Medlemsstaterne kan tilpasse referenceperioden for fællesskabsvarer, af hvilke der skal betales moms ved erhvervelse inden for EF, jf. artikel 6, stk. 2, i forordning (EF) nr. 638/2004.
Member States may adapt the period of reference for Community goods on which VAT becomes chargeable on intra-Community acquisitions according to Article 6(2) of Regulation (EC) No 638/2004.