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1. For a given calendar year, the base for the VAT-based own resource shall be determined by dividing the total amount of net VAT receipts collected by a Member State from the transactions referred to in Article 2 during that year, corrected in accordance with paragraph 2 of this Article, by the definitive multi-annual weighted average rate, as calculated in accordance with the method set out in Article 4. That definitive multi-annual weighted average rate shall be expressed as a percentage, applying the method set out in Article 4.

2. The total amount of net VAT receipts referred to in paragraph 1 of this Article shall be corrected to account for the following:

(a) any amounts to be treated for own resource purposes as transactions originating in or destined for a Member State although originating in or destined for a territory referred to in Article 6 of Directive 2006/112/EC;

(b) any amounts accruing from transactions originating in or intended for one of the places referred to in Article 7 of Directive 2006/112/EC, insofar as a Member State is able to prove that the revenue has been transferred to that place;

(c) any amounts due following corrections resulting from infringements of Directive 2006/112/EC.

3. The amount determined by application of paragraph 1 of this Article shall be multiplied by the uniform call rate under point (b) of Article 2(1) of Decision (EU, Euratom) 2020/2053 to obtain the VAT-based own resource that is to be made available to the Union budget.