Medlemsstaterne kan dog træffe beslutning om en undtagelse fra denne forpligtelse, såfremt den afgiftspligtige person, som ikke er etableret i indlandet, har udpeget en fiskal repræsentant i dette land
However, Member States may provide a derogation from this obligation, where the taxable person who is not established within the territory of the country has appointed a tax representative in that country;