CHAPTER V

PLACE OF TAXABLE TRANSACTIONS
SECTION 4

Place of supply of services

(Articles 43 to 59 of Directive 2006/112/EC)
Subsection 3c

Evidence for the identification of the location of the customer and rebuttal of presumptions
Article 24f
For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:
1. the billing address of the customer;
2. the internet Protocol (IP) address of the device used by the customer or any method of geolocation;
3. bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;
4. the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;
5. the location of the customer’s fixed land line through which the service is supplied to him;
6. other commercially relevant information.
Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.