Hvis en afgiftspligtig person har indsendt momsangivelse i overensstemmelse med artikel 364 eller 369f i direktiv 2006/112/EF, men der ikke er foretaget nogen betaling, eller betalingen er mindre end det, der følger af momsangivelsen, minder identifikationsmedlemsstaten elektronisk den afgiftspligtige person på tiendedagen efter den dag, hvor betalingen senest skulle have fundet sted, i overensstemmelse med artikel 367 eller 369i i direktiv 2006/112/EF, om enhver udestående momsbetaling.
Where a taxable person has submitted a VAT return under Article 364 or Article 369f of Directive 2006/112/EC, but no payment has been made or the payment is less than that resulting from the return, the Member State of identification shall, by electronic means on the tenth day following the latest day on which the payment should have been made in accordance with Article 367 or Article 369i of Directive 2006/112/EC, remind the taxable person of any VAT payment outstanding.