Every person or business subject to VAT is required to file a recapitulative statement in respect of :

• exempt intra Community supplies of goods;

• the supply of goods in the context of an EU cross border triangulation transaction;

• services provided (non-exempted services for which the customer is liable for VAT in their country of establishment) to taxable persons on which VAT is due in another EU Member State in terms of the reverse charge provisions; and
  
• certain transfers of own goods between EU Member States

It is important to note that failure to submit a recapitulative statement on time, would render an exempt intra-Community supply of goods taxable.

Legal Notice 363 of 2009 requires that recapitulative statements must be submitted by electronic file transfer. These can be submitted by individuals in possession of  an electronic identity (e-ID) or, in case of persons non holding an e-ID, by obtaining access through a separate application to be filed with the office of the Commissioner for Revenue.

Recapitulative statements must be filled at least on a calendar quarterly basis. However, in the case where the value of intra-Community supplies of goods to be reported in a recapitulative statement exceeds €50,000 during any calendar quarter or during any of the previous four calendar quarters, then recapitulative statements (showing supplies of both goods and services) must be filled on a monthly basis. The filing deadline in each case is the 15th day of the month following the particular reporting period.

The Value Added Tax Act provides for penalties in case of late submission of, or failure to submit, recapitulative statements. Indeed in the 2023 Budget Measures Implementation Bill proposes that the penalties for the late submission of a recapitulative statement to increase to €50 monthly capped at €600 for every recapitulative statement not submitted by its due date.