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Declaration obligations

The following is a list of the general obligations facing traders:

  • Advise the tax administration on commencement, change and cessation of business
  • Submit periodic VAT declarations
  • Keep sufficiently detailed accounts to be examined by the tax administration
  • Pay the amount of the VAT due on each declaration
  • Submit recapitulative statements where exempt intra-Community supplies of goods and, from 1 January 2010, intra-Community supplies of services for which the recipient is liable to pay the tax, are made