Za obdobje, predvideno v členu 4 Direktive 2002/38/ES fn, določa tudi pravila in postopke za elektronsko izmenjavo informacij o davku na dodano vrednost na elektronsko opravljene storitve v skladu s posebno ureditvijo, opredeljeno v členu 26c Direktive 77/388/EGS in tudi za kakršno koli naknadno izmenjavo informacij in glede storitev, zajetih v navedeni posebni ureditvi, za prenos denarja med pristojnimi organi držav članic.
For the period provided for in Article 4 of Directive 2002/38/EC, it also lays down rules and procedures for the exchange by electronic means of value added tax information on services supplied electronically in accordance with the special scheme provided for in Article 26c of Directive 77/388/EEC, and also for any subsequent exchange of information and, as far as services covered by that special scheme are concerned, for the transfer of money between Member States' competent authorities.