VALUE ADDED TAX (RECAPITULATIVE STATEMENT OF INTRA-COMMUNITY TRANSACTIONS) REGULATIONS

VALUE ADDED TAX (RECAPITULATIVE

STATEMENT OF INTRA-COMMUNITY TRANSACTIONS)

SUBSIDIARY LEGISLATION 406.14

VALUE ADDED TAX (RECAPITULATIVE

STATEMENT OF INTRA-COMMUNITY

TRANSACTIONS) REGULATIONS

1st January, 2010

LEGAL NOTICE 363 of 2009, as amended by Legal Notices 249 of 2019

and 352 of 2024.

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

(Recapitulative Statement of Intra-Community Transactions)

Regulations.

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

Directive 2008/117/EC of 16 December 2008 amending Council

Directive 2006/112/EC.

Repealed by Legal Notice 352 of 2024.

Terms used in these regulations shall, unless the context

otherwise requires, have the meaning assigned to them in the Value

Added Tax Act, hereinafter referred to as "the Act".

(1) The recapitulative statement required to be made in

accordance with article 30(2) of the Act shall be drawn up for each

calendar month and shall be furnished to the Commissioner in the

manner determined in regulation 5 by not later than the fifteenth

day of the month following the relative calendar month.

(2)(a) Notwithstanding sub-regulation (1), taxable persons may

submit a recapitulative statement for each calendar quarter by not

later than the fifteenth day of the month following the end of the

quarter, where the total quarterly amount, excluding VAT, of the

supplies of goods as referred to in article 30(2) of the Act does not

exceed either in respect of the quarter concerned or in respect of

any of the previous four quarters the sum of fifty thousand euro

(€50,000).

(b)

The option provided above shall cease to be applicable

after the end of the month during which the total value, excluding VAT,

of supplies of goods referred to in articles 30(2)(a) and 30(2)(b) of the

Act, exceeds in respect of the current quarter, the sum of fifty thousand

euro (€50,000). In this case, a recapitulative statement shall be drawn

up for any month which may have elapsed since the beginning of the

quarter by not later than the fifteenth day of the month following the

last month in the period for which the statement is made.

(3)

Notwithstanding sub-regulation (1), taxable persons who

make supplies of services referred to in article 30(2)(c) of the Act, may

submit a recapitulative statement for each calendar quarter by not later

than the fifteenth day of the month following the end of the quarter

Provided that, where a taxable person makes supplies of

both goods and services as referred to in article 30(2) of the Act, the

provisions of sub-regulations (1) and (2) shall apply.

VALUE ADDED TAX (RECAPITULATIVE

STATEMENT OF INTRA-COMMUNITY TRANSACTIONS)

(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 determined in item 17A of the Second

Schedule to the Act are intended, and about any change in the

submitted information.

(1) The recapitulative statement shall contain the following

information

(a)

the VAT identification number of the taxable

person under which a supply of goods referred to in articles

30(3)(a) and 30(3)(b) of the Act or a supply of services referred

to in article 30(3)(c) of the Act was carried out;

(b)

the VAT identification number of the person

acquiring the goods or receiving the services in a Member State

other than Malta under which the goods or services were

supplied to him;

(c)

the VAT identification number of the taxable

person in Malta under which he has carried out a transfer of

goods as referred to in item 3(4) of Part One of the Fifth

Schedule to the Act and the number by means of which he is

identified in the Member State in which the dispatch or

transport ended;

(d)

for each person who acquired goods or received

services, the total value of the supplies of goods and the total

value of the supplies of services carried out by the taxable

person;

(e)

in respect of supplies of goods consisting in

transfers to another Member State in accordance with paragraph

(c), the total value of the supplies determined in accordance

with item 6(1) of the Seventh Schedule to the Act; and

(f)

the amounts of adjustments made in terms of the

Seventh Schedule to the Act.

(2)(a) The value referred to in sub-regulation (1)(d) shall be

declared for the period of submission in accordance with regulation 3

during which VAT became chargeable.

(b) The amounts referred to in sub-regulation (1)(f) shall be

declared for the period of submission established in

accordance with regulation 3 during which the person

acquiring the goods was notified of the adjustment.

The recapitulative statement required to be made in

accordance with regulation 3 shall be submitted electronically through

the established web portal designated by the Commissioner for this

purpose and shall contain the information requested therein.

VALUE ADDED TAX (RECAPITULATIVE

STATEMENT OF INTRA-COMMUNITY TRANSACTIONS)

(1)Any person who being required to furnish a

recapitulative statement in accordance with regulation 3 does not

furnish such statement within the time limit set out in the said

regulation shall be liable to an administrative penalty in accordance

with article 38(2) of the Act.

(2) Any failure to furnish a recapitulative statement constitutes an

offence in accordance with article 76(c) of the Act.

VALUE ADDED TAX (RECAPITULATIVE

STATEMENT OF INTRA-COMMUNITY TRANSACTIONS)