Where the taxable person is owed value added tax, the Member State of consumption shall pay the amount due to the taxable person's bank account in the Member State of establishment.
Tad, kad ar nodokli apliekamai personai pienākas PVN atmaksa, patēriņa dalībvalsts iemaksā pienākošos summu ar nodokli apliekamās personas bankas kontā dibinājuma dalībvalstī.