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Article 61 is replaced 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.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.