Da bi gospodarskim subjektom, ki ponujajo elektronsko opravljane storitve in ki znotraj Skupnosti nimajo sedeža niti jim ni treba biti tam identificirani za davčne namene, olajšali izpolnjevanje davčnih obveznosti, bi bilo treba vzpostaviti posebno ureditev.
To facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for tax purposes within the Community, a special scheme should be established.