Transactions) (Amendment) Regulations, 2019

L.N. 249 of 2019

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Recapitulative Statement of Intra-Community

Transactions) (Amendment) Regulations, 2019

IN EXERCISE of the powers conferred by articles 30(3) and 75

of the Value Added Tax Act, the Minister for Finance, has made the

following regulations:-

(1) The title of these regulations is the Value Added Tax

(Recapitulative Statement of Intra-Community Transactions)

commencement.

(Amendment) Regulations, 2019 and these regulations shall be read

and construed as one with the Value Added Tax (Recapitulative

Statement of Intra-Community Transactions) Regulations, hereinafter

referred to as "the principal regulations".

(2) These regulations shall bring into force the provisions of

Article 1 of Council Directive (EU) 2018/1910 of the 4 th December

2018 amending Directive 2006/112/EC as regards the harmonization

and simplification of certain rules in the value added tax system for the

taxation of trade between Member States.

These regulations shall come into force, on the 1 st January

(3)

2020.

Immediately after sub-regulation (3) of regulation 3 of the

principal regulations, there shall be added the following new sub-

regulation (4)

"(4) Every taxable person shall also submit information

about the VAT identification number of the taxable persons for

whom goods, dispatched or transported under call-off stock

arrangements in accordance with the conditions set out in item

17A of the Second Schedule are intended, and about any change

in the submitted information.".

€0.09