Deliveries of goods other than those referred to in Article 5 (4) (b) and supplies of services which give rise to successive statements of account or payments shall be regarded as being completed at the time when the periods to which such statements of account or payments pertain expire.
Dobave blaga, razen dobav iz člena 5(4)(b), in opravljanje storitev, pri katerih se izdajajo zaporedni obračuni ali se izvršijo zaporedna plačila, se štejejo za zaključene v trenutku, ko poteče obdobje, na katerega se taki obračuni ali plačila nanašajo.