Council Implementing Regulation (EU) No 282/2011 Article 60

Article 60

Once a VAT return has been submitted as provided for under Article 364 of Directive 2006/112/EC, any subsequent changes to the figures contained therein may be made only by means of an amendment to that return and not by an adjustment to a subsequent return.

Read the full instrument → · Read this in context: SECTION 2 — Special scheme for non-established taxable persons supplying electronic services to non-taxable persons →

Other provisions in SECTION 2 — Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 60 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)

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