Place of supply for passenger transport: recipient location if registered; otherwise embarkation point for each separate journey. Place of supply for passenger transportation depends on registration: if the traveller is registered the place of supply is the location of the recipient; ... Summary
Place of supply for passenger transport: recipient location if registered; otherwise embarkation point for each separate journey.
Place of supply for passenger transportation depends on registration: if the traveller is registered the place of supply is the location of the recipient; if not registered each leg is treated as a separate supply and the place of supply is the point where the passenger embarks for that journey.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.