Article 7 - Supplies made through agents

A. If a Taxable Person Supplies or receives Goods or Services in his own name on his client’s behalf (the undisclosed agent), he shall be treated as having made or received such Supply himself.

B. If a Taxable Person Supplies Goods or Services in the name and on behalf of his client (the disclosed agent), the Supply shall be considered, for Tax purposes, as occurring between the client and the third party.

C. A disclosed agent shall evidence his status in accordance with the following:

1. A power of attorney from the client in which he expressly authorises the Agent to act in his name and on his behalf.

2. A contract, invoice, or any other document that clearly shows the Supply was made in the name and on behalf of the client, provided that such document contains the subject of the transaction, the name and address of the client and agent as well as details of the third party.