For the vast majority of service invoices the place

For the vast majority of service invoices the place of taxation will be Switzerland. This means that the Swiss
address and VAT registration of (Procter & Gamble CEEMEA, Division of P&G International Operations SA)
should be shown on the invoice:
Procter & Gamble CEEMEA
Division of P&G International Operations SA
47 Route de Saint Georges
1213 Petit Lancy
Switzerland
VAT number: CH 489754
There can be some exceptions:
- If Use & Enjoyment rules apply in your country
- The service is an exception to the general rule on place of supply
Please use the relevant local VAT registration of (LE434) as per the attached list.
Please go to page 2