Fravigelsen i artikel 1 er betinget af, at Kongeriget Nederlandene indfører passende og effektive kontrol- og rapporteringsforpligtelser for afgiftspligtige personer, der leverer varer, for hvilke der gælder omvendt betalingspligt i henhold til denne afgørelse.
The derogation provided for in Article 1 is subject to the Kingdom of the Netherlands introducing appropriate and effective control and reporting obligations on taxable persons who supply goods to which the reverse charge applies in accordance with this Decision.