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 (Articles 358 to 369x of Directive 2006/112/EC) [1] [2]
Subsection 7: VAT return [3]
Article 61 [4] [5]
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.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064
1↓M5, A1
2According to
Art. 1 No 12 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L, 2025/518,
) the heading of Section 2 in Chapter XI will
be replaced with effect from
by the following:
‚Section 2: Special schemes for taxable persons
supplying services to non-taxable persons or making distance sales of goods,
certain domestic supplies of goods or transfers of own goods (Articles 358 to
369xk of Directive
2006/112/EC)‘.
3↓M5, A1
4↓M5, A1
5According
to Art. 1 No 25 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 61 will be replaced with effect from 1.7.2028 by the
following:
‚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 VAT return and not by adjustments in a subsequent VAT
return.
Changes to the figures contained in a VAT return
relating to periods from the third return period in 2021 shall, up to the date
on which that VAT return is required to be submitted in accordance with
Directive 2006/112/EC, be included in that VAT return. Changes to the figures
contained in a VAT return relating to periods from the third return period in
2021 shall, after the date on which the VAT return was required to be submitted
in accordance with Directive 2006/112/EC, be made only by adjustments in a
subsequent VAT 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 VAT return
was required to be submitted.
However, the rules of the Member
State of consumption or of the Member States from and to which the goods were
dispatched or transported, on assessments and amendments shall remain
unaffected.’