S.L. 406.10 чл. 13Corrections pursuant to deductible proportion adjustments.

(1) If subsequent to the submission of the refund application the deductible proportion is adjusted pursuant to

Article 175 of Directive 2006/112/EC, the applicant shall make a correction to the amount applied for or already refunded.

(2) The correction shall be made in a refund application during the calendar year following the refund period in question or, if the applicant makes no refund applications during that calendar year, by submitting a separate declaration via the electronic portal established by the Member State of establishment.