Registered customers
Service |
Place of supply |
Courier services |
Location of service recipient |
Goods Transport Agency services |
Location of service recipient |
Warehousing services |
Location of immovable property |
Customs clearance services |
Location of service recipient |
Unregistered customers
Service |
Place of supply |
Courier services |
Location of handing over of shipments for transportation |
Goods Transport Agency services |
Location of handing over of shipments for transportation |
Warehousing services |
Location of immovable property |
Customs clearance services |
Address on record of customer or the location of supplier (if address on record does not exist) |