Article 28 of the Decree-Law defines the place of supply for water and specific forms of energy delivered via a distribution system. The rules differentiate based on the customer's tax status. For a supply from a Taxable Person in the State to a Taxable Trader resident in an Implementing State, the place of supply is the trader’s place of residence. Conversely, for supplies from a Taxable Person to a Non-Taxable Person, the place of supply is determined by the location of actual consumption, as specified in the Executive Regulation of the Decree-Law.