Article 30
Place of Supply in Special Cases^[15]

As an exception to what is stipulated in Article 29 of this Decree-Law, the place of supply in special cases shall be as follows:

1. Where the Recipient of Services has a Place of Residence in an Implementing State and is registered for Tax therein, the place of supply shall be the Place of Residence of the Recipient of Services.

2. Where the Recipient of Services is in Business and has a Place of Residence in the State, and the Supplier does not have a Place of Residence in the State, the place of supply shall be in the State.

3. For the supply of Services provided on Goods, such as installation of Goods supplied by others, the place shall be where said Services were performed.

4. For the supply of means of transport to a lessee who is not a Taxable Person in the State and does not have a TRN in an Implementing State, the place shall be where such means of transport were placed at the disposal of the lessee.

5. For the supply of restaurant, hotel, and food and drink catering Services, the place shall be where such Services are actually performed.

6. For the supply of any cultural, artistic, sporting, educational or any similar Services, the place shall be where such Services were performed.

7. For the supply of Services related to real estate as specified in the Executive Regulation of this Decree-Law, the place of supply shall be where the real estate is located.

8. For the supply of transportation Services [or Transport-related Services] ^[G26], the place of supply shall be where the transportation starts. The Executive Regulation of this Decree-Law shall specify the place of supply for transportation Services and Transport-related Services if the trip includes more than one stop.