The Contractor provides services to the GIZ country office in India, New Delhi, 46, Paschimi Marg, Vasant Vihar, New Delhi 110057. 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 New Delhi, India.
If the Contractor invoices third-country VAT, and the relevant General Agreement on Technical Cooperation is not applicable, GIZ shall pay the amount charged.