-insurance and security services;
   8. supply of staff;
   9. intermediary services provided by a commissioner acting on behalf of and at the expense of another person in connection with the services listed in this subparagraph.

(2)

Further to the cases under par. 1, the place of supply of services, including the chartering of transportation means, shall be considered to be the place where the supplier regularly engages in his independent economic activity or has a business from where the services are provided.

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