Hvis identifikationsmedlemsstaten ændres i henhold til stk. 1, gælder ændringen fra den dato, hvor den afgiftspligtige person ophører med at have hjemstedet for sin økonomiske virksomhed eller et fast forretningssted i den medlemsstat, der tidligere var angivet som identifikationsmedlemsstaten.
Where the Member State of identification changes in accordance with paragraph 1, that change shall apply as from the date on which the taxable person ceases to have a business establishment or a fixed establishment in the Member State previously indicated as the Member State of identification.