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
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