Location of the recipient of services

Location of recipient of services determines taxing jurisdiction and registration and compliance obligations for service use.

Location of the recipient of services determines taxing jurisdiction: the location is the registered place of business receiving the supply; if received at a different place, the fixed establishment there; if received at multiple establishments, the establishment most directly concerned with receipt; and if none, the usual place of residence. Determination follows a sequential test: registration premises where a single registration exists; otherwise business establishment; fixed establishment where services occur; the establishment most directly concerned when services occur at multiple places; and failing these, usual residence. For receivers, the location is where the service is used or consumed.