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)