(1) In this section -

"intra-Community supplies of goods" means supplies of goods to a person registered for value-added tax in another Member State;

"prescribed threshold" means - (a) subject to paragraph (b), €100,000 (b) on and from 1 January 2012, €50,000.

(2) An accountable person shall, not later than the deadline fixed by this section, lodge with the Revenue Commissioners a statement -

(a) of the person's intra-Community supplies of goods,

(b) prepared in accordance with, and containing such particulars as may be specified in, regulations (if any), and

(c) including information about the value-added tax identification number of the taxable person to whom goods are intended to be supplied, where those goods are dispatched or transported by the accountable person under call-off stock arrangements referred to in Article 17a of the VAT Directive, and any subsequent change to such information.