1. Changes to the figures contained in a VAT return relating to periods up to and including the last return period in 2020 shall, after the submission of that VAT return, be made only by means of amendments to that return and not by adjustments in a subsequent 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 return was required to be submitted.

However, the rules of the Member State of consumption on assessments and amendments shall remain unaffected.