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S.L. 406.8 · Value Added Tax (Collection Of (S.L. 406.8)

S.L. 406.8 ст. 3System of collection of supplementary information.

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(1) A system for the collection of supplementary information is hereby being established and shall compile all statistics relating to the trading of goods between Malta and other

Member States.

(2) All persons who trade in Community goods between Malta and the other Member States shall be required to submit supplementary information relating to the goods being traded as may, from time to time, be required.

(3) All Community goods traded between Malta and the other Member States shall be subject to the submission of supplementary information as required by these regulations: Provided that goods shall be considered as moving between Malta and the other Member States even if in so doing they cross the external frontier of the Community and whether or not they subsequently enter the territory of a non-Member State.

(4) The supplementary information required for the purposes of the system of collection of supplementary information shall be stipulated by the Commissioner in an apposite format and shall be submitted by the persons responsible, or their authorised agent, in periodic declarations.