Every Person who has a Place of Residence in the State or in one of the Applying States [*] ^[G1], shall register for the Tax if:

1. The value of the supplies set forth in Article 19 hereunder exceeds, during the previous (12) twelve-month period, the Mandatory Registration Threshold; or

2. It is expected that the value of the supplies set forth in Article 19 hereunder will exceed the Mandatory Registration Threshold during the next (30) thirty days.

Every Person who does not have a Place of Residence in the State or in one of the Applying States [*] ^[G2] shall register for the Tax if such Person makes supplies of Goods or Services and no other Person obligated to pay the Due Tax for such supplies is in the State. ^[G3]

The Executive Regulations of this Decree-Law shall determine the time limits during which the Person shall notify the Authority of the necessity to register for the Tax and the effective date of the Tax Registration.