The Contractor provides services to the GIZ country office in Cambodia, Oval Office Tower, 18F Building No.1 Street 360, Boeung Keng Kang 1, 121301 Phnom Penh. In accordance with Section 3a, Paragraph 2, Sentence 2 of the German VAT Act (Umsatzsteuergesetz - UStG), the place of supply for VAT purposes is therefore in Cambodia.