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Article 61a is replaced by the following: ‘Article 61a 1. A taxable person or an intermediary acting on their behalf shall submit the final VAT return and any late submissions of previous VAT returns, and the corresponding payments, where relevant, to the Member State which was the Member State of identification at the time of the cessation, exclusion or change where that taxable person: Any corrections to the final VAT return and previous VAT returns arising after the submission of the final VAT return shall be discharged directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods were dispatched or transported. 2. In respect of each taxable person on whose behalf an intermediary is acting, the intermediary shall submit the final VAT returns and any late submissions of previous VAT returns, and the corresponding payments, where relevant, to the Member State which was the Member State of identification at the time of deletion or change where that intermediary: Any corrections to the final VAT return and previous VAT returns arising after the submission of the final VAT return shall be discharged directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods were dispatched or transported.’ ; ceases to use one of the special schemes; is excluded from one of the special schemes; changes the Member State of identification in accordance with Article 57f. is deleted from the identification register; changes the Member State of identification in accordance with Article 57f(2).

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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.