Article 61 Implementing Regulation (EU) No 282/2011
Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
Chapter XI · Special schemes › Section 2 · Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
Open in the compendium1 case ↓
Text of Article 61
1.Changes to the figures contained in a VAT return relating to periods up to and including the second return period in 2021 shall, after the submission of that VAT return, be made only by means of amendments to that return and not by adjustments in a subsequent return.
Changes to the figures contained in a VAT return relating to periods from the third return period in 2021 shall, after the submission of that VAT return, be made only by adjustments in a subsequent return.
2.The amendments referred to in paragraph 1 shall be submitted electronically to the Member State of identification within three years of the date on which the initial return was required to be submitted.
However, the rules of the Member State of consumption on assessments and amendments shall remain unaffected.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 61: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 61 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany · cites Article 61(1)