Article 28 of the Decree-Law defines the place of supply for water and specific forms of energy delivered via a distribution system. The rules differentiate based on the customer's tax status. For a supply from a Taxable Person in the State to a Taxable Trader resident in an Implementing State, the place of supply is the trader’s place of residence. Conversely, for supplies from a Taxable Person to a Non-Taxable Person, the place of supply is determined by the location of actual consumption, as specified in the Executive Regulation of the Decree-Law.
Title 5 - Rules Pertaining to Supplies
Chapter 2 - Place of Supply
Article 28 Place of Supply of Water and Energy
The supply of water and the forms of energy specified in the Executive Regulation of this Decree-Law through a distribution system, shall be considered as done in the Place of Residence of the Taxable Trader in case the distribution was conducted by a Taxable Person having a Place of Residence in the State to a Taxable Trader having a Place of Residence in an Implementing State.
The supply of water and the forms of energy specified in the Executive Regulation of this Decree-Law through a distribution system, shall be considered to have occurred at the place of actual consumption, if distribution was conducted by a Taxable Person to a Non-Taxable Person.
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.