I denne overgangsperiode bør der i bestemmelsesmedlemsstaterne med de satser og på de vilkår, der gælder i disse medlemsstater, lægges afgift på transaktioner inden for Fællesskabet, der foretages af andre afgiftspligtige personer end dem, der er fritaget for afgift.
During this transitional period, intra-Community transactions carried out by taxable persons other than exempt taxable persons should be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State.