Missing Trader Intra-Community (MTIC) fraud: cases suitable for change of stagger or refusal of monthly returns
For a case to be suitable, you must be satisfied that:
- There is evidence that the trader is involved in supplies that can be traced back to a missing or hijacked trader registration number earlier in the supply chain; and
- There are hallmarks of an abusive or careless attitude to the risks presented by the trade. See VATAC6400.
These conditions do not amount to a requirement that the trader must be knowingly involved in a fraud or in a suspect chain of transactions. But they do require that there are factors present in the particular case which will justify the use of the discretion. Operating in a sector that has a history of involvement in MTIC chains is not in itself sufficient to require a change of stagger or to refuse monthly returns.