Place of supply for unregistered persons: delivery address on the invoice determines the place of supply; record delivery address. For supplies of goods to unregistered persons the place of supply is the location as per the recipient's address recorded in the invoice, and where no such address is recorded the supplier's location applies; recording the recipient's State on the invoice is deemed to be recording the address. Where billing and delivery addresses differ on the invoice, the place of supply is the delivery address, and suppliers may record the delivery address as the recipient's address for this purpose.