The Office of the Commissioner for Revenue (“CfR”) is sending notifications to VAT registered taxable persons to submit all missing monthly intrastat declarations within three (3) months of receipt of such notice. According to NSO and the CfR, it appears that a substantial number of VAT registered taxable persons are not fully compliant with the requirements set out under Subsidiary Legislation 406.08 – Value Added Tax (Collection of Supplementary Information) Regulations.
Source Zampa Debattista, VAT Specialist, Mosta
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