Place of supply: registered person equals recipient location; unregistered travel treated as separate journeys with embarkation locations determining supply. For a registered person, the place of supply is the location of the recipient. For an unregistered person, each travel leg is a separate supply: the place ... Summary
Place of supply: registered person equals recipient location; unregistered travel treated as separate journeys with embarkation locations determining supply.
For a registered person, the place of supply is the location of the recipient. For an unregistered person, each travel leg is a separate supply: the place of supply is the place of embarkation for the outbound journey and the place of embarkation for the return journey.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.