2.a) For transaktioner, der er omfattet af stk. 1, litra a), tillader medlemsstaten af forenklingshensyn suspension af den afgift, der skal opkræves, samt dispensation fra momsregistreringskravene,
2.(a) For transactions under 1(a), for the purpose of simplification, the Member State shall authorise suspension of the tax to be collected as well as dispense with the recording requirements of value added tax.