Location of the Supplier of Services

Location of supplier of services determines taxing jurisdiction and registration compliance, including place of use for recipients.

The definition of Location of the supplier of services designates the place governing registration and taxing jurisdiction: the registered place of business, a fixed establishment elsewhere, the establishment most directly concerned where multiple sites exist, or the supplier's usual residence if none exist. Determination follows a sequential test-registered premises if a single registration exists, otherwise business establishment, fixed establishment, the establishment most directly concerned, and lastly usual residence. For service receivers the relevant place is where the service is used or consumed.