Article 18 - Place of Supply of Electronic Services

A. Electronic Services shall include, but not be limited to, the following:

1. Services that provide or support an electronic network, including a website or web page on the internet.

2. Digital products, including computer programmes and any changes or updates to software programmes.

3. Services automatically generated by a computer over the internet or an electronic network, as a response to specific data inputs by the receiver.

4. Internet Services software for information that allows the communications component to provide an assisting element, for example components that allow access to news, weather or travel reports, web hosting, online discussion and others.

5. Supply of a website domain, web hosting and remote maintenance of software and equipment.

6. Supply of visual content such as images or texts that are automatically supplied, screensavers, electronic books and other documents and digital files.

7. Supply of music, films, television series, games, magazines, newspapers, or other programmes upon request.

8. Provision of advertising on websites and advertising space on websites and any rights associated with such advertising.

9. Provision of online Educational Services.

10. Supply of computer programmes and updates.

B. Where the Customer is not a Taxable Person, the place of Supply of Electronic Services shall be the place where the Services are used and enjoyed.

C. The place of Supply of Electronic Services provided to a taxable Customer shall be the Place of Residence of the Customer. For the purposes of determining the Place of Residence of the Customer, the Supplier may refer to the following:

1. The Customer's address as stated on the Tax Invoice or other documents used for billing,

2. Details of the Customer's bank account,

3. The Internet Protocol address of the Customer used to receive Telecommunications Services and Electronic Services,

4. The country code of the SIM card used by a Customer to receive Telecommunications Services and Electronic Services,

5. Other information of a commercial nature.

D. The place of use and enjoyment of the Electronic Service shall be determined on the date of Supply and any subsequent changes to the use of the Service received shall not affect the place of Supply.