Da det er umuligt at kende alle de momsbestemmelser, der gælder i de andre EU-medlemsstater, må skatteyderne leve med juridisk uvished og forskellige bureaukratiske strukturer i forskellige medlemsstater i EU.
The fact that it is impossible to know about all the VAT provisions in force in the other Member States of the EU means that taxpayers have to operate in a situation of legal uncertainty as well as having to work with various different bureaucratic structures in different Member States of the EU.