S.L. 406.14 ст. 4Matters to be included in the recapitulative statement.

(1) The recapitulative statement shall contain the following information:

(a) the VAT identification number of the taxable person under which a supply of goods referred to in articles 30(3)(a) and 30(3)(b) of the Act or a supply of services referred to in article 30(3)(c) of the Act was carried out;

(b) the VAT identification number of the person acquiring the goods or receiving the services in a Member State other than Malta under which the goods or services were supplied to him;

(c) the VAT identification number of the taxable person in Malta under which he has carried out a transfer of goods as referred to in item 3(4) of Part One of the Fifth Schedule to the Act and the number by means of which he is identified in the Member State in which the dispatch or transport ended;

(d) for each person who acquired goods or received services, the total value of the supplies of goods and the total value of the supplies of services carried out by the taxable person;

(e) in respect of supplies of goods consisting in transfers to another Member State in accordance with paragraph (c), the total value of the supplies determined in accordance with item 6(1) of the Seventh Schedule to the Act; and

(f) the amounts of adjustments made in terms of the Seventh Schedule to the Act.

(2)(a) The value referred to in sub-regulation (1)(d) shall be declared for the period of submission in accordance with regulation 3 during which VAT became chargeable.

(b) The amounts referred to in sub-regulation (1)(f) shall be declared for the period of submission established in accordance with regulation 3 during which the person acquiring the goods was notified of the adjustment.