Entrepreneurs who are delivering goods to other entrepreneurs in EU countries are obliged to file a recapitulative statement regarding intracomunitary supplies. Since 2004 this statement can be filed electronically. In 2006 filing of the recapitulative statement was adapted to the deadlines existing for the filing of the provisional VAT return.
Pursuant to the third amendment to the regulations on electronic filing of VAT returns, published in the official gazette no. 288/2009, the deadlines for the electronic filing of VAT returns has been reduced by approximately 15 days. After 31 December 2009, also the electronic filing of the recapitulative statement has to be made within the month following the month in which the return is due.
In the event of the quarterly filing of provisional returns, the recapitulative statement has to be presented within the calendar month following the trimester to which the obligation to file a return refers.
Concerning the reduction of the deadline for filing the return the taxpayer should take into consideration that in case of a delay in submitting the recapitulative statement default interest up to 1% of the tax base to be declared and up to a maximum sum of 2,200.00 euro will be applied.
In addition to the elements which have to be delivered in the framework of intracomunitary supplies, for other services subject to taxation rendered after  31 December 2009 in the rest of the EU area for which the beneficiary of the service is subject to taxation, the following elements have to be included: VAT number of every beneficiary of a service issued in another EU country under which the other taxable services have been delivered and for each beneficiary of a service the sum of the tax bases regarding other taxable services rendered to him/her.
According to the information available at this moment, the communication of the information regarding other services has to be made in a recapitulative statement together with the declaration of intracomunitary supplies. In this case the declaration has to include references to the existence of other services similar to the rules that apply to triangular transactions.