The Contractor provides services to the GIZ permanent establishment of GIZ "Public Financial and Economic Management (PFEM)" in Samala House, City Centre, Lilongwe, Malawi. 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 Malawi.
If the Contractor invoices third-country VAT, and the relevant General Agreement on Technical Cooperation is not applicable, GIZ shall pay the amount charged.