It shall be followed by a debit note sent to the debtor, except for the cases where a waiver procedure is carried out immediately in accordance with the second subparagraph of paragraph 4.
Cuirfear nóta sochair ina dhiaidh sin chuig an bhféichiúnaí láithreach i gcomhréir leis an dara fomhír de mhír 4, ach amháin i gcásanna ina ndéanfar nós imeachta um tharscaoileadh gan mhoill.