Article 61
Instances and Conditions for Output Tax Adjustments^[26]

A Registrant shall adjust Output Tax after the date of supply in any of the following instances:

1. If the supply was cancelled.

2. If the Tax treatment of the supply has changed due to a change in the nature of the supply.

3. If the previously agreed Consideration for the supply was altered for any reason.

4. If the Recipient of Goods or Recipient of Services returned them to the Registrant in full or in part and the Consideration was returned in full or in part.

5. If the Tax was charged [or Tax treatment] ^[G43] was applied in error.

Paragraph (e) of Clause 1 of this Article shall not apply where the place of supply was treated by the supplier at the date of supply as being subject to Clause 1 of Article 27 of this Decree-Law, but, as a result of a movement of the Goods, it transpired that the place of supply should have been subject to Sub-Paragraph 1 of Paragraph (b) of Clause 3 of the same Article.

In order to adjust the Output Tax any of the following conditions shall be met:

1. If the Output Tax amount charged on the supply stated in the Tax Invoice does not match the Tax that should actually be charged on the supply as a result of any of the events mentioned in Clause 1 of this Article.

2. If the Registrant submits a Tax Return for the Tax Period during which the supply occurred and an amount was incorrectly calculated as being the amount of Output Tax due for this supply as the result of any of the events mentioned in Clause 1 of this Article.