Place of supply

(1) Except as otherwise provided, a supply of goods or services shall be regarded as taking place in Belize if– (a) the supplier is a resident; or (b) the supplier is a non-resident and– (i) in the case of a supply of goods, the goods supplied are located in Belize at the time of the supply; or (ii) in the case of a supply of services, the services are physically performed in Belize by any person who is in Belize at the time the services are performed. (2) Except as provided in sub-sections (l)(b), (5), and (7), a supply of goods or services shall be regarded as not taking place in Belize if the supplier is a non-resident. (3) Where a supplier who is not resident in Belize and is not a registered person makes a supply of goods or services referred to in sub-section (l)(b), (5), or (7) to a recipient who is a registered person and who acquires the goods or services exclusively for the purpose of making taxable supplies, the supply shall be deemed to take place outside Belize unless the supplier and recipient have agreed in writing that this sub- section shall not apply. (4) Where goods that have been imported into Belize are supplied to a person before the goods are entered for use within 32 Belize, the supply shall be deemed to have taken place outside Belize. (5) Where a supply is of the lease or hire of goods, including under a charter party or agreement for chartering– (a) if the goods are for use, or are used, wholly outside Belize, the supply shall be treated as taking place outside Belize; (b) if the goods are for use, or are used, wholly or partly in Belize, the supply shall be treated as taking place in Belize; (c) if the goods are used in international territory and immediately before and after that use the goods are used in Belize, the supply shall be treated as taking place in Belize. (6) For the avoidance of doubt the location where a progressive or periodic supply, including a supply referred to in sub-section (5), is deemed to be a series of separate supplies because of section 5(3), that place each such supply takes place is determined separately. (7) A supply of telecommunications services shall be regarded as taking place in Belize if the supplier is a non- resident and a person, physically in Belize, initiates the supply from a telecommunications supplier, whether or not the person initiates the supply on behalf of another person. (8) For the purposes of this Act, the person who initiates a supply of telecommunications services is– (a) the person who is identified by the supplier of the services as being– (i) the who controls the commencement of the supply; 33 (ii) the person who pays for the services; (iii) the person who contracts for the supply; and (b) if more than one person satisfies paragraph (a), the person who appears highest on the list in that paragraph. (9) If a telecommunications supplier cannot apply sub- section (7) because it is impractical for the supplier to determine the physical location of a person due to the type of service or the class of customer to which the person belongs, the supplier must treat the supply of telecommunications services as taking place in Belize if the person’s address for receiving invoices from the supplier is in Belize, where “address” means the physical residential or business address of the person to whom invoices are sent, but does not include a post office box number. (10) Subject to sub-section (11), if sub-section (9), applies, the telecommunications supplier must apply that sub-section for all supplies of telecommunications services made for that type of service or class of customer. (11) Sub-sections (7) and (9) do not apply to supplies made between telecommunications suppliers.