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Article 61 › 2

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

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.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31