The exportation of services shall be subject to the zero rate in the following cases:

1. If the following conditions are met:

   1. The services are supplied to a recipient of services who has no place of residence in any applying state and is outside the State when the services are performed.

   2. The services are not supplied directly in connection with real properties situated in the State or any improvement to such real properties or directly in connection with moveable personal assets situated in the State when the services are performed.

   3. [The services shall not be treated as performed in the State or in a designated area under Clauses (3) to (8) of Article 30 and Article 31 of the Decree-Law.] ^[G28]

2. If the services are actually performed outside the applying states or are the arrangement of services that are actually performed outside the applying states.

3. If the supply includes the provision of outbound tour packages, for the part relating to such service.

For the purposes of Paragraph (a) of Clause (1) of this Article, a person shall be deemed as being 'outside the State' if his presence is only for a short period of less than (30) thirty days, [and] ^[G29]his presence in the State is not effectively connected with the supply.^[17]

Notwithstanding the provisions of Paragraph (a) of Clause (1) of this Article, a supply of services shall not be zero-rated, if the supply is made under an agreement entered into, whether directly or indirectly, with a non-resident recipient of services if all of the following conditions are met:

1. If services are received by another person within the State or it is reasonably foreseeable at the time of the agreement's conclusion that services will be received by another person within the State. This includes, but is not limited to, an employee or manager of the non-resident recipient of the services.

2. Where it is reasonably foreseeable at the time of the agreement's conclusion that [*] ^[G30]services will be received by another person, the input tax on them may not be fully recovered in accordance with Article 54 or [Article 57]^[G31]of the Decree-Law.

For the purposes of Paragraph (c) of Clause (1) of this Article, services that include the 'provision of outbound tour packages' mean the services that a taxable person provides in packaging one or more tourism products and also services outside the applying states, including goods and services such as accommodation, meals, transport, and other activities.