- "intra-Community acquisitions of goods made by a taxable person and" shall be added after "may opt to exempt" and "outside the Community" shall be added after "export them",
- fraasi "võib otsustada maksust vabastada" järele lisatakse fraas "ühendusesisese kauba omandamise maksukohustuslase poolt" ning fraasi "ekspordib selle" järele lisatakse fraas "ühendusest väljapoole",