Specific Case of Charging the Tax

Art. 61.

Where a registered person obtains a service within the country by a person with registered office outside the country without any business under Art. 20 within the territory of the country, the customer shall charge a tax for the tax base of the supply if all of the following conditions are met:

1. The place of supply is within the territory of the country;
2. The service obtained is the object of taxable supply;
3. The service obtained is used also for exempted supplies;
4. The foreign person is not registered under this Law.