Article 31 – Place of Supply of Telecommunication and Electronic Services
- For telecommunications and electronic Services specified in the Executive Regulation of the Decree-Law, the place of supply shall be:
- In the State, to the extent of the use and enjoyment of the supply in the State.
- Outside the State, to the extent of the use and enjoyment of the supply outside the State.
- The actual use and enjoyment of telecommunications and electronic Services shall be where the Services were actually used regardless of the place of contract or payment.