Disse særordninger omfatter en afgiftspligtig person, der er etableret uden for forbrugsmedlemsstaten, og som angiver den skyldige moms på det relevante salg i forbrugsmedlemsstaten via et elektronisk interface i identifikationsmedlemsstaten ("one-stop-shop").
Those special schemes involve a taxable person established outside the Member State of consumption declaring the VAT due on relevant sales in the Member State of consumption via an electronic interface in the Member State of identification (one-stop shop).