Article 31 - Place of Supply of Telecommunication and Electronic Services

Article (31) - Place of Supply of Telecommunication and Electronic Services

1. For telecommunications and electronic Services specified in the Executive Regulation of the Decree-Law, the place of supply shall be:
a. In the State, to the extent of the use and enjoyment of the supply in the State.
b. Outside the State, to the extent of the use and enjoyment of the supply outside the State.
2. The actual use and enjoyment of all telecommunications and electronic Services shall be where these Services were used regardless of the place of contract or payment.