Place of supply for unregistered persons: delivery address on the invoice determines place of supply when billing and delivery differ. Where goods are supplied to an unregistered person, the place of supply is the location shown by the recipient's address recorded on the invoice; if the invoice lacks the recipient's address, the supplier's location applies. If billing and delivery addresses differ, the place of supply shall be the delivery address recorded on the invoice, and suppliers may record the delivery address as the recipient's address to determine place of supply.