Place of supply for mobile services set by billing address, payment location, or recipient location for online recharges. Place of supply for mobile connections depends on service type: for domestic postpaid services it is the billing address of the recipient; for domestic prepaid services it is the place where payment is received or vouchers are sold, except where internet/e payment recharges use the recorded location of the recipient; supplier location is not used domestically to preserve the consumption principle; for international telecom supplies the place of supply is the recipient's location.