Submission of the recapitulative statement (VIES)

The VAT payer is obliged to submit a recapitulative statement VIES (VAT Information Exchange System) if:

a) a payer has supplied goods from the domestic territory to another Member State to a person registered for tax in another Member State,

b) a payer has transferred goods via a payer from the domestic territory to another Member State,

c) a payer has supplied goods to the purchaser in a simplified procedure for the supply of goods within the European Union in the form of a triangular transaction where the payer was an intermediate person in that transaction, or

d) a payer provided statutorily defined services with a place of performance in another Member State, other than the performance of a service which is exempt from tax in another Member State, to a person registered for tax in another Member State, where the recipient of the service is liable to account for the tax, or where, before the performance of the service, the recipient received remuneration, if that remuneration was known with sufficient certainty at the date of receipt of the remuneration.

The taxpayer is obliged to submit a recapitulative statement even if, as a seller, he has transferred goods under the warehouse regime from the domestic country to another Member State.

An identified person is obliged to submit a recapitulative statement if:

a) An identified person provided statutorily defined services with a place of performance in another Member State, other than the performance of a service which is exempt in another Member State, to a person registered for tax in another Member State, where the recipient of the service is liable to declare the tax; or

b) An identified person supplied goods to the purchaser in a simplified procedure for the supply of goods within the European Union in the form of a triangular transaction where the identified person was the middle person in that transaction.