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