Place of supply for OIDAR: recipient deemed in taxable territory if any two specified location indicators point there. For OIDAR services the recipient is deemed to be located in the taxable territory if any two non-contradictory location indicators point to the taxable territory; those indicators include the online address provided by the recipient, the issuance place of the payment card used, the billing address, the device IP address, the bank branch maintaining the payment account, the SIM country code, and the location of a fixed land line through which the service is received.