The Contractor provides services to the GIZ country office in Jakarta, Manggala Wanabakti Building, Block VII, 6th Floor, Jln. Jenderal Gatot Subroto, 10270 Jakarta. 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 Indonesia.