Forslaget medfører i så fald for de afgiftspligtige, der er bosiddende i Fællesskabet, at såfremt de kun er momsregistrerede i en enkelt medlemsstat, fradrages momsen her, uafhængigt af den medlemsstat, hvor de momsbelagte køb er sket.
The effects of this proposal for taxable persons residing in the Community are that, if the taxable person is identified for VAT purposes in a single Member State, the VAT is deducted there, irrespective of the Member State in which he incurred the VAT-bearing expenditure.