# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 61a

Extent: E+W+S+N.I.

If a taxable person:
(a) ceases to use one of the special schemes;
(b) is excluded from one of the special schemes; or
(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.

---
Source: https://www.legislation.gov.uk/eur/2011/282/article/61a (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-61a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.