Article 61a › 2

In respect of all taxable persons on whose behalf he is acting, an intermediary shall submit the final VAT returns and any late submissions of previous returns, and the corresponding payments, to the Member State which was the Member State of identification at the time of deletion or change where: (a) he is deleted from the identification register; (b) he changes the Member State of identification in accordance with Article 57f(2). Any corrections to the final return and previous returns arising after the submission of the final return shall be discharged directly with the tax authorities of the Member State of consumption concerned.

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