The revenue collected by a Member State shall be corrected if the flat-rate compensation percentage fixed pursuant to Article 25 (3) of Directive 77/388/EEC applicable to transactions carried out by flat-rate farmers does not correspond to the percentage of the input VAT charge which was actually applied to such transactions with the exception of that relating to consumption on the farm and direct sales to final consumers during the year in question.
Prihodek, zbran s strani države članice, se popravi, če odstotek pavšalnega nadomestila, določen v skladu s členom 25(3) Direktive 77/388/EGS, ki se uporablja za transakcije kmetov pavšalistov, ne ustreza odstotku vstopnega DDV, ki se je dejansko uporabil za te transakcije, razen tistih, ki se nanašajo na porabo na kmetiji in neposredno prodajo končnim potrošnikom med zadevnim letom.