"This way, it makes a profound modification of Articles 69, 70 and 72 to 74 of the Law on Value Added Tax, with the priority objectives of simplification, reduction of administrative burdens, avoiding as much as possible the tax in jurisdictions in which the recipient employer is not set, and better match between place and place of consumption tax.
In the new system, Article 69, paragraph one, provides the general rules of location, distinguishing purely business operations, in which provider and recipient have such a condition, those others whose recipient is an individual. In the first group, the lien is located in the jurisdiction of destination "
