Cap. 406 ст. 30Further declarations and statements.

(1) Every person registered under articles 11 and 11A

shall furnish the Commissioner with the periodical declarations relating to his economic activity by such means and at such intervals as may be specified in the Sixth Schedule.

(2) Every taxable person registered under article 10 shall submit a recapitulative statement electronically through the established web portal designated by the Commissioner for this purpose and include any information requested therein at such intervals as the Minister may by regulations prescribe for the following supplies:

(a) intra-Community supplies of goods exempt in accordance with items 3(1) and 3(4) of Part One of the Fifth Schedule;

(b) the supply of goods which were supplied to him by way of intra-Community acquisition of goods which satisfy the conditions referred to in item 2(2) of Part Three of the Third Schedule;

(c) services, other than services that are exempted from VAT in the Member State where the transaction is taxable, and for which the recipient is liable to pay the tax made to taxable persons and non-taxable legal persons identified for purposes of value added tax.

(3) Every taxable person and non-taxable legal person shall make such statements and shall produce such information and documents as may be reasonably required by the Commissioner for any purpose of this Act or as may be prescribed.