Article 61a F1

If a taxable person:

1. (a)

   ceases to use one of the special schemes;

2. (b)

   is excluded from one of the special schemes; or

3. (c)

   changes the Member State of identification in accordance with Article 57f;

he shall submit his final VAT return and the corresponding payment, and any corrections to or late submissions of previous returns, and the corresponding payments, to the Member State which was the Member State of identification at the time of the cessation, exclusion or change.