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.
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.