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ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.

87 Articles / Provisions · Malta
Open official source Machine-readable Markdown (.md)

Table of Provisions (87)

Preamble Art. 1 L-Ewwel Skeda Art. 2 It-Tieni Skeda Art. 3 It-Tielet Skeda Art. 4 Ir-Raba’ Skeda Art. 5 Is-Sitt Skeda Art. 6 Is-Seba’ Skeda Art. 7 Art. 8 Art. 9 Art. 10 Art. 11 Art. 12 Art. 13 Art. 14 Art. 15 Art. 16 Art. 17 Art. 18 Art. 19 Art. 20 Art. 21 Art. 22 Art. 24 Art. 25 Art. 26 Art. 27 Art. 28 Art. 29 Art. 30 Art. 31 Art. 32 Art. 33 Art. 35 Art. 36 Art. 37 Art. 38 Art. 39 Art. 40 Art. 41 Art. 42 Art. 43 Art. 44 Art. 45 Art. 46 Art. 47 Art. 48 Art. 49 Art. 50 Art. 51 Art. 52 Art. 54 Art. 55 Art. 56 Art. 57 Art. 58 Art. 59 Art. 60 Art. 61 Art. 62 Art. 63 Art. 64 Art. 65 Art. 66 Art. 67 Art. 69 Art. 70 Art. 71 Art. 72 Art. 73 Art. 75 Art. 76 Art. 77 Art. 78 Art. 79 Art. 80 Art. 81 Art. 82 Art. 84 Art. 86 Art. 0106

Statutory Text (87 Articles)

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Preamble — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

I assent.

(L.S.)

G UIDO D E M ARCO

President

3rd October, 2003

ACT No. X of 2003

AN ACT to amend the Value Added Tax Act, Cap. 406.

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows:-

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 1 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

(1) The short title of this Act is the Value Added Tax Short Title and

(Amendment) Act, 2003. This Part shall be read and construed as one commencement.

with the Value Added Tax Act, hereinafter in this Part referred to as

“the principal Act”.

(2) This Act shall come into force on such date or dates

as the Minister of Finance may by notice in the Gazette appoint, and

different dates may be so appointed with respect to different provisions

thereof, except for article 20 which shall be deemed to have come into

force on the 1 st January 1999.

Gazzetta tal-Gvern ta' Malta — Att 2003 10 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.
L-Ewwel Skeda — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta. Open official source

ATTIVITAJIET TA’ AWTORITAJIET PUBBLI?I

L-attivitajiet elenkati fit-tieni kolonna ta’ l-awtoritajiet pubbli/i elenkati fl-ewwel

kolonna ta’ din l-Iskeda g[andhom jitqiesu li jkunu attivitajiet ;estiti fit-twettiq jew

fit-tkomplija ta’ attività ekonomika.

It-tieni kolonna

Attivitajiet

L-attivitajiet kollha<

L-attivitajiet kollha<

Manifattura u bejg[ ta’ muniti numismatiçi u midalji

Bejg[ ta’ petrol biç-çomb, petrol bla çomb, diesel

(gas) oil, gass fiç-çilindri u l-provvista ta’ elettriku u

stijm<

Telekomunikazzjonijiet<

Il-provvista ta’ ilma u gass<

It-trasport ta’ o;;etti<

Servizzi tal-port u l-mitjar<

Trasport tal-passi;;ieri<

Provvista ta’ o;;etti ;odda manifatturati g[all-bejg[<

It-transazzjonijiet ta’ a;enziji agrikoli ta’ intervent

dwar prodotti agrikoli mwettqa skond ir-Regolamenti

dwar l-organizzazzjoni komuni tas-suq f’dawn il-

prodotti<

L-organizzazzjoni ta’ fieri tal-kummerç u

esibizzjonijiet<

Magazzina;;<

It-tieni kolonna

Attivitajiet

L-attivitajiet ta’ korpi kummer/jali pubbli/i<

L-attivitajiet ta’ a;enziji ta’ l-ivvja;;ar<

L-organizzazzjoni ta’ [wienet g[all-impjegati,

kooperattivi u canteens industrijali u istituzzjonijiet

simili<

Transazzjonijiet ta’ natura kummer/jali ta’ korpi tar-

radju t-televishin<

Provvista ta’ servizzi meteorolo;i/i<

Bejg[ ta’ vetturi bil-mutur maqbuda mid-Dwana<

Il-provvista ta’ akkomodazzjoni g[al ]g[a]ag[ u

studenti li jkunu g[al ]jara f’Malta, gruppi ta’ studenti

u individwi<

Anali]i fil-laboratorju<

E]amijiet g[all-kwalità u [ru; ta’ /ertifikati g[all-

o;;etti esportati<

G[oti ta’ pariri tekni/i li g[andhom x’jaqsmu ma’

diffikultajiet tekni/i lill-industriji privati<

Servizz ta’ stampar lil dipartimenti tal-gvern u korpi

parastatali<

Bejg[ ta’ pubblikazzjonijiet o[ra<

Bejg[ ta’ medi/ini u tilqim<

Bejg[ u tindif ta’ siti ta’ oqbra<

Legar ta’ kotba<

Bejg[ ta’ [ob]<

Kiri ta’ patrol boats, helicopters u tag[mir lill-privat<

Spezzjonijiet ta’ qxur ta’ bastimenti minn Bug[addasa<

Attivitajiet ta’ sigurtà ma’ banek u attivitajiet simili<

Servizzi ta’ kwarantina<

Bejg[ ta’ trab tal-[alib, bajd u prodotti mag[mula mill-

[alib<

Bejg[ ta’ [axix<

L-ewwel kolonna

It-tieni kolonna

Awtorità pubblika

Attivitajiet

Bejg[ ta’ bhejjem<

Bejg[ ta’ pjanti dekorattivi, si;ar tal-frott, ]ra;en xtieli

tal-frott, pjanti u fjuri<

Bejg[ ta’ qam[ tiben u demel<

Bejg[ ta’ [ut u tag[mir g[as-sajd<

Servizzi ta’ l-ilma tal-bowser<

Servizzi ta’ tilqim, ]bir u bexx<

Kiri u provvista ta’ fa/ilitajiet g[all-fri]a u bejg[ ta’

sil;<

Servizzi ta’ bi//erija<

Provvista ta’ komunikazzjoni bit-telefon<

Ja;ixxi b[ala kuntrattur g[al servizzi ta’ tindif<

Bejg[ ta’ compost<

Tiswija ta’ [sarat<

Xog[ol ta’ mastrudaxxa<

Kiri ta’ tag[mir u vetturi<

Provvista ta’ o;;etti fis-seng[a tal-metall<

Tiswija ta’ tag[mir u vetturi<

Bejg[ ta’ pjanti<

Bejg[ ta’ ikel imsajjar mill-istudenti b[ala parti mit-

tag[lim tag[hom ta’ kuljum

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 2 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

For the Arrangement of Act in the principal Act there shall Substitution of

Arrangement of

be substituted the following:-

Act.

“ARRANGEMENT OF THE ACT

Part I Preliminary

1. Short title and commencement

2. Interpretation

Gazzetta tal-Gvern ta' Malta — Att 2003 10 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.
It-Tieni Skeda — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta. Open official source

(Artikolu 6)

PROVVISTI, AKKWISTI INTRA-KOMUNITARJI U IMPORTAZZJONIJIET

Provvisti> regola ;enerali

1. {lief kif mod ie[or provdut f’din l-Iskeda -

(a) provvista ta’ o;;etti hija t-traferiment tad-dritt ta’ disponiment ta’ proprjetà

tan;ibbli b[ala sid<

(b) provvista ta’ servizzi tfisser provvista li mhix provvista ta’ o;;etti.

Ener;ija

2. Il-provvista ta’ kurrent elettriku, gass, s[ana, refri;erazzjoni u sorsi o[ra ta’

ener;ija g[andha titqies b[ala l-provvista ta’ o;;etti.

Drittijiet fuq proprjetà

3. (1) It-trasferiment ta’ attiv li jkun definit mill-li;i b[ala proprjetà immobbli

g[andu jitqies b[ala provvista ta’ o;;etti> i]da kon/essjoni ta’ /ens li ma je//edix ‘il

[amsin sena g[andha titqies b[ala provvista ta’ servizzi.

(2) Bla [sara g[ad-dispo]izzjonijiet l-o[ra tal-paragrafu (1) ta’ din il-partita

l-assenjament ta’ kull jedd fuq proprjetà jew ta’ kull proprjetà intan;ibbli sew jekk

tkun is-su;;ett ta’ dokument li jistabbilixxi t-titolu sew jekk le huwa provvista ta’

servizzi.

Kunsinna fi ]mien imtawwal

4. Il-kunsinna tal-pussess ta’ o;;etti wara u skond ftehim g[all-bejg[ ta’ dawk

l-o;;etti fi ]mien imtawwal g[andha titqies b[ala provvista ta’ dawk l-o;;etti.

Hire purchase

5. Il-kunsinna tal-pussess ta’ o;;etti wara u skond ftehim g[all-kiri ta’ dawk l-

o;;etti g[al /ertu ]mien bi [sieb espress li l-proprjetà ta’ dawk l-o;;etti tg[addi g[al

g[and l-ie[or f’waqt li ma jkunx aktar tard mid-data meta jkun jkun t[allas il-prezz

miftiehem kollu g[andha titqies b[ala provvista ta’ dawk l-o;;etti.

Trasferiment ta’ o;;etti skond kuntratt g[all-kommissjoni

6. It-trasferiment ta’ o;;etti skond kuntratt li ta[tu tit[allas kommissjoni fuq

xiri jew bejg[ huwa provvista ta’ dawk l-o;;etti.

Kuntratt ta’ xog[lijiet

7. Il-kunsinna ta’ o;;ett10i wara u skond kuntratt ta’ xog[lijiet, inklu] kuntratt

ta’ kostruzzjoni, sew jekk il-materjal ikun ;ie provdut kollu kemm hu jew f’parti minnu

mill-kompratur sew jekk le, g[andha titqies b[ala provvista ta’ servizzi, [lief

f’çirkostanzi spe/jali fejn il-Ministru jista’ xort’o[ra, b’regolamenti jippreskrivi.

Obbligazzjoni li jieqaf att jew li ji;i tollerat att

8. Obbilgazzjoni li jieqaf att jew li ji;i tolerat att jew sitwazzjoni hija provvista

ta’ servizzi.

Provvisti in/identali

(1) Il-provvista minn persuna ta’ o;;etti g[all-g[an u fil-kors ta’ servizzi ta’

manutenzjoni jew tiswija provduti minn dik il-persuna g[andhom jitqiesu b[ala

provvista ta’ servizzi.

(2) Salv kif provdut mod ie[or fl-Att jew xi regolamenti mag[mula ta[t l-

Att, meta provvista tkun tinkludi l-provvista sew ta’ o;;etti sew ta’ servizzi u l-

korrispettiv g[al dik il-provvista ma jkunx jiddistingwi bejn il-korrispettiv g[all-o;;etti

u l-korrispettiv g[as-servizzi, il-provvista g[andha titqies b[ala provvista ta’ o;;etti

jew provvista ta’ servizzi skond ix-xorta prin/ipali ta’ dik il-provvista.

Permuta

10. F’kuntratt ta’ permuta kull parti g[andha titqies li tag[mel provvista ta’

kull o;;ett u servizz li tag[ti jew tipprovdi wara u skond dak il-kuntratt.

Provvista minn a;enti mag[rufa

11. Meta provvista ting[amel permezz ta’ intermedjarju li ja;ixxi f’isem u g[an-

nom ta’ persuna o[ra dik il-provvista g[andha titqies b[ala provvista mag[mula minn

dik il-persuna l-o[ra.

Provvista minn a;enti mhux mag[rufa

12. Meta ssir provvista ta’ o;;etti jew servizzi permezz ta’ a;ent li ja;ixxi

f’ismu stess dik il-provvista g[andha titqies kemm b[ala provvista lil dak l-a;ent u

provvista minn dak l-a;ent.

Provvista b’korrispettiv ta’ o;;etti li jag[mlu sehem minn attività ekonomika

13. It-trasferiment jew tne[[ija minn persuna taxxabbli ta’ o;;etti li jag[mlu

sehem mill-attività ekonomika tag[ha b’korrispettiv inklu]>

(a) il-bejg[ b’irkant ;udizzjarju skond kull pro/ediment mibdi minn kreditur

jew kredituri ta’ dik il-persuna

(b) it-trasferiment ta’ dawk l-o;;etti b’ordni mag[mul minn jew f’isem

awtorità pubblika skond il-li;i bil-[las ta’ korrispettiv,

g[adha titqies b[ala provvista ta’ o;;etti minn dik il-persuna taxxabbli waqt li

ta;ixxi b[ala tali.

Applikazzjoni ta’ o;;etti li jag[mlu sehem minn attività ekonomika

14. (1) Bla [sara g[all-paragrafu (3), l-applikazzjoni minn persuna re;istrata

ta[t l-artikolu 10 ta’ o;;etti li jag[mlu sehem mill-attività ekonomika tag[ha g[all-

u]u privat tag[ha, jew ta’ l-impjegati tag[ha, jew it-tne[[ija tag[hom ming[ajr [las

jew, b’mod aktar ;enerali, l-applikazzjoni tag[hom g[al g[anijiet [lief dawk ta’ l-

attività ekonomika tag[ha, fejn it-taxxa fuq il-valur mi]jud fuq l-imsemmija o;;etti

jew il-partijiet komponenti tag[hom kienet imnaqqsa kollha kemm hi jew parti minnha

g[andha titqies b[ala provvista ta’ o;;etti b’korrispettiv minn dik il-persuna taxxabbli

waqt li ta;ixxi b[ala tali.

(2) Il-paragrafu (1) japplika wkoll dwar l-o;;etti li jag[mlu sehem mill-attività

ekonomika ta’ persuna fi]-]mien meta r-re;istrazzjoni tag[ha ta[t l-artikolu 10 ti;i,

g[al xi ra;uni im[assra>

I]da l-Kummissarju jista’ je]enta lil persuna milli tag[ti kont g[all-provvista meta

jkollu g[aliex ja[seb li l-valur taxxabbli jkun anqas minn mitt lira.

(3) Din il-partita ma tapplikax g[al -

(a) rigal ta’ o;;etti mag[mul fil-kors jew avvanz ta’ dik l-attività, minbarra

meta dan ikun jag[mel sehem minn g[add ta’ rigali li jsiru lill-istess persuna, meta n-

nefqa li d-donatur jag[mel ma tkunx aktar minn g[oxrin lira<

(b) rigal li jkun kampjun industrijali f’g[amla li l-pubbliku ma jkunx jista’

normalment isibu g[all-bejg[.

U]u privat ta’ o;;etti li jag[mlu sehem minn attività ekonomika

15. L-u]u ta’ o;;etti li jag[mlu sehem minn attività ekonomika ta’ persuna

taxxabbli re;istrata ta[t l-artikolu 10 minn dik il-persuna stess jew minn xi persuna

o[ra g[al xi g[an li ma jkunx l-g[an ta’ dik l-attività ekonomika, g[andu jitqies b[ala

provvista ta’ servizzi b’korrispettiv mag[mul minn dik il-persuna taxxabbli waqt li

ta;ixxi b[ala tali.

Trasferiment ta’ negozju vijabbli

16. Minkejja d-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, it-trasferiment minn

persuna ta’ l-attiv ta’ l-attività ekonomika tag[ha ma g[andha titqies la b[ala provvista

ta’ o;;etti u lanqas b[ala provvista ta’ servizzi jekk>

(a) l-attiv ji;i trasferit lil persuna re;istrata ta[t l-artikolu 10 li lilha tag[mel

it-trasferiment ta’ l-attività ekonomika tag[ha, jew parti minn dik l-attività li tkun tista’

tit[addem separatament, b[ala negozju vijabbli< u

(b) kull attiv b[al dak g[andu jintu]a minn min isirlu t-trasferiment fit-twettiq

ta’ l-istess xorta ta’ attività sew b[ala parti minn attività ekonomika li te]isti sew jekk

le, b[al dik li titwettaq minn min jag[mel it-trasferiment< u

(/) dak it-trasferiment ji;i re;istrat fid-dokumentazzjoni ta’ min jag[mel it-

trasferiment billi jindika n-numru tar-re;istrazzjoni ta’ min ikun sarlu t-trasferiment.

Trasferiment ta’ o;;etti g[al Stat Membru ie[or

17. (1) It-trasferiment minn persuna taxxabbli ta’ o;;etti li jag[mlu sehem

mill-attività ekonomika tag[ha lejn Stat Membru ie[or g[andu jitqies b[ala provvista

intra-Komunitarja ta’ dawk l-o;;etti b’korrispettiv.

(2) O;;etti g[andhom jitqiesu li jkun trasferiti minn persuna taxxabbli lejn

Stat Membru ie[or jekk ikunu trasportati minn jew g[an-nom tag[ha minn Malta lejn

Stat Membru ie[or (“it-tieni Stat”) g[all-g[anijiet ta’ l-attività ekonomika tag[ha

minbarra mill-g[anijiet ta’ xi wa[da mit-transazzjonijiet li ;ejjin>

(a) l-istallazzjoni jew l-immuntar ta’ dawk l-o;;etti, bi trial run jew ming[ajru,

minn jew g[an-nom tal-persuna taxxabbli fit-tieni Stat<

(b) il-provvista ta’ dawk l-o;;etti ta[t transazzjoni li tikkostitwixxi bejg[ li

jsir f’/ertu distanza li jse[[ fit-tieni Stat<

(/) il-provvista ta’ dawk l-o;;etti minn jew g[an-nom tal-persuna taxxabbli

abbord bastimenti, in;enji ta’ l-ajru jew ferroviji matul it-trasport ta’ passi;;ieri fejn

il-punt tat-tluq ta’ dak it-trasport ikun fit-tieni Stat<

(d) il-provvista ta’ dawk l-o;;etti minn persuna taxxabbli fit-tieni Stat ta[t

transazzjoni li kienet tkun meqjusa b[ala provvista e]enti bil-kreditu skond id-

dispo]izzjonijiet tal-partiti 1 sa 9 tat-Taqsima Wie[ed tal-Óames Skeda kieku kellha

ssir f’Malta<

(e) il-provvista ta’ servizzi lil persuna taxxabbli li tkun tinvolvi xog[ol fuq

dawk l-o;;;etti fi]ikament imwettaq fit-tieni Stat b’dan illi l-imsemmija o;;etti

jinbag[tu lura lil dik il-persuna f’Malta malli jitlesta l-imsemmi xog[ol<

(f) l-u]u temporanju ta’ dawk l-o;;etti fit-tieni Stat g[all-g[an ta’ provvista

ta’ servizzi mill-persuna taxxabbli jekk dik il-persuna tkun stabbilita f’Malta<

(g) l-u]u temporanju ta’ dawk l-o;;etti fit-tieni Stat g[al ]mien li ma jeççedix

l-erba’ u g[oxrin xahar jekk l-importazzjoni ta’ dawk l-o;;etti f’dak l-Istat g[all-u]u

temporanju jkunu jikkwalifikaw g[al e]enzjoni s[i[a mid-dazji ta’ importazzjoni<

(3) Fejn it-trasport ta’ o;;etti jissodisfa l-kondizzjonijiet ta’ xi subparagrafu

tal-paragrafu (2) u, fi stadju sussegwenti dawk il-kondizzjonijiet ma jibqg[ux aktar

jit[arsu, it-trasport g[andu, f’dak l-istadju sussegwenti, jitqies b[ala trasferiment li

g[alih japplika l-paragrafu (1).

(4) Il-Ministru jista’ b’regolamenti jippreskrivi mi]uri ta’ simplifikazzjoni

g[all-applikazzjoni ta’ din il-partita u tal-partita 18, skond l-Artikolu 27 tad-Direttiva

77#388#EEC jew bis-sa[[a ta’ kull Artikolu ie[or li jid[ol minn floku.

Akkwisti intra-Komunitarji

18. (1) Akkwist intra-Komunitarju huwa>

(a) l-akkwist tad-dritt tad-disponiment b[ala s-sid ta’ o;;etti li huma trasportati

minn jew g[an-nom tal-fornitur jew il-persuna li takkwisthom minn Stat Membru lill-

persuna li takkwistathom fi Stat Membru ie[or< jew

(b) l-u]u fi Stat Membru minn persuna taxxabbli g[all-g[an ta’ l-attività

ekonomika tag[ha ta’ o;;etti trasportati minnha jew g[an-nom tag[ha minn Stat

Membru ie[or li fit-territorju tieg[u dawk l-o;;etti kienu mag[mula, estratti, mixtrija,

akkwistati jew importati minnha g[all-g[an ta’ l-attività ekonomika tag[ha, fejn it-

trasport ta’ dawk l-o;;etti kien ikun, kieku kien mag[mul minn Malta lejn Stat Membru

ie[or, meqjus b[ala trasferiment ta’ o;;etti lejn Stat Membru ie[or skond il-partita 17.

(/) l-akkwist minn persuna legali mhux taxxabbli ta’ o;;etti

importati minn dik il-persuna fil-Komunità u trasportati lejn Stat

Membru ie[or li ma jkunx l-Istat ta’ l-importazzjoni.

(2) Kull trasazzjoni li titqies ta[t dan l-Att b[ala provvista ta’

o;;etti jew provvista ta’ o;;etti b’korrispettiv, g[anda wkoll titqies li

tinvolvi l-akkwist tad-dritt ta’ disponiment b[ala sid ta’ dawk l-o;;etti

jew l-akkwist ta’ dawk l-o;;etti b’korrispettiv.

Importazzjoni

19. Importazzjoni tfisser>

(a) Id-d[ul f’Malta qabel id-data ta’ s[ubija ta’ o;;etti

trasportati minn kull pajji] ie[or<

(b) id-d[ul fil-Komunità fid-data ta’ l-ade]joni jew wara dik

id-data ta’ o;;etti trasportati minn pajji] terz, esklu]i, i]da>

(i) o;;etti li j[arsu l-kondizzjonijiet imni]]la fl-artikoli 9 u

10 tat-Trattat li jwaqqaf il-Komunità Ekonomika Ewropea< u

(ii) o;;etti koperti bit-Trattat li jwaqqaf il-Komunità Ewropea

dwar il-Fa[am u l-Azzar li jinsabu f’/irkolazzjoni [ielsa.

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 3 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Administration

A

Part II Scope of the Tax

Gazzetta tal-Gvern ta' Malta — Att 2003 10 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.
It-Tielet Skeda — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta. Open official source

(Artikolu 7)

LOK TA’ PROVVISTA, AKKWISTI INTRA-KOMUNITARJI U

IMPORTAZZJONIJIET

Provvista ta’ o;;etti> regola ;enerali

1. Ólief kif mod ie[or provdut f’din l-Iskeda -

(a) provvista ta’ o;;etti li m’humiex trasportati sse[[ fil-lok fejn l-o;;etti jkunu

fi]-]mien meta jitqeg[du g[ad-dispo]izzjoni tal-persuna li takkwista dawk l-o;;etti<

(b) provvista ta’ o;;etti li jkunu trasportati sse[[ fil-lok fejn l-o;;etti jkunu

fi]-]mien meta jibda t-trasport ta’ dawk l-o;;etti<

(/) meta t-trasport ta’ o;;etti jibda barra l-Komunità u jintemm fi Stat Membru

l-provvista ta’ dawk l-o;;etti mill-importatur u kull provvista sussegwenti sa l-akkwist

ta’ dawk l-o;;etti sse[[ fl-Istat Membru li fih ji;u importati.

O;;etti stallati jew immuntati

2. Provvista ta’ o;;etti li huma stallati jew immuntati, sew jekk bi trial run

sew jekk le, minn jew g[an-nom ta’ fornitur ise[[ fil-lok fejn l-o;;etti ji;u stallati jew

immuntati.

O;;etti provduti abbord bastimenti, in;enji ta’ l-ajru jew ferroviji

3. Provvista ta’ o;;etti abbord bastimenti, in;enji ta’ l-ajru jew ferroviji matul

il-parti mit-trasport ta’ passi;;ieri effetwata fil-Komunità isse[[ fl-punt tat-tluq tat-

trasport tal-passi;;ieri u, g[all-g[an ta’ din il-partita -

(a) “parti mit-trasport ta’ passi;;ieri effetwata fil-Komunità” tfisser il-parti

tat-trasport effetwata, ming[ajr waqfa f’pajji] terz, bejn it-punt tat-tluq u l-punt tal-

wasla tat-trasport tal-passi;;ieri<

(b) “il-punt ta’ tluq ta’ trasport ta’ passi;;ieri” tfisser l-ewwel punt ta’

imbarkazzjoni ta’ passi;;ieri ma[suba li ssir fil-Komunità, fejn relevanti wara parti

mill-vja;; barra l-Komunità<

(/) “il-punt tal-wasla ta’ trasport ta’ passi;;ieri” tfisser l-a[[ar punt ta’ sbark

ta’ passi;;ieri ma[sub li jsir fil-Komunità ta’ passi;;ieri li jinbarkaw fil-Komunità,

fejn relevanti qabel parti mill-vja;; barra l-Komunità<

(d) il-vja;; lura g[andu jitqies b[ala vja;; separat.

Bejg[ li jsir f’/ertu distanza

4. (1) Bejg[ li jsir f’/ertu distanza tfisser provvista intra-Komunitarja ta’

o;;etti trasportati minn jew g[an-nom tal-fornitur li jissodisfa l-kondizzjonijiet kollha

li ;ejjin>

(a)

l-o;;etti ma jkunux>

(i) mezz ;did ta’ trasport< jew

(ii) o;;etti li huma stallati jew immuntati minn jew g[an-nom tal-fornitur fl-

Istat Membru fejn jintemm it-trasport< jew

(iii) o;;etti li huma provduti ta[t transazzjoni su;;etta g[all-iskemi fuq il-

mar;ini fuq o;;etti sekondaman, xog[lijiet artisti/i, o;;etti ta’ kollezzjoni u antikitajiet

fl-Istat Membru fejn jibda’ t-trasport<

(b) meta t-trasport jintemm f’Malta, l-o;;etti jkunu akkwistati minn persuna li

ma tkunx re;istrata ta[t l-artikolu 10 jew l-artikolu 12<

(/) meta l-o;;etti jkunu trasportati minn Malta ix-xerrej ma jkunx identifikat

fuq il-fattura g[al dak il-bejg[ b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud

assenjat mill-Istat Membru fejn jintemm it-trasport.

(2) Bejg[ li jsir f’/ertu distanza jse[[ fl-Istat Membru fejn jintemm it-trasport

ta’ l-o;;etti in kwistjoni, i]da bejg[ li jsir f’/ertu distanza ta’ o;;etti li ma jkunux

o;;etti tas-sisa g[andu jitqies li jse[[ fl-Istat Membru minn fejn l-o;;etti jkunu

trasporatati jekk il-kondizzjonijiet li ;ejjin ji;u m[arsa>

(a)

fil-ka] ta’ o;;etti trasportati lejn Malta -

(i) il-valur totali ta’ provvisti ta’ o;;etti trasportati lejn Malta mill-istess fornitur

matul is-sena li fiha jse[[ il-bejg[ li jsir f’/ertu distanza, inklu] il-valur tal-bejg[ li jsir

f’/ertu distanza in kwistjoni, jew matul is-sena kalendarja li ti;i minnufih qabel dik is-

sena ma jkunx je//edi t-threshold tal-Bej[ li jsir f’/ertu Distanza stabbilit skond it-

Taqsima Tlieta tas-Sitt Skeda< u

(ii) il-fornitur ma jkunx g[amel g[a]la valida fl-Istat Membru minn fejn ji;u

trasportati l-o;;etti u li skond din il-bejg[ li jsir f’/ertu distanza g[andu jitqies li jse[[

f’Malta<

(b) fil-ka] ta’ o;;etti trasportati minn Malta -

(i) il-valur totali tal-provvista ta’ o;;eti trasportati lejn l-Istat Membru fejn

jintemm it-trasport mill-fornitur tal-bejg[ li jsir f’/ertu distanza in kwistjoni matul is-

sena li fiha jse[[ dak il-bejg[ jew matul is-sena kalendarja li ti;i minnufih qabel dik

is-sena ma jkunx je//edu t-threshold li l-fuq minnu, skond il-le;islazzjoni tat-taxxa

fuq il-valur mi]jud ta’ dak l-Istat, il-bejg[ li jsir f’/ertu distanza jkun su;;ett g[at-

taxxa f’dak l-Istat min[abba l-valur tieg[u< u

(ii) il-fornitur ma jkunx g[amel g[a]la valida f’Malta li skond din il-bejg[ li

jsir f’/ertu distanza g[andu jitqies li jse[[ fl-Istat Membru fejn jintemm it-trasport.

(3) G[a]la valida g[all-g[an tat-(2)(b)(ii) g[andha ssir bil-mezz ta’ avvi]

bil-miktub lill-Kummissarju fuq formola a//ettabbli g[all-Kummissarju li tispe/ifika

d-data li minnha g[andha tapplika, liema data ma tkunx aktar kmieni minn tletin jum

mid-data li fiha tintbag[at, u g[andha tkun tapplika g[all-bejg[ kollu li jsir f’/ertu

distanza mag[mul matul is-sena kalendarja li fiha ssir l-g[a]la u g[as-sentejn kalendarji

ta’ wara.

Provvista ta’ servizzi> regola ;enerali

5. Ólief kif mod ie[or provdut f’din l-Iskeda provvista ta’ servizzi sse[[ fil-

lok fejn tkun stabbilita l-persuna li tag[mel il-provvista.

Servizzi li jirrelataw ma’ proprjetà immobbli

6. Provvisti ta’ servizzi li g[andhom x’jaqsmu ma’ proprjetà immobbli, inklu]i

s-servizzi ta’ perit arkitett, a;ent ta’ proprjetà immobbiljari jew espert, prezzatur jew

stimatur, xog[ol ta’ bini u sorveljar fuq is-sit tax-xog[ol ta’ xog[lijiet ta’ kostruzzjoni

g[andhom jitqiesu b[ala li jkunu saru fil-pajji] fejn tkun tinstab il-proprjetà immobbli.

Trasport u servizzi an/illari

7. (1) Servizzi ta’ trasport, minn barra minn servizzi intra-Komunitarji ta’

trasport, g[andhom jitqiesu li jkunu saru fil-lok fejn jibda t-trasport, waqt li jing[ata

kont tad-distanzi koperti.

(2) Provvista ta’ servizzi li tkun tikkonsisti f’servizzi ta’ trasport provduti fi

trasport intra-Komunitarju ta’ o;;etti isse[[ fl-Istat Membru tat-tluq> i]da fejn is-servizzi

jing[ataw lill-klijent li jkun identifikat g[all-g[an ta’ dik il-provvista b’numru ta’

identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti ta’

Stat Membru ie[or il-provvista g[andha titqies li sse[[ f’dak l-Istat Membru l-ie[or.

(3) Provvista ta’ servizzi li tkun tikkonsisti f’attivitajiet li g[andhom x’jaqsmu

ma’ trasport, b[al tag[bija, [att u mani;;, isse[[ fil-pajji] fejn ikunu materjalment

twettqu l-attivitajiet> i]da meta jinvolvu attivitajiet an/illari g[al trasport intra-

Komunitarju u jing[ataw lill-klijent li jkun identifikat g[all-g[anijiet ta’ dik il-provvista

b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet

kompetenti ta’ Stat Membru li ma jkunx l-Istat Membru fejn is-servizzi jitwettqu

materjalment, il-provvista g[andha titqies li sse[[ f’dak l-Istat Membru l-ie[or.

(4) Provvista ta’ servizzi mog[tija minn intermedjarji li ja;ixxu g[an-nom u

akkont ta’ persuni o[ra li tag[mel parti minn provvista ta’ servizzi ta’ trasport intra-

Komunitarju ta’ o;;etti isse[[ fl-Istat Membru tat-tluq tat-trasport> i]da fejn is-servizzi

ta’ l-intermedjarju jing[ataw lill-klijent li jkun identifikat g[all-g[anijiet ta’ dik il-

provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-

awtoritajiet kompetenti ta’ Stat Membru ie[or il-provvista g[andha titqies li sse[[

f’dak l-Istat Membru l-ie[or.

(5) Provvista ta’ servizzi mog[tija minn intermedjarji li ja;ixxu g[an-nom u

akkont ta’ persuni o[ra li tag[mel parti minn provvista ta’ servizzi li l-g[an tag[ha

huwa attivitajiet li g[andhom x’jaqsmu ma’ trasport intra-Komunitarju ta’ o;;etti isse[[

fejn is-servizzi an/illari jitwettqu materjalment> i]da fejn is-servizzi ta’ l-intermedjarju

jing[ataw lill-klijent li jkun identifikat g[all-g[anijiet ta’ dik il-provvista b’numru ta’

identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti ta’

Stat Membru li ma jkunx dak fejn is-servizzi li g[andhom x’jaqsmu ma’ trasport

jitwettqu materjalment il-provvista g[andha titqies li sse[[ fl-Istat Membru li jkun

assenja n-numru ta’ identifikazzjoni.

(6) G[all-g[anijiet ta’ din il-partita -

(a)

trasport intra-Komunitarju ta’ o;;etti tfisser trasport ta’ o;;etti fejn>

(i) il-post tat-tluq u l-post tal-wasla ta’ l-o;;etti ikunu lokati f’]ew; Stati

Membri differenti< jew

(ii) il-post tat-tluq u l-post tal-wasla ta’ l-o;;etti ikunu lokati fl-istess Stat

Membru i]da t-trasport ikun direttament marbut mat-trasport li g[alih jirreferi s-

subparagrafu (i)<

(b) il-lok tat-tluq ta’ l-o;;etti jkun il-lok fejn it-trasport ta’ l-o;;etti jibda

attwalment, ming[ajr ma jing[ata ka] ta’ xi distanza attwalment mag[mula sal-lok

fejn ikunu jinsabu l-o;;etti<

(/) il-lok tal-wasla ta’ l-o;;etti jkun il-lok fejn it-trasport ta’ l-o;;etti

attwalment jintemm.

Attivitajiet kulturali, e//.

8. Provvista ta’ servizzi li tkun tikkonsisti f’attivitajiet kulturali, artisti/i,

sportivi, xjentifi/i, edukattivi jew ta’ divertiment, l-attivitajiet ta’ promoturi u

organizzaturi ta’ l-imsemmija attivitajiet u kull attività li g[andha x’taqsam ma’ dawn

isse[[ fejn l-attivitajiet jitwettqu materjalment.

Valutazzjoni ta’ u xog[ol fuq proprjetà mobbli

9. (1) Bla [sara g[all-paragrafu (2) provvista ta’ servizzi li tkun tikonsisti

fil-valutazzjoni ta’ proprjetà mobbli tan;ibbli jew ta’ xog[ol fuq proprjetà mobbli

tan;ibbli isse[[ fil-pajji] fejn ikunu materjalment twettqu s-servizzi.

(2) Fejn is-servizzi li g[alihom jirreferi l-paragrafu (1) ikunu jirreferu g[al

o;;etti trasportati barra mill-Istat Membru fejn is-servizzi jkunu materjalment twettqu

wara li jkunu ;ew ippro/essati u ji;u provduti lill-xerrejja identifikati g[all-g[an ta’

dawk is-servizzi b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat

mill-awtoritajiet kompetenti ta’ Stat Membru ie[or il-provvista g[andha titqies li tkun

saret fl-Istat Membru msemmi l-a[[ar.

Servizzi provduti fejn ix-xerrej huwa stabbilit

10. Il-provvista ta’ servizzi elenkati f’din il-partita lil xerrej stabbilit barra l-

Komunità jew lil xerrej li jkun persuna taxxabbli li jkun qed ja;ixxi b[ala tali stabbilit

fil-Komunità i]da mhux fl-istess Stat Membru b[al dak tal-fornitur isse[[ fil-pajji]

fejn ix-xerrej ikun stabbilit>

(a) it-trasferiment jew assenjament ta’ copyright, patent, trade mark, isem

kummer/jali jew li/enzja u drittijiet simili<

(b) servizzi ta’ reklamar<

(/) servizzi ta’ konsulenti, in;inieri, consultancy bureaux, avukati, prokuraturi

legali, accountants, awdituri, konsulenti finanzjarji u servizzi o[ra simili, kif ukoll

data processing u l-provvista ta’ tag[rif<

(d) obbligazzjonijiet biex wie[ed jieqaf milli jwettaq jew ja[dem g[al kollox

jew f’parti f’xi attività ekonomika jew ta’ xi dritt riferit f’din il-partita<

(e) transazzjonijiet bankarji, finanzjarji, ta’ assigurazzjoni u ri-assigurazzjoni,

minbarra il-kiri ta’ fond sabiex fih ji;u depo]itati b’mod fi]-]gur kull o;;ett jew

dokument<

(f)

il-provvista ta’ personnel<

(g) il-kiri ta’ kull proprjetà mobbli tan;ibbli bl-e//ezzjoni ta’ kull forma ta’

trasport<

(h) is-servizzi ta’ intermedjarju li ja;ixxi f’isem u minflok [addie[or, meta

huwa jikseb g[all-prin/ipal tieg[u xi wie[ed mis-servizzi msemmija f’din il-partita<

Servizzi ta’ telekomunikazzjoni u servizzi provduti elettronikament

11. (1) Provvista li tkun tikkonsisti f’servizzi ta’ telekomunikazzjoni jew ta’

servizzi provduti elettronikament mog[tija lil persuna stabbilita barra l-Komunità jew

lil persuna taxxabbli stabbilita fi Stat Membru i]da mhux fl-istess Stat Membru b[al

dak tal-fornitur isse[[ fil-pajji] fejn ix-xerrej ikun stabbilit.

(2) Minkejja l-paragrafu (1) provvista ta’ servizzi ta’ telekomunikazzjoni jew

ta’ servizzi provduti elettronikament mog[tija minn persuna stabbilita barra l-Komunità

lil persuna li ma tkunx persuna taxxabbli u li tkun stabbilita fil-Komunità g[andha

titqies li tkun se[[et f’Malta jekk l-u]u effettiv u t-tgawdija ta’ dawk is-servizzi ise[[

f’Malta.

(3) F’din il-partita, “servizzi ta’ telekomunikazzjoni” tfisser servizzi li

jirrelataw ma’ trasmissjoni, emissjoni jew ri/eviment ta’ sinjali, kitba, xbiehat u [oss

jew tag[rif tkun xi tkun in-natura tieg[u bil-mezz ta’ wajer, radju, sistemi otti/i jew

elettromanjeti/i o[ra, inklu] it-trasferiment relatat jew l-assenjament tad-dritt g[all-

u]u tal-kapa/ità g[al trasmissjoni, emissjoni jew ri/eviment b[al dak, kif ukoll tal-

provvista ta’ a//ess g[all-netwerks globali ta’ tag[rif. “Servizzi ta’ telekomunikazzjoni”

g[andhom ukoll jinkludu servizzi ta’ xandir bir radju u bit-televixin.

(4) F’din il-partita “servizzi provduti elettronikament” tfisser servizzi li

jirrelataw mal-provvista ta’ websites, web-hosting, manutenzjoni li ssir f’/ertu distanza

ta’ programmi u ta’ tag[mir, il-provvista ta’ software u l-a;;ornar tag[ha, il-provvista

ta’ xbieg[at, testi u tag[rif u t-tag[mil disponibbli ta’ databases, il-provvista ta’ mu]ika,

films u log[ob, inklu] log[ob tax-xorti u log[ob ta’ l-a]]ard u ta’ xandir u ;rajjiet

politi/i, kulturali, artisti/i, sportivi, xjentifi/i u ta’ divertiment u l-provvista ta’ tag[lim

li jsir f’/ertu distanza.

Meta l-fornitur ta’ servizz u l-klijent tieg[u jikkomunikaw ma’ xulxin permezz

ta’ posta elettronika, dan m’g[andux fih innifsu jfisser li s-servizz imwettaq huwa

servizz elettroniku skond it-tifsira ta’ din il-partita.

Intermedjarji

12. Il-provvista ta’ servizzi minn intermedjarji li ja;ixxu f’isem u g[an-nom

ta’ persuni o[ra, meta dawk is-servizzi jkunu jag[mlu parti minn transazzjonijiet o[ra

[lief g[al dawk li g[alihom jirreferi l-paragrafu (4) jew (5) tal-partita 7, fil-partita 10

jew fil-partita 11, isse[[ fil-pajji] fejn jitwettqu dawk it-transazzjonijiet> i]da fejn dawk

is-servizzi jing[ataw lil xerrej li jkun identifikat g[all-g[an ta’ dik il-provvista b’numru

ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti

ta’ Stat Membru li ma jkunx l-Istat Membru li fih jitwettqu dawk it-transazzjonijiet il-

provvista g[andha titqies li tkun se[[et fl-Istat Membru li jkun assenja dak in-numru

ta’ identifikazzjoni.

Akkwisti intra-Komunitarji> regola ;enerali

13. Akkwist intra-Komunitarju jse[[ fil-pajji] fejn ikunu l-o;;etti meta t-

trasport ta’ l-o;;etti lill-persuna li takkiwsthom jintemm.

Lok ta’ akkwist intra-Komunitarju ta[t numru ta’ identifikazzjoni assenjat ta[t

dan l-Att

14. (1) Ming[ajr pre;udizzju g[all-partita 13, meta persuna taxxabbli tag[mel

akkwist intra-Komunitarju li fuqu ti;i identifikata b[ala li re;istrata ta[t l-artikolu 10

l-akkwist g[andu jitqies li jkun se[[ f’Malta sakemm il-persuna li takkwista l-o;;etti

ma tistabbilixxix li l-akkwist kien tqies li se[[ fi Stat Membru ie[or u kien su;;ett

g[at-taxxa fuq il-valur mi]jud f’dak l-Istat skond id-dispo]izzjonijiet fis-se[[ ta[t il-

li;i ta’ dak l-Istat li tikkorrispondi mal-partita 13.

(2) G[all-g[an tal-paragrafu (1) akkwist intra-Komunitarju ta’ o;;etti g[andu

jitqies li jkun ;ie su;;ett g[at-taxxa fuq il-valur mi]jud fi Stat Membru skond id-

dispo]izzjonijiet fis-se[[ ta[t il-li;i ta’ dak l-Istat li tikkorrispondi mal-partita 13 jekk

il-kondizzjonijiet kollha li ;ejjin ikunu m[arsa>

(a) ikun mag[mul g[all-g[an ta’ provvista sussegwenti ta’ dawk l-o;;etti

f’dak l-Istat Membru l-ie[or<

(b) il-provvista sussegwenti ssir lil persuna taxxabbli jew persuna legali mhux

taxxabbli identifikata g[all-g[anijiet tat-taxxa fuq il-valur mi]jud fl-Istat Membru ta’

destinazzjoni<

(/) il-persuna li lilha ssir il-provvista sussegwenti tkun ma[suba mill-fornitur

b[ala l-persuna li g[andha r-responsabbiltà g[all-[las tat-taxxa fuq dik il-provvista<

(d) il-persuna taxxabbli re;istrata ta[t l-artikolu 10 tirrapporta il-provvista

sussegwenti fid-dikjarazzjoni rikapitulattiva me[tie;a skond l-artikolu 30(3).

Importazzjonijiet

15. Importazzjoni ta’ o;;etti sse[[ fil-pajji] fejn ikunu l-o;;etti fi]-]mien meta

t-taxxa ssir dovuta.

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 4 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Charge to tax

Gazzetta tal-Gvern ta' Malta — Att 2003 10 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.
Ir-Raba’ Skeda — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta. Open official source

(Artikolu 8)

DATA META SSEÓÓ :RAJJA TAXXABBLI U META JKOLLHA

TITÓALLAS IT-TAXXA

Data tal-;rajja taxxabbli fil-ka] ta’ provvista ta’ o;;etti

1. (1) Provvista ta’ o;;etti g[andha titqies li sse[[ fid-data li fiha ji;u

kunsinnati l-o;;etti.

(2) G[all-g[an tal-paragrafu (1), meta l-kunsinna ta’ o;;etti, barra minn

o;;etti li g[alihom jirreferi l-paragrafu (3), tag[ti lok g[al dikjarazzjonijiet su//essivi

ta’ kontijiet jew [lasijiet, l-o;;etti g[andhom jitqiesu b[ala kunsinnati, sal-limitu kopert

b’dawk id-dikjarazzjonijiet, fl-a[[ar jum ta’ kull ]mien li g[alih jirreferu dawk id-

dikjarazzjonijiet ta’ kontijiet jew [lasijiet.

(3) Il-paragrafu (2) m’g[andux japplika g[al kunsinna ta’ o;;etti skond

kuntratt g[all-kiri ta’ o;;etti g[al /ertu ]mien jew g[all-bejg[ ta’ o;;etti fi ]mien

imtawwal, li jipprovdi fil-kors normali tal-;rajja li jipprovdi li l-proprjetà tg[addi g[al

g[and l-ie[or f’waqt li ma jkunx aktar tard mid-data meta jsir l-a[[ar [las.

Data tal-;rajja taxxabbli fil-ka] ta’ provvista ta’ servizzi

2. (1) Provvista ta’ servizzi g[andha titqies li sse[[ fid-data meta jitwettqu

dawk is-servizzi.

(2) G[all-g[an tal-paragrafu (1), meta provvista ta’ servizzi tag[ti lok g[al

dikjarazzjonijiet su//essivi ta’ kontijiet jew [lasijiet, dawn g[andhom jitqiesu b[ala li

twettqu, sal-valur kopert b’dawk id-dikjarazzjonijiet, fl-a[[ar jum ta’ kull ]mien li

g[alih jirreferu dawk id-dikjarazzjonijiet ta’ kontijiet jew [lasijiet.

Data meta jkollha tit[allas it-taxxa fuq provvisti

3. It-taxxa fuq provvista li sse[[ f’Malta, [lief g[al provvista li g[aliha tapplika

l-partita 4, jkollha tit[allas fid-data l-aktar kmieni mi]-]ew; dati li ;ejjin>

(a)

id-data li fiha titqies li tkun se[[et il-provvista<

(b) id-data li fiha jsir il-[las tal-provvista sal-limitu kopert b’dak il-[las>

I]da meta tin[are; fattura ta’ taxxa fi ]mien tletin jum mid-data stabbilita ta[t

id-dispo]izzjonijiet ta’ hawn fuq it-taxxa jkollu jing[ata kont tag[ha fid-data ta’ dik il-

fattura.

Data meta jkollha tit[allas it-taxxa fuq provvisti intra-Komunitarji e]enti

4. It-taxxa fuq provvista intra-Komunitarja e]enti jkollha tit[allas fid-data li

ti;i l-aktar kmieni mi]-]ew; dati li ;ejjin>

(a) Il-[mistax-il jum tax-xahar li ji;i wara d-data meta jitqies li tkun se[[et il-

provvista<

(b) Id-data li fiha tin[are; fattura g[al dik il-provvista.

Data li fiha jitqiesu li jse[[u akkwisti intra-Komunitarji

5. Fil-ka] ta’ akkwist intra-Komunitarju ta’ o;;etti il-provvista titqies li sse[[

fid-data li fiha d-data tal-provvista kienet titqies li se[[et li kieku dawk l-o;;etti kienu

provduti fl-Istat Membru li fih isir l-akkwist.

Data li fiha jkollha tit[allas it-taxxa fuq akkwisti intra-Komunitarji

6. It-taxxa fuq akkwisti intra-Komunitarji g[andha tit[allas fid-data li ti;i l-

aktar kmieni mi]-]ew; dati li ;ejjin -

(a) il-[mistax-il jum tax-xahar li ji;i wara d-data ta’ l-akkwist<

(b) id-data li fiha tin[are; fattura lill-persuna li tag[mel l-akkwist tal-provvista

ta’ l-o;;etti in kwistjoni.

Id-data li fiha titqies li tkun saret il-provvista u meta jkollha tit[allas it-taxxa fil-

ka] ta’ importazzjonijiet

7. (1) Meta o;;etti li, ma’ l-importazzjoni tag[hom, jitqieg[du ta[t re;im

ta’ sospensjoni tad-dazju tad-dwana il-provvista titqies li tkun se[[et u t-taxxa jkollha

tit[allas fid-data li fiha ma jibqg[ux su;;etti g[al dak ir-re;im.

(2) Meta o;;etti li, ma’ l-importazzjoni tag[hom, ikunu su;;etti g[al da]ji

tad-dwana, imposti agrikoli jew g[al [lasijiet li jkollhom effetti ekwivalenti stabbiliti

ta[t politika komuni, il-provvista titqies li tkun se[[et u t-taxxa jkollha tit[allas meta

l-provvista kienet titqies li tkun se[[et g[al dawk id-dazji tal-Komunità u dawk id-

dazji kien ikollhom jit[allsu.

(3) Fil-ka] ta’ importazzjoni ta’ o;;etti li ma jkunux su;;etti g[ad-dazji tal-

Komunità riferiti fil-paragrafu (2), il-provvista titqies li tkun se[[et u t-taxxa jkollha

tit[allas meta, kieku l-importazzjoni kienet su;;etta g[al dawk id-dazji, il-provvista

kienet titqies li tkun se[[et g[al dawk id-dazji tal-Komunità u dawk id-dazji kien

ikollhom jit[allsu.

(4) “Re;im ta’ sospensjoni tad-dazju tad-dwana” tfisser kull wie[ed mill-

arran;amenti jew pro/eduri li ;ejjin sal-limitu li jipprovdu, ta[t il-le;islazzjoni tad-

dwana ta’ Stat Membru, g[al e]enzjoni temporanja mid-dazju li jkollu jit[allas mad-

d[ul ta’ dawk l-o;;etti f’dak l-Istat waqt li l-kondizzjonijiet me[tie;a ta[t dawk l-

arran;amenti jew pro/eduri ji;u m[arsa>

(a)

il-[a]na temporanja ta’ o;;etti<

(b) it-tqeg[id ta’ o;;etti f’zona [ielsa jew magazzina;; [ieles<

(/)

magazzina;; tad-dwana jew ippro/essar ‘il ;ewwa<

(d) id-d[ul fl-ib[ra territorjali ta’ o;;etti fuq pjattaformi ta’ t[affir u produzzjoni<

(e)

id-d[ul temporanju ta’ o;;etti f’dak l-Istat<

(f)

pro/eduri ta’ transit estern<

(g) pro/eduri ta’ transit intern.

IL-ÓAMES SKEDA

(Artikolu 9)

E]enzjonijiet

Taqsima Wie[ed

E]enzjonijiet bil-Kreditu

Din it-Taqsima tapplika g[all-provvisti elenkati fiha su;;etti g[at-tifsiriet li jinsabu

fit-Taqsima Óamsa.

Esportazzjoni u transazzjonijiet simili

1. (1) Il-provvista ta’ o;;etti mibg[uta jew trasportati lejn destinazzjoni barra

mill-Komunità mill-bejjieg[ jew g[an-nom tieg[u.

(2) Il-provvista ta’ o;;etti trasportati lejn destinazzjoni barra mill-Komunità

mix-xerrej jew g[an-nom ta’ xerrej mhux stabbilit f’Malta, bl-e//ezzjoni ta’ o;;etti

trasporatati mix-xerrej innifsu g[at-tag[mir, g[oti ta’ karburanti u provizjon ta’ dg[ajjes

ta’ delizzju u in;enji ta’ l-ajru privati jew xi mezzi o[ra ta’ trasport g[all-u]u privat.

(3) Il-provvista ta’ servizzi [lief g[al dawk e]entati ta[t il-partita 5, li

jikkonsistu f’xog[ol fuq o;;etti mobbli akkwistati jew importati bil-g[an li jsir dak ix-

xog[ol fuqhom f’Malta, u trasportati barra l-Komunità mill-persuna li tkun g[amlet il-

provvista tas-servizzi jew mix-xerrej jekk ma jkunx stabbilit f’Malta, jew g[an-nom

ta’ xi wie[ed minnhom.

Traffiku internazzjonali ta’ o;;etti

2. (1) Il-provvista ta’ o;;etti ma[suba li jitqieg[du jew waqt li jitqeg[du

ta[t re;im ta’ sospensjoni tad-dazju tad-dwana.

(2) Il-provvista ta’ servizzi [lief g[al dawk e]entati ta[t il-partita 6, li

jikkonsistu f’xog[ol fuq o;;etti mobbli li huma ma[suba li jitqeg[du jew waqt li

jitqeg[du ta[t re;im ta’ sospensjoni ta’ dazju tad-dwana.

Provvisti intra-Komunitarju

3. (1) Il-provvista intra-Komunitarja ta’ o;;etti lil persuna li tkun identifikata

fuq il-fattura relattiva b[ala persuna identifikata g[all-g[anijiet tat-taxxa fuq il-valur

mi]jud permezz ta’ numru validu u attiv ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud,

esklu]a>

(a)

provvista mag[mula minn persuna re;istrata ta[t l-artikolu 11<

(b) provvista li hija su;;etta g[all-iskema spe/jali tal-mar;ini ta’ profitt skond

it-Taqsima Tnejn ta’ l-Erbatax-il Skeda.

(2) Il-provvista intra-Komunitarja ta’ mezz ;did ta’ trasport lil persuna li ma

tkunx identifikata g[all-g[an ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa

fuq il-valur mi]jud.

(3) Il-provvista intra-Komuniarja ta’ o;;etti tas-sisa lil persuna li ma tkunx

identifikata g[all-g[an ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa fuq

il-valur mi]jud fejn it-trasport ta’ l-o;;etti jitwettaq skond l-Artikolu 7 (4) u (5), jew l-

Artikolu 16 tad-Direttiva 92#12#EEC, esklu]i>

(a)

provvista mag[mula minn persuna re;istrata ta[t l-artikolu 11<

(b) provvista li hija su;;etta g[all-iskema spe/jali tal-mar;ini ta’ profitt skond

it-Taqsima Tnejn ta’ l-Erbatax-il Skeda.

(4) Il-provvista intra-Komunitarja ta’ l-o;;etti riferiti fil-partita 17(1) tat-Tieni

Skeda li kienet tibbenefika mill-e]enzjoni riferita fil-paragrafu (1) ta’ din il-partita

kieku kellha ssir g[an-nom ta’ persuna taxxabbli o[ra, esklu]a provvista li hija su//

etta g[all-iskema spe/jali tal-mar;ini ta’ profitt skond it-Taqsima Tnejn ta’ l-Erbatax-

il Skeda.

Trasport internazzjonali u servizzi li g[andhom x’jaqsmu mieg[u

4. (1) It-trasport internazzjonali ta’ persuni< it-trasport internazzjonali ta’

bagolli u vetturi bil-mutur li jakkumpanjaw lill-passi;;ieri u l-provvista ta’ servizzi li

g[andhom x’jaqsmu mat-trasport internazzjonali tal-passi;;ieri.

(2) It-trasport ta’ o;;etti minn territorju terz u l-provvista ta’ servizzi li

g[andhom x’jaqsmu mieg[u, fejn il-valur ta’ dawn is-servizzi ta’ trasport u servizzi li

g[andhom x’jaqsmu mieg[u jkun inklu] fil-valur taxxabbli ta’ l-importazzjoni ta’ dawk

l-o;;etti.

(3) It-trasport ta’ o;;etti li g[andu x’jaqsam direttament ma’ l-esportazzjoni

ta’ dawk l-o;;etti barra mill-Komunità.

(4) It-trasport ta’ o;;etti li huma su;;etti g[al re;im ta’ sospensjoni tad-

dazju tad-dwana.

(5) Il-provvista ta’ servizzi w]ati g[all-g[anijiet tat-trasport li g[alih jirreferu

l-paragrafi (3) u (4) u li g[andhom x’jaqsmu mat-tag[bija, [att, trasbord, mani;;,

stivar, u]in, kejl, kontroll, valutazzjoni, [a]na, sorveljanza jew kunsinna.

(6) Il-provvista ta’ servizzi li g[andhom x’jaqsmu mal-formalitajiet tad-dwana

dwar importazzjoni fi jew esportazzjoni barra mill-Komunità jew ma’ transit<

(7) It-trasport intra-Komunitarju ta’ o;;etti mag[mul lejn jew mill-g]ejjer li

jiffurmaw ir-re;juni awtonomi ta’ l-Azores jew Madera kif ukoll tas-servizzi li

g[andhom x’jaqsmu mieg[u.

Sensara u intermedjarji o[ra

5. Il-provvista ta’ servizzi minn sensara u intermedjarji o[ra li ja;ixxu f’isem

u g[an-nom ta’ persuna o[ra meta dawn il-persuni jie[du sehem fl-operazzjonijiet

e]entati bil-partiti 1, 2, 6, 7, 8, 9 u 10 ta’ din it-Taqsima ta’ l-Iskeda.

Bastimenti li jba[[ru

6. (1) Il-provvista ta’ bastimenti>

(a) li jivvja;;aw fil-bog[od bil-ba[ar u li j;orru passi;;ieri b’korrispettiv

jew u]ati bil-g[an li jwettqu attivitajiet kummer/jali, industrijali jew tas-sajd<

(b) li jintu]aw sabiex je[ilsu u jag[tu g[ajnuna fuq il-ba[ar jew li jintu]aw

g[al sajd f’ib[ra lokali<

(/)

tal-gwerra.

(2) Il-provvista lill-kostrutturi, sidien jew operaturi tal-bastimenti riferiti fil-

(1) u tat-tag[mir inkorporat jew u]at fihom.

(3) Il-provvista ta’ servizzi li tikkonsisti fit-tibdil, tiswija chartering u kiri

tal-bastimenti riferiti fil-(1) u t-tag[mir riferit fit-(2).

(4) Il-provvista lis-sidien jew operaturi tal-bastimenti riferiti fil-(1) ta’ o;;etti

g[all-g[oti ta’ karburanti u l-provizjon tag[hom> i]da -

(a) dwar il-bastimenti w]ati g[al sajd f’ib[ra lokali din l-e]enzjoni ma tapplikax

g[all-provi]jon abbord, u

(b) dwar bastimenti tal-gwerra, din l-e]enzjoni hija limitata g[all-g[oti ta’

karburanti u provi]jon ma[sub g[all-bastimenti definiti fis-subintestatura 89.01 tat-

Tariffa tad-Dwana, li j[allu l-pajji] u jba[[ru lejn portijiet jew ankra;;i barranin.

(5) Il-provvista ta’ servizzi [lief g[al dawk riferiti fit-(3), imwettqa g[all-[ti;iet

diretti tal-bastimenti riferiti fil-(1), bl-e//ezzjoni ta’ bastimenti tal-gwerra, u g[all-

[ti;iet diretti tal-merkanzija tag[hom b[al irmonk, pilota;;, irmi;;ar, servizzi biex

je[ilsu, valutazzjoni, u]u tal-portijiet, servizzi provduti lis-sidien tal-bastimenti mill-

a;enti marittimi waqt li ja;ixxu b[ala tali, servizzi me[tie;a g[ad-d[ul, tluq jew qag[ad

tal-bastimenti fil-portijiet, u g[ajnuna provduta lill-passi;;ieri jew lill-ekwipa;; g[an-

nom tas-sidien tal-bastiment.

In;eni ta’ l-ajru

7. (1) Il-provvista ta’ in;enji ta’ l-ajru ma[suba biex jintu]aw minn operaturi

tal-linji ta’ l-ajru b’korrispettiv prin/ipalment fit-trasport internazzjonali tal-passi;;ieri

u#jew o;;etti.

(2) Il-provvista lill-kostrutturi, sidien jew operaturi ta’ l-in;enji ta’ l-ajru riferiti

fil-(1) u tat-tag[mir inkorporat jew u]at fihom.

(3) Il-provvista ta’ servizzi li tikkonsisti fit-tibdil, tiswija chartering u kiri

ta’ l-in;enji ta’ l-ajru riferiti fil-(1) u t-tag[mir riferit fit-(2).

(4) Il-provvista lis-sidien jew operaturi ta’ l-in;enji ta’ l-ajru riferiti fil-(1)

ta’ o;;etti g[all-g[oti ta’ karburanti u l-provizjon tag[hom.

(5) Il-provvista ta’ servizzi [lief g[al dawk riferiti fit-(3), imwettqa g[all-

[ti;iet diretti ta’ l-in;enji ta’ l-ajru riferiti fil-(1), u g[all-[ti;iet diretti tal-merkanzija

tag[hom b[al irmonk, pilota;;, servizzi biex je[ilsu, valutazzjoni, u]u tal-mitjar,

servizzi provduti lill-operaturi ta’ l-in;enji ta’ l-ajru mill-a;enti tag[hom waqt li ja;ixxu

b[ala tali, servizzi me[tie;a g[all-in]ul, tluq, jew qag[ad f’xi mitjar, u g[ajnuna

provduta lill-passi;;ieri jew lill-ekwipa;; g[an-nom ta’ l-operaturi tal-linji ta’ l-ajru.

Deheb

8. (1) Il-provvista ta’ deheb lill-Bank /entrali ta’ Malta.

(2) Il-provvista ta’ deheb g[all-investiment, inklu] deheb g[all-investiment

rappre]entat b’/ertifikati g[al deheb allokat jew mhux allokat jew negozjat fuq kontijiet

tad-deheb, inklu], b’mod partikolari, self ta’ deheb u tpartit, li jinvolvi d-dritt ta’

proprjetà jew klejm dwar deheb g[all-investiment, kif ukoll transazzjonijiet li jikkon/

ernaw deheb g[all-investiment li jinvolvi kummer/ bi prezz miftiehem, li g[andu ji;i

kunsinnat u m[allas fi ]mien spe/ifikat fil-futur, u kuntratti bil-quddiem li jwasslu

g[at-trasferiment jew dritt ta’ proprjetà jew klejm dwar deheb g[all-investiment.

(3) Il-provvista ta’ servizzi ta’ a;enti li ja;ixxu f’isem u g[an-nom ta’

[addie[or meta jintervjenu fil-provvista ta’ deheb g[all-investiment g[all-prin/ipal

tag[hom.

(4) L-e]enzjonijiet fil-paragrafi (2) u (3) g[andhom ikunu su;;etti g[all-g[a]la

g[at-tassazzjoni skond il-Partita Sitta ta’ l-Erbatax-il Skeda.

Ikel

9. Il-provvista ta’ ikel g[all-konsum mill-bniedem minbarra l-provista ta’ ikel

fil-kors ta’ catering.

O;;etti farma/ewti/i

10. Il-provvista ta’ o;;etti farma/ewti/i.

Trasport

11. Il-provvista ta’ -

(a) trasport provdut minn shedule bus service li jkun jikkonsisti fi vja;;i

scheduled fuq rotot scheduled<

(b) vja;;i bil-ba[ar scheduled g[all-;arr tal-passi;;ieri bejn g]ira u o[ra minn

trasportaturi awtorizzati u servizzi o[ra ta’ trasport ta’ passi;;ieri bil-ba[ar scheduled

li g[andhom dak l-g[arfien mill-Kummissarju<

(/) trasport g[al skola provvist minn stabbiliment edukattiv li g[andu l-

g[arfien b[ala hekk mill-Kummissarju jew li ji;i provdut minn xi stabbiliment b[al

dak bil-g[an li ji;i provdut minnu b[ala trasport g[al skola u trasport g[al skola

organizzat jew provvist minn uffi//ju /entrali<

(d) trasport provdut jew organizzat minn prin/ipal jew minn uffi//ju /entrali

biex i;orr lill-impjegati minn u lejn il-post tax-xog[ol tag[hom u li g[andu dak l-

g[arfien mill-Kummissarju.

Fil-paragrafu (/) u (d) ta’ din il-partita “uffi//ju /entrali” g[andu jkollha t-tifsira

mog[tija bl-Avvi] Legali Nru. 144 ta’ l-1991 jew f’xi regolamenti o[ra li jissostitwixxu

dak l-Avvi] Legali.

Taqsima Tnejn

E]enzjonijiet bla Kreditu

Din it-Taqsima tapplika g[all-provvisti elenkati fiha bla [sara g[at-tifsiriet li

jinsabu fit-Taqsima Óamsa. Il-partiti 2 u 3 huma ming[ajr pre;udizzju g[all-partita 5

tat-Taqsima Wie[ed.

Proprjetà immobbli

1. (1) Il-kiri ta’ proprjetà immobbli minbarra -

(a) il-kiri jew l-g[oti ta’ akkomodazzjoni f’kull fond li g[all-g[an ta’ dak il-

kiri jew dik l-akkomodazzjoni jkun me[tie; li jkollu li/enza bis-sa[[a ta’ l-Att dwar

is-Servizzi ta’ l-Ivvja;;ar u tat-Turi]mu g[al Malta jew bis-sa[[a ta’ xi Att li jissostitwih

jew ;ewwa holiday camp jew camping site<

(b) il-kiri ta’ fondi u siti g[all-parke;; ta’ vetturi meta dwak il-fondi jew siti

jkunu ;ew dikjarati mill-Kummissarju b[ala erji ta’ parke;; jew li jmisshom jitqiesu

b[ala hekk skond dawk ir-regolamenti li jistg[u ji;u preskritti<

(/)

il-kiri ta’ tag[mir u makkinarju installat b’mod permanenti u l-kiri ta’

safes<

(d) il-kiri ta’ proprjetà minn limited liability company lil persuna re;istrata

ta[t l-artikolu 10 g[all-g[an ta’ l-attività ekonomika ta’ dik il-persuna l-o[ra.

(2) It-trasferiment ta’ proprjetà immobbli.

Servizzi ta’ assigurazzjoni

2. Il-provvista minn persuni li/enzjati ta[t l-Att ta’ Intrapri]i ta’ Assigurazzjoni

jew l-Att dwar Brokers ta’ Assigurazzjoni u Intermedjarji o[ra, ta’ servizzi ta’

assigurazzjoni u ri-assigurazzjoni, inklu]i transazzjonijiet relatati, li dwarhom huma

hekk li/enzjati.

Servizzi ta’ kreditu, bankarji u o[rajn

3. (1) L-g[oti u n-negozjar ta’ kreditu u l-credit management mill-persuna li

tkun tat dak il-kreditu.

(2) In-negozjar jew kull g[amil ta’ negozju f’garanziji ta’ kreditu jew kull

garanzija o[ra dwar flus u l-immani;;ar tal-garanziji ta’ kreditu mill-persuna li tkun

qed tag[ti dak il-kreditu.

(3) Transazzjonijiet, inklu] negozjar, dwar kontijiet ta’ depo]itu u korrenti,

[lasijiet, trasferimenti, djun, cheques u strumenti negozjabbli o[ra, i]da esklu] il-;bir

u l-factoring ta’ djun.

(4) Transazzjonijiet, inklu] negozjar, dwar flus li ji//irkolaw, karti tal-flus u

muniti li normalment jintu]aw b[ala flus validi.

(5) Transazzjonijiet, inklu] negozjar, esklu] l-immani;;ar u safekeeping,

f’ishma, parte/ipazzjoni f’kumpaniji jew asso/jazzjonijiet, debentures u titoli o[ra,

esklu]i

(a)

dokumenti li jistabbilixxu titolu ta’ o;;ett<

(b) xi interess fi proprjetà immobli<

(/) drittijiet in rem li jag[tu lid-detentur tag[hom dritt ta’ u]u fuq proprjetà

immobbli<

(d) Ishma jew interessi ekwivalenti g[al ishma li jag[tu lid-detentur

tag[hom drittijiet ta’ proprjetà jew ta’ pussess de jure jew de facto fuq proprjetà

immobbli jew parti minnha.

(6) Il-provvista ta’ servizzi li tkun tikkonsisti fl-immani;;ar jew l-arran;ament

ta’ xi skema kif spe/ifikat fl-Ewwel Skeda li tinsab ma’ l-Att dwar Servizzi ta’

Investiment, minn persuna awtorizzata kif imiss skond li]enzja ma[ru;a ta[t dak l-

Att.

Servizzi reli;ju]i u kulturali

4. (1) Servizzi reli;ju]i

(2) Il-provvista ta’ dawk is-servizzi kulturali u o;;etti marbuta fil-qrib

mag[hom hekk kif jistg[u ji;u approvati mill-Ministru.

Sports

5. Il-provvista minn organizzazzjonijiet li ma jag[mlux profitt ta’ dawk is-

servizzi li g[andhom x’jaqsmu ma’ rikreazzjoni sportiva jew fi]ika u provduta lill-

persuni li jie[du sehem fl-isport jew rikreazzjoni fi]ika hekk kif jistg[u ji;u approvati

mill-Ministru.

Servizzi li g[andhom x’jaqsmu ma’ /erti servizzi e]entati

6. (1) Il-provvista ta’ personnel minn istituzzjonijiet reli;ju]i jew filosofi/i

li jkollhom dak l-g[arfien mill-Kummissarju g[all-g[an li jipprovdu s-servizzi

imsemmijin fil-paragrafu (2) jew (4) tal-partita 11 jew fil-paragrafu (1) jew (2) tal-

partita 12 ta’ din it-Taqsima bil-[sieb ta’ welfare spirtwali.

(2) Il-provvista ta’ o;;etti u servizzi minn organizzazzjoni li ma tag[milx

profitt fil-kors ta’ attività ma[suba g[all-;bir ta’ fondi li jintu]aw g[all-provvista ta’

o;;etti u servizzi li huma e]entati skond il-paragrafu (2) jew (4) tal-partita 11 jew

skond il-paragrafu (1) jew (2) tal-partita 12 ta’ din it-Taqsima> b’dan illi dik l-attività

jkollha l-g[arfien tal-Kummissarju b[ala li tkun b’mod esklussiv ma[suba g[all-

imsemmi g[an u sakemm din l-e]enjoni ma tkunx x’aktarx se tikka;una xi tg[awwi;

fil-kompetizzjoni.

Servizzi fornuti minn gruppi indipendenti

7. Servizzi fornuti minn gruppi ta’ persuni independenti li jkollhom l-attivitajiet

tag[hom e]enti jew mhux so;;etti g[at-taxxa fuq il-valur mi]jud, g[all-fini li jag[tu

lill-membri tag[hom is-servizzi direttament me[tie;a g[at-twettiq ta’ l-attività tag[hom,

meta dawk il-gruppi jkunu biss jitolbu ming[and il-membri tag[hom [lasijiet lura

e]atti tas-sehem tag[hom ta’ l-ispejje] solidali bejnithom, sakemm dik l-e]enzjoni ma

tkunx x’aktarx se tikka;una xi tg[awwi; fil-kompetizjoni.

Servizzi minn organizzazzjonijiet li ma jag[mlux profitt lill-membri tag[hom

8. Il-provvista ta’ servizzi g[all-benefi//ju tal-membri tag[hom wara li jsir

[las li ji;i stabbilit skond ir-regoli ta’ organizzazzjonijiet li ma jag[mlux profitt

b’g[anijiet ta’ xorta politika, ta’ trade union, reli;ju]a, patrijottika, filisofika, filantropika

jew /ivika jew li l-g[an ewlieni tag[hom ikun li jirrappre]entaw u j;ibu ‘l quddiem is-

sehem komuni jew l-interessi professjonali tal-membri tag[hom< i]da f’kull ka] meta’

fil-fehma tal-Ministru, dik l-e]enzjoni x’aktarx tikka;una tg[awwi; fil-kompetizzjoni,

dik l-e]enzjoni g[andha tkun su;;etta g[al dawk l-e//ezzjonijiet u limitazzjonijiet li l-

Ministru jista’ b’ordni bil-miktub jistabbilixxi.

Lotteriji

9. Lottu u lotteriji tal-gvern, il-provvista ta’ servizzi ta’ a;enziji li g[andhom

x’jaqsmu ma’ dan, u dawk il-provvisti l-o[ra li g[andhom x’jaqsmu mal-log[ob ta’ l-

a]]ard, li l-Ministru jista’ japprova.

Servizzi postali

10. Il-provvista ta’ servizzi postali pubbli/i, minbarra trasport tal-passi;;ieri u

servizzi ta’ telekomunikazzjoni, u ta’ o;;etti, inklu]i bolli postali, in/identali g[alihom.

Sa[[a u welfare

11. (1) Il-provvista ta’ servizzi minn persuna fl-e]er/izzju ta’ professjoni

regolata bl-Ordinanza dwar il-Professjoni Medika u il-Professjonijiet li g[andhom

x’jaqsmu mag[ha.

(2) L-g[oti ta’ [arsien jew kura medika jew kirur;ija f’xi sptar jew istituzzjoni

tal-gvern jew f’kull sptar jew istituzzjoni o[ra li ji;u approvati mill-Ministru g[all-

g[anijiet ta’ dan il-paragrafu.

(3) Il-provvista ta’ organi umani, demm uman u [alib uman.

(4) Il-provvista ta’ servizzi tal-welfare, mag[dudin servizzi mog[tija minn

djar g[al persuni anzjani, u servizzi g[all-protezzjoni u [arsien tat-tfal u ]g[a]ag[

mog[tija minn istituzzjoni tal-gvern jew minn istituzzjoni jew organizzazzjoni li ting[ata

g[arfien mill-Kummissarju b[ala istituzzjoni li ma tag[milx profitt jew approvata mill-

Ministru g[all-g[anijiet ta’ dan il-paragrafu b[ala istituzzjoni li l-attivitajiet tag[ha

jaqg[u fi [dan il-politika so/jali u ta’ welfare tal-gvern.

(5) Il-provvista ta’ servizzi ta’ trasport g[all-morda, mi;ru[in jew persuni

b’di]abilità b’vetturi attrezzati proprju g[al dan il-g[an.

(6) Il-provvista ta’ o;;etti meta dik il-provvista ikollha x’taqsam mal-provvista

ta’ servizzi imsemmija fil-paragrafi (2) u (4) ta’ din il-partita u tkun essenzjali g[all-

isptar, istituzzjoni jew dar, skond il-ka], li jkunu qeg[din jipprovdu dawk is-servizzi.

Edukazzjoni

12. (1) Il-provvista ta’ edukazzjoni jew ri/erka edukattiva, inklu] tag[lim li

jsir f’/ertu distanza, minn skola jew istituzzjoni tal-gvern, mill-Università ta’ Malta,

minn skola jew istituzzjoni re;istrata ta[t l-Att dwar l-Edukazzjoni jew minn kull

stabbiliment edukattiv li jkollu g[arfien b[ala hekk mill-Kummissarju.

(2) Il-provvista ta’ edukazzjoni jew ri/erka edukattiva, inklu] tag[lim li jsir

f’/ertu distanza, ta’ l-g[amla provdut minn skola jew università, jew ta’ tag[lim reli;ju]

minn istituzzjoni li ma jkollhiex b[ala l-g[an li tag[mel il-profitti, u li jkollha dak l-

g[arfien mill-Kummissarju.

(3) Tag[lim privat mog[ti minn g[alliema li ja;ixxu f’kapa/ità individwali

f’su;;etti li s-soltu ji;u mg[allma fil-kors ta’ edukazzjoni provduta minn skola jew

università i]da esklu] it-tag[lim f’attivitajiet jew dixxiplini rikreattivi, fi]i/i jew sportivi.

(4) Il-provvista ta’ o;;etti fejn l-imsemmija provvista jkollha x’taqsam u tkun

essenzjali g[all-provvista tas-servizzi riferiti fil-paragrafi (1), (2) u (3) ta’ din il-partita,

mill-iskola, istituzzjoni, università jew g[alliem, skond il-ka], li jipprovdu dawk is-

servizzi.

Il-provvista ta’ o;;etti li dwarhom il-fornitur ma jkunx ikkwalifika g[al krediti

ta’ input tax

13. Il-provvista ta’ o;;etti li jkunu miksuba minn dik il-persuna jew li kienu

manifatturati jew prodotti minn komponenti miksuba minn dik il-persuna ta[t provvista

li dwarha dik il-persuna ma kienitx tikkwalifika g[al xi kreditu ta’ input tax.

Xandir

14. L-attivitajiet ta’ korpi pubbli/i tar-radju u tat-televi]joni barra minn dawk

ta’ natura kummer/jali.

Taqsima Tlieta

Akkwisti intra-Komunitarji e]enti

Din it-Taqsima tapplika g[all-akkwisti intra-Komunitarji elenkati fiha bla [sara

g[at-tifsiriet li jinsabu fit-Taqsima Óamsa.

Akkwisti intra-Komunitarji mag[mula bil-g[an ta’ provvista sussegwenti

1. L-akkwist intra-Komunitarju ta’ o;;etti minn persuna taxxabbli li ma tkunx

stabbilita f’Malta u li tkun identifikata g[all-g[anijiet tat-taxxa fuq il-valur mi]jud fi

Stat Membru ie[or jekk il-kondizzjonijiet kollha li ;ejjin ikunu m[arsa>

(a) L-akkwist ta’ l-o;;etti jsir bil-g[an ta’ provvista sussegwenti ta’ dawk l-

o;;etti f’Malta minn dik il-persuna<

(b) l-o;;etti akkwistati jkunu direttament trasportati minn Stat Membru li ma

jkunx dak li fih tkun identifikata il-persuna g[all-g[anijiet tat-taxxa fuq il-valur mi]jud

lill-persuna li lilha ssir il-provvista sussegwenti<

(/) il-persuna li lilha ssir il-provvista sussegwenti tkun persuna taxxabbli jew

persuna legali mhux taxxabbli re;istrata ta[t l-artikolu 10 jew 12<

(d) il-persuna li lilha il-provvista sussegwenti tintg[amel tkun responsabbli

g[all-[las tat-taxxa fuq dik il-provvista.

Akkwist ta’ o;;etti li l-provvista jew l-importazzjoni tag[hom tkun e]entata

2. L-akkwist intra-Komunitarju ta’ o;;etti li l-provvista tag[hom mag[mula

minn persuna stabbilita f’Malta tkun fi/-/irkostanzi kollha provvista e]entata jew li l-

importazzjoni tag[hom mag[mula f’Malta tkun fi/-/irkostanzi kollha importazzjoni

e]entata.

Akkwist ta’ o;;etti fejn it-taxxa tkun tista’ tit[allas lura

3. L-akkwist intra-Komunitarju ta’ o;;etti minn persuna li ma tkunx re;istrata

jew li ma jkollhix il-[tie;a li tirre;istra ta[t l-artikolu 10 meta dik il-persuna jkollha

fiç-/irkostanzi kollha d-dritt g[all-[las lura tat-taxxa li jkollha tit[allas fuq dak l-akkwist

kieku ma kienx e]entat.

Re;im ta’ sospensjoni ta’ dazju

4. L-akkwist intra-Komunitarju ta’ o;;etti ma[suba li jitqeg[du jew waqt li

jkunu mqeg[eda ta[t re;im ta’ sospensjoni tad-dazju tad-dwana.

Ikel

5. L-akkwist intra-Komunitarju ta’ ikel.

Deheb g[all-investiment

6. L-akkwist intra-Komunitarju ta’ deheb g[all-investiment, [lief g[all-g[a]la

ta’ tassazzjoni skond it-Taqsima Sitta ta’ l-Erbatax-il Skeda.

O;;etti su;;etti g[all-iskema tal-mar;ini

7. L-akkwist intra-Komunitarju ta’ o;;etti li huma provduti ta[t transazzjoni

su;;etta g[all-iskema tal-mar;ini dwar o;;etti sekondaman, xg[olijiet artisti/i, o;;etti

g[all-kollezzjoni u antikitajiet fl-Istat Membru fejn jibda t-trasport.

Taqsima Erbg[a

Importazzjonijiet e]entati

Din it-Taqsima tapplika g[all-importazzjonijiet elenkati fiha bla [sara g[at-tifsiriet

li jinsabu fit-Taqsima Óamsa.

Importazzjoni ta’ o;;etti li l-provvista tag[hom hija e]entata

1. L-importazzjoni ta’ o;;etti li l-provvista tag[hom minn persuna taxxabbli

f’Malta tkun fi/-/irkostanzi kollha provvista e]entata.

O;;etti e]entati mid-dazju tad-dwana

2. (a) L-importazzjoni ta’ o;;etti li l-importazzjoni definittiva tag[hom

f’Malta hija e]entata mid-dazji tad-dwana [lief kif provdut fl-Att tad-Dazji dwar l-

Importazzjoni.

(b) o;;etti li huma ma[suba li jitqeg[du ta[t re;im ta’ sospensjoni tad-dazju

tad-dwana.

O;;etti trasportati minn territorju terz

3. L-importazzjoni ta’ o;;etti trasportati minn territorju terz u importati f’Malta

meta l-provvista ta’ dawn l-o;;etti mill-importatur tkun provvista e]entata skond il-

partita 3(1) jew 3(4) tat-Taqsima Wie[ed ta’ din l-Iskeda.

Qabdiet ta’ [ut

4. L-importazzjoni f’portijiet minn intrapri]i ta’ sajd fil-ba[ar tal-qabdiet

tag[hom, mhux pro/essati jew wara li jkunu g[addew minn pri]ervazzjoni g[at-tqeg[id

fis-suq i]da qabel ma’ ji;u provduti.

Ri-importazzjoni

5. Ir-ri-importazzjoni minn persuna li tkun esportathom barra l-Komunità>

(a)

ta’ o;;etti fl-istat li fih kienu esportati barra l-Komunità<

(b) ta’ o;;etti li jkunu g[addew barra l-Komunità minn tiswija, tibdil jew

adattazzjoni jew wara li jkunu ;ew immuntati jew ma[duma mill-;did barra minn

Malta> i]da din l-e]enzjoni hija limitata g[all-valur ta’ l-o;;etti fi]-]mien meta kienu

esportati barra mill-Komunità.

Ikel

6. L-importazzjoni ta’ ikel.

Deheb g[all-investiment

7. L-importazzjoni ta’ deheb g[all-investiment, [lief g[all-g[a]la ta’ tassazzjoni

skond it-Taqsima Sitta ta’ l-Erbatax-il Skeda.

Taqsima Óamsa

Tifsiriet

G[all-g[anijiet ta’ din l-Iskeda, l-espressjonijiet li ;ejjin g[andu jkollhom it-

tifsira mog[tija lilhom f’din il-Parti.

Ikel

1. “Ikel” tfisser l-o;;etti spe/ifikati fit-Tariffa tad-Dwana li hemm fl-Ewwel

Skeda li tinsab ma’ l-Att dwar id-Dazji ta’ Importazzjoni ta[t>

(a) Kapitolu 1 i]da esklu]i affarijiet li jidhru ta[t is-subintestaturi

0101. 10.10.00< 0101.90.19.10< 0105.11.11.10< 0105.11.19.10<

0105. 11.91.10< 0105.11.99.10< 0105.12.00.10< 0105.19.20.10< 0105.19.90.10< 0105.92.00.10< 0105.93.00.10< 0105.99.10.10< 0105.99.20.10< 0105.99.30.10< 0105.99.50.10< 0106.11.00.00<

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 5 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Taxable person and economic activity

Gazzetta tal-Gvern ta' Malta — Att 2003 10 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.
Is-Sitt Skeda — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta. Open official source

Thresholds

Taqsima Wie[ed

(Artikolu 11)

Intrapri]i }g[ar

Threshold fi]-]mien ta’ l-applikazzjoni

1. (1) Bla [sara g[all-paragrafu (2), l-attività ekonomika ta’ persuna li tapplika

g[ar-re;istrazzjoni ta[t l-artikolu 11 tikkwalifika b[ala intrapri]a ]g[ira fi]-]mien ta’

l-applikazzjoni tag[ha jekk il-valur tal-bejg[ tag[ha fil-perijodu relevanti ikun anqas

mit-Threshold tad-D[ul.

(2) Meta persuna taxxabbli tapplika g[ar-re;istrazzjoni ta[t l-artikolu 11 fil-

bidu ta’ l-attività ekonomika tag[ha jew fi ]mien tletin jum minn din l-attività ekonomika

tag[ha tikkwalifika b[ala intrapri]a ]g[ira fi]-]mien ta’ l-applikazzjoni u tkompli hekk

tikkwalifika b[ala intrapri]a ]g[ira sat-tmiem ta’ l-ewwel tlett xhur kalendarji s[a[ li

ji;u wara dawk li matulhom tkun bdiet l-attività ekonomika tag[ha jekk il-Kummissarju

jkun sodisfatt li l-valur totali tal-bejg[ ta’ dik il-persuna fl-ewwel tnax-il xahar li jibdew

fid-data tal-bidu ta’ l-attività ekonomika tag[ha ma jkunx je//edi t-Threshold tad-

D[ul.

Persuni re;istrati ta[t l-artikolu 10

2. Minkejja d-dispo]izzjonijiet tal-partita 1, l-attività ekonomika ta’ persuna

re;istrata ta[t l-artikolu 10 ma tkunx tikkwalifika b[ala intrapri]a ]g[ira f’kull ]mien

matul l-ewwel sitta u tletin xahar kalendarji s[a[ mid-data ta’ l-imsemmija

re;istrazzjoni.

I]da persuna li titqies li hija re;istrata ta[t l-artikolu 10 bis-sa[[a tas-subartikolu

(1) ta’ l-artikolu 48 ta’ dan l-Att, g[andha titqies g[all-g[anijiet ta’ din il-partita b[ala

li kienet re;istrata ta[t dak l-artikolu fid-data li fiha ;iet re;istrata l-ewwel darba ta[t

dan l-Att.

Threshold ta’ persuni re;istrati ta[t l-artikolu 11

3. L-attività ekonomika ta’ persuna re;istrata ta[t l-artikolu 11 tibqa’

tikkwalifika b[ala intrapri]a ]g[ira sakemm il-valur tal-bejg[ ta’ dik il-persuna g[a]-

]mien relevanti ma je//edix it-Threshold tal-{ru;.

Valur tal-bejg[

4. (1) Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din il-partita il-valur ta’ bejg[

ta’ persuna g[all-g[anijiet ta’ din it-Taqsima huwa l-valur totali taxxabbli tal-provvisti

kollha mag[mula minn dik il-persuna fil-kors jew tkomplija ta’ l-attività ekonomika

tag[ha matul i]-]mien relevanti, esklu]i>

(a)

provvisti e]enti bla kreditu<

(b) it-trasferiment ta’ negozju b[ala negozju vijabbli<

(/) transazzjonijiet li jitqiesu ta[t dan l-Att b[ala provvisti li jkunu saru minn

persuna lilha nnifisha<

(d) it-trasferiment jew tne[[ija ta’ attiv fiss.

(2) Ming[ajr pre;udizzju g[all-paragrafu (1) ta’ din il-partita, meta persuna

re;istrata ta[t l-artikolu 11 tipprovdi kemm o;;etti sew servizzi, it-threshold applikabbli

g[andu ji;i stabbilit skond in-natura prin/ipali tal-provvista, waqt li jing[ata kont tal-

valut totali tal-provvisti kollha.

(3) Meta l-Kummissarju jkun jidhirlu li l-valur ta’ bejg[ g[al ]mien relevanti

jkun intlaqat [a]in min[abba /irkostanzi spe/ifi/i straordinarji, inklu] il-waqfien

temporanju ta’ l-attività ekonomika, il-valur ta’ bejg[ g[andu jkun dak l-ammont li

jirri]ulta wara dik it-tiswija hekk kif il-Kummissarju jista’ jqis xierqa fi/-/irkostanzi.

(4) Fil-ka] ta’ kumpanija mwaqqfa f’Malta li tag[mel parti minn grupp ta’

kumpaniji il-valur tal-bejg[ tag[ha g[andu jitqies li jkun it-total ta’ l-ammonti tal-

valur ta’ bejg[ tal-kumpaniji kollha imwaqqfa f’Malta li jag[mlu parti minn dak il-

grupp. F’dan il-paragrafu “grupp ta’ kumpaniji” tfisser ]ew; kumpaniji jew aktar li

huma kontrollati mill-istess persuna, u g[all-g[anijiet ta’ din it-tifsira persuna g[andha

titqies li tkun tikkontrolla kumpanija jekk tkun proprjetarja, direttament jew

indirettament, ta’ aktar minn 50% ta’ l-ishma jew drittijiet tal-vot ta’ dik il-kumpanija

jew ta’ xi kumpanija o[ra li tikkontrolla, skond l-imsemmija tifsira, dik il-kumpanija.

(5) G[all-g[anijiet tal-kalkolazzjoni tal-valur ta’ bejg[ g[al ]mien li jibda

qabel l-1 ta’ Jannar 1999 il-valur taxxabbli u d-deskrizzjoni tal-provvisti mag[mula

qabel dik id-data u t-tifsiriet l-o[ra kollha relevanti g[al dak il-g[an g[andhom jiftiehmu

skond it-tifsira tag[hom ta[t dan l-Att daqs li kieku dawk il-provvisti kienu mag[mula

wara dik id-data.

}mien relevanti

5. (1) G[all-g[anijiet ta’ din it-Taqsima, u bla [sara g[all-paragrafu (2), i]-

]mien relevanti f’xi data partikolari g[andu jkun ]mien ta’ tnax-il xahar li jintemm fl-

a[[ar jum tat-tlett xhur kalendarji li ji;u qabel dawk li fihom ti;i dik id-data partikolari.

(2) Meta l-ewwel jum ta]-]mien ta’ tnax-il xahar li g[alih jirreferi l-paragrafu

(1) stabbilit f’data partikolari ji;i qabel id-data tal-bidu ta’ l-attività ekonomika, i]-

]mien relevanti f’dik id-data partikolari huwa ]-]mien li jibda fl-ewwel jum tat-tlett

xhur kalendarji li ji;u wara dawk li matulhom tkun inbdiet l-attività ekonomika u

jintemmu fl-a[[ar jum tat-tlett xhur kalendarji li ji;u qabel dawk li fihom ti;i dik id-

data partikolari.

Tlett xhur kalendarji

6. G[all-g[anijiet ta’ din it-Taqsima, “tlett xhur kalendarji” ifissru ]mien ta’

tlett xhur kalendarji li jintemm fil-31 ta’ Marzu, it-30 ta’ :unju, it-30 ta’ Settembru u

l-31 ta’ Di/embru, skond il-ka].

Threshold tad-D[ul u Threshold tal-{ru;

7. G[all-g[anijiet ta’ din it-Taqsima it-Threshold tad-D[ul u t-Threshold tal-

{ru; huwa l-ammont li jidher fit-Tieni jew it-Tielet Kolonna rispettivament fit-Tabella

ta’ din it-Taqsima li tkun tikkorrispondi mal-kategorija li tidher fl-Ewwel Kolonna ta’

dik it-Tabella li fiha l-attività ekonomika ta’ dik il-persuna tkun ;iet klassifikata mill-

Kummissarju.

I]da it-Threshold tad-D[ul jew tal-{ru; g[al ]mien relevanti ta’ anqas minn

tnax-il xahar stabbilit skond il-paragrafu (2) tal-partita 5 huwa l-proporzjon tat-threshold

relattiv kalkolat billi dak it-threshold ji;i divi] b’erba’ u r-ri]ultat ji;i moltiplikat bin-

numru ta’ tlett xhur kalendarji nklu]i fi]-]mien relevanti hekk stabbilit.

Tag[rif li g[andu jing[ata lill-Kummissarju

8. Kull persuna li tapplika g[ar-re;istrazzjoni ta[t l-artikolu 11 g[andha tag[ti

dak it-tag[rif kollu hekk kif il-Kummissarju jista’ ra;onevolment jitlob g[all-g[an ta’

l-applikazzjoni tad-dispo]izzjonijiet ta’ din it-Taqsima

TABELLA

L-Ewwel Kolonna

It-Tieni Kolonna

It-Tielet Kolonna

Kategorija

Threshold tad-D[ul

Threshold tal-{ru;

Lm

Lm

A Attivitajiet ekonomi/i li

12,000

15,000

jikkonsistu prin/ipalment fil-

provvista ta’ o;;etti

B Attivitajiet ekonomi/i li

8,000

10,000

jikkonsistu prin/ipalment fi

provvista ta’ servizzi b’valur

mi]jud relattivament baxx

5,000

6,000

? Attivitajiet ekonomi/i o[ra

Taqsima Tnejn

(Artikolu 12)

Threshold ta’ l-Akkwisti

It-threshold ta’ l-akkwisti

1. It-Threshold ta’ l-Akkwisti huwa l-ekwivalenti f’liri Maltin ta’ Euro 10,000

bl-u]u ta’ l-a[[ar rati ta’ kambju pubblikati l-aktar re/enti mill-Bank ?entrali qabel l-

1 ta’ Jannar tas-sena li dwarha dak it-threshold huwa relevanti.

Il-valur ta’ akkwisti intra-Komunitarji

2. G[all-g[an biex ji;i stabbilit jekk il-valur ta’ akkwisti intra-Komunitarji

f’xi ka] partikolari je//edix jew le it-Threshold ta’ l-Akkwisti l-valur ta’ l-akkwisti

intra-Komunitarji in kwistjoni g[andu jittie[ed li jkun il-valur taxxabbli li kien ji;i

stabbilit skond id-dispo]izzjonijiet relevanti tas-Seba’ Skeda kieku kienu akkwisti intra-

Komunitarji taxxabbli, i]da ebda kont ma g[andu jing[ata tal-valur ta’>

(a)

akkwisti intra-Komunitarji ta’ mezzi ;odda ta’ trasport jew o;;etti tas-

sisa<

(b) it-taxxa fuq il-valur mi]jud im[allsa jew li g[andha tit[allas fi Stat Membru

li ma jkunx Malta fuq il-provvista intra-Komunitarja ta’ l-o;;etti in kwistjoni.

Taqsima Tlieta

Partita 2 tat-Tielet Skeda

Threshold ta’ Bejg[ li Jsir f’/ertu Distanza

Threshold ta’ Bejg[ li Jsir f’/ertu Distanza

1. It-Threshold ta’ Bejg[ li Jsir f’/ertu Distanza g[al kull sena kalendarja huwa

l-ekwivalenti f’liri Maltin ta’ euro 35,000 bl-u]u tar-rata tal-kambju tan-nofs l-a[[ar

ippublikata mill-Bank ?entrali qabel l-1 ta’ Jannar ta’ dik is-sena.

Valur ta’ bejg[ li jsir f’/ertu distanza

2. G[all-g[an biex ji;i stabbilit jekk il-valur ta’ bejg[ li jsir f’/ertu distanza

f’xi ka] partikolari jkunx je//edi jew le it-Threshold ta’ Bejg[ li Jsir f’/ertu Distanza

il-valur tal-bejg[ ta’ l-o;;etti in kwistjoni g[andu jittie[ed li jkun il-valur taxxabbli li

kien ji;i stabbilit skond id-dispo]izzjonijiet relevanti tas-Seba’ Skeda kieku kienu

provvisti taxxabbli, esklu] il-valur ta’ xi o;;etti tas-sisa.

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 6 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Operations constituting supplies, intra community acquisitions and

importations

Gazzetta tal-Gvern ta' Malta — Att 2003 10 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.
Is-Seba’ Skeda — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta. Open official source

(Artikolu 18)

VALUR TAXXABBLI

Valur taxxabbli ta’ provvisti

1. Ólief kif mod ie[or provdut fid-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, il-

valur taxxabbli ta’ provvista g[andu jkun il-valur totali tal-prezz im[allas jew li g[andu

jit[allas lill-fornitur mix-xerrej, mill-klijent jew minn xi persuna o[ra g[all-provvista,

inklu] kull sussidju direttament marbut ma’ l-g[oti ta’ dik il-provvista, i]da esklu]a t-

taxxa fuq il-valur mi]jud li g[andha tit[allas ta[t dan l-Att fuq dik il-provvista.

2. Il-valur taxxabbli ta’ provvista g[andu jinkludi, sakemm dawn ma jkunux

inklu]i fil-valur stabbilit skond il-partita 1>

(a) taxxi, dazji, mposti, drittijiet u kull [las ie[or (esklu]a t-taxxa fuq il-valur

mi]jud li g[andha tit[allas ta[t dan l-Att) li g[andu jit[allas min[abba fil-provvista<

(b) spejje] in/identali, b[al kummissjonijiet, spejje] ta’ pakkjar, spejje] ta’

trasport u assigurazzjoni mitluba minn min jag[mel il-provvista lix-xerrej jew kompratur

ukoll jekk ikunu koperti b’xi ftehim separat jew b’dokument separat<

3. Il-valur taxxabbli ta’ provvista m’g[andux jinkludi>

(a)

kull tnaqqis fil-prezz min[abba fi skonti g[al [las malajr<

(b) kull skont fil-prezz u ro[s ie[or mog[ti direttament minn min jag[mel il-

provvista lill-kompratur li jitqies fi]-]mien meta jkollha tit[allas it-taxxa<

(/) multi u mg[ax im[allsa g[al [las tard wara ]-]mien tal-provvista<

(d) kull [las lura im[allsa f’isem u akkont tal-persuna li lilha ssir il-provvista,

u li jirri]ulta minn dokumenti mi]muma minn min jag[mel il-provvista li jkunu hekk

;ew im[allsa, u li jidda[[al fid-dokumentazzjoni ta’ min jag[mel il-provvista f’suspense

account<

(e) kull ammont im[allas mill-kompratur b[ala depo]itu fuq pakke;;ar ta’

o;;etti li jista’ jing[ata lura fejn id-depo]itu jkun anqas mill-ispi]a tal-pakke;;ar.

4. Meta, wara li sse[[ provvista>

(a) il-prezz ta’ dik il-provvista jitnaqqas permezz ta’ skont jew ro[s mog[ti

lill-kompratur g[al ra;unijiet kummer/jali li jkunu saru in bona fede<

(b) il-[las g[all-provvista ma jkollux jit[allas jew jit[allas lura lill-kompratur

min[abba t-t[assir tal-kuntratt ta’ dik il-provvista li ji;i dikjarat bil-mezz ta’ sentenza

definittiva jew g[oti f’arbitra;; jew bi ftehim bil-miktub bejn il-partijiet g[al ra;unijiet

li kienu jkunu bi]]ejjed f’qorti g[al dak it-t[assir<

(/) l-ammont li g[andu jsir b[ala [las g[al dik il-provvista isir dejn li ma jistg[ax

jin;abar<

il-valur taxxabbli ta’ dik il-provvista g[andu hekk jitnaqqas> i]da ma g[andu jsir

ebda a;;ustament fit-taxxa li g[andha tit[allas fuq dik il-provvista min[abba dak it-

tnaqqis [lief bil-mod li g[alih tipprovdi l-G[axar Skeda.

5. (1) Meta jit[allas jew ikollu jit[allas il-korrispettiv s[i[ jew parti minnu

b’o;;etti jew fejn il-valur tal-korrispettiv g[all-provvista ma jkunx jista’ ji;i stabbilit

b’mod [afif, il-valur taxxabbli ta’ dik il-provvista g[andu jkun, sal-limitu li l-korrispettiv

hekk jit[allas jew ma jkunx jista’ ji;i hekk stabbilit, il-valur tieg[u fis-suq liberu.

(2) Il-valur fis-suq liberu ta’ o;;etti jew servizzi tfisser il-prezz li dawn i;ibu

jekk jinbieg[u jew jitqeg[du fis-suq liberu fid-data u fl-istat li jkunu jinsabu fih meta

dawk l-o;;etti ji;u kunsinnati jew jitwettqu dawk is-servizzi.

6. (1) Il-valur taxxabbli ta’ provvista li tkun tikkonsisti fl-applikazzjoni jew

fid-disponiment ta’ o;;etti li dwarhom ebda korrispettiv ma jit[allas jew ikollu jit[allas

i]da li jitqies skond il-partita 17 tat-Tieni Skeda (Trasferiment ta’ o;;etti lejn Stat

Membru ie[or) huwa l-prezz tax-xiri ta’ dawk l-o;;etti jew o;;etti simili jew, fin-

nuqqas ta’ prezz tax-xiri, il-prezz tan-nefqa, stabbilit fi]-]mien tal-provvista.

(2) Il-valur taxxabbli ta’ servizzi mag[mula minn persuna lilha nnifisha huwa

in-nefqa s[i[a g[all-persuna li tag[mel il-provvista biex tipprovdi dawk is-servizzi.

7. Il-valur taxxabbli ta’ provvista li tkun tikkonsisti fit-trasferiment ta’ o;;etti

b’ordni mag[mul minn jew f’isem awtorità pubblika jew skond il-li;i bi [las ta’

kumpens huwa l-kumpens g[al dak it-trasferiment.

8. Meta xi ammont relevanti biex ji;i stabbilit il-valur taxxabbli ta’ provvista

jing[ata f’munita barranija, ir-rata ta’ kambju li tkun tapplika tkun l-a[[ar rata tal-

bejg[ li tkun ;iet stabbilita mill-Bank ?entrali qabel id-data li fiha sse[[ il-provvista.

Valur taxxabbli ta’ akkwisti intra-Komunitarji

9. Il-valur taxxabbli ta’ akkwist intra-Komunitarju taxxabbli huwa l-ammont

li kien ikun jirrappre]enta l-valur taxxabbli skond din l-Iskeda tal-provvista li skond

dan isir dak l-akkwist kieku dik il-provvista kienet provvista taxxabbli, u g[andu jinkludi

kull dazju tas-sisa m[allas jew li g[andu jit[allas fi Stat Membru mill-persuna li tag[mel

l-akkwist fuq l-o;;etti akkwistati.

10. (1) Meta l-valur taxxabbli ta’ akkwist intra-Komunitarju jinkludi taxxa

tas-sisa m[allsa jew li g[andha tit[allas fi Stat Membru li ma jkunx Malta u l-persuna

li tag[mel l-akkwist tkun tikkwalifika g[all-[las lura ta’ dik it-taxxa tas-sisa, il-valur

ta’ dak l-akkwist g[andu jitnaqqas proporzjonalment.

(2) Meta akkwist intra-Komunitarju jitqies li jkun se[[ f’Malta min[abba l-

fatt li jkun mag[mul minn persuna identifikata g[al dak l-akkwist b’numru ta’

identifikazzjoni tat-taxxa fuq il-valur mi]jud ma[ru; mill-Kummissarju u

sussegwentement jitqies ukoll b[ala li jkun se[[ u jkun su;;ett g[at-taxxa fi Stat

Membru ie[or min[abba l-fatt li t-trasport ta’ l-o;;etti jintemm f’dak l-Istat, il-valur

ta’ dak l-akkwist li fuqu g[andha tit[allas it-taxxa ta[t dan l-Att g[andu jitnaqqas bl-

ammont su;;ett g[at-taxxa f’dak l-Istat Membru l-ie[or.

(3) Meta l-valur ta’ provvista wara li jkun sar akkwist intra-Komunitarju

jitnaqqas wara li jse[[ dak l-akkwist g[al xi wa[da mir-ra;unijiet imsemmija fil-partita

4, il-valur taxxabbli ta’ l-akkwist g[andu hekk jitnaqqas.

(4) Meta l-valur taxxabbli ta’ akkwist intra-Komunitarju jitnaqqas f’xi wa[da

mi/-/irkostanzi msemmija f’din il-partita, it-taxxa fuq dak l-akkwist li tikkorrispondi

g[al dak it-tnaqqis, jekk tkun t[allset, g[andha titqies b[ala taxxa mhux dovuta g[all-

g[anijiet ta’ l-artikolu 69 ta’ dan l-Att.

Valur taxxabbli ta’ importazzjonijiet

11. Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda il-valur taxxabbli

ta’ importazzjoni ta’ o;;etti g[andu jkun il-valur stabbilit skond l-Att tad-Dazji ta’

Importazzjoni biex ji;i stabbilit il-valur li fuqu jit[allas id-dazju ad valorem ta[t dak l-

Att, u d-dispo]izzjonijiet l-o[ra kollha relevanti g[andhom japplikaw mutatis mutandis,

u g[all-g[an ta’ din il-partita, ir-referenza fl-imsemmija dispo]izzjonijiet g[all-

Kontrollur tad-Dwana g[andhom jiftiehmu b[ala referenzi g[all-Kontrollur tad-Dwana

li jkun qieg[ed ja;ixxi f’isem il-Kummissarju.

12. Il-valur stabbilit ta[t il-partita 11 g[andu ji]died, sal-limitu li dan ma jkunux

;ie inklu] fil-valur stabbilit skond il-partita 11, bi>

(a) kull taxxi, imposti, dazji u [lasijiet o[ra li g[andhom jit[allsu barra minn

Malta, kull dazji ta’ importazzjoni li g[andhom jit[allsu fuq l-imsemmija importazzjoni

bis-sa[[a ta’ l-Att dwar il-Promozzjoni ta’ Prodotti Lokali, kull dazju tas-sisa li g[andu

jit[allas skond l-Att dwar id-Dazju tas-Sisa min[abba l-importazzjoni ta’ dawk l-o;;etti

u, fil-ka] ta’ vetturi bil-mutur, it-taxxa li g[andha tit[allas skond l-Att dwar it-Taxxa

ta’ Re;istrazzjoni ta’ Vetturi bil-Mutur<

(b) spejje] in/identali, b[al kummissjonijiet, pakke;;ar, spejje] ta’ a;enzija

tad-dwana u spejje] tat-trasport u ta’ l-assigurazzjoni mag[mula sal-kunsinna ta’ l-

o;;etti fid-destinazzjoni f’Malta murija fuq id-dokument li permezz tieg[u l-o;;etti

huma importati jew, fin-nuqqas ta’ dik l-indikazzjoni, il-lok ta’ l-ewwel trasferiment

ta’ l-o;;etti f’Malta.

(/) in-nefqa g[at-trasport ta’ l-o;;etti lejn destinazzjoni o[ra fil-Komunità jekk

dik id-destinazzjoni tkun mag[rufa fi]-]mien ta’ l-importazzjoni.

13. Il-valur taxxabbli ta’ importazzjoni m’g[andux jinkludi>

(a) kull skont u ro[s ie[or mog[ti direttament mill-persuna li tipprovdi l-o;;etti

lill-kompratur u li jkun ing[ata kont tag[hom fi]-]mien ta’ l-importazzjoni.

(b) ro[s fil-prezz min[abba skond g[all-[las malajr.

It-Tmien Skeda

(Artikolu 19(2))

Rata ta’ taxxa

It-taxxa li g[andha tit[allas ta[t dan l-Att fuq il-valur taxxabbli tal-provvisti murija

fl-ewwel kolonna tat-Tabella f’din l-Iskeda g[andha tkun ir-rata spe/ifikata fit-tieni

kolonna ta’ dik it-Tabella.

TABELLA

L-Ewwel Kolonna

1. Akkomodazzjoni

Il-provvista ta’ akkomodazzjoni f’xi fond li g[all-g[an

ta’ dik il-provvista ta dik l-akkomodazzjoni jkun me[tie; li

jkollu li/enza bis-sa[[a ta’ l-Att dwar is-Servizzi ta’ l-

Ivvja;;ar u tat-Turi]mu g[al Malta jew bis-sa[[a ta’ xi Att

li jissostitwih.

B’dan i]da li meta l-prezz li g[andu jit[allas g[all-

provvista ta’ akkomodazzjoni jinkludi l-provvista ta’o;;etti

li ma taqax fit-tifsira ta’ akkomodazzjoni l-valur tal-provvista

ta’ akkomodazzjoni g[andu jitqies li jkun tmenin fil-mija

ta’ l-imsemmi prezz u g[oxrin fil-mija ta’ dak il-prezz

g[andu jitqies li hu l-valur taxxabbli ta’ provvisti li ma

humiex msemmija f’din il-kolonna.

2. Il-provvista ta’ ener;ija elettrika skond l-artikolu

12 tad-Direttiva 77#388#EEC jew kull Artikolu ie[or li

jissostitwih

3. {elu u o;;etti simili

L-o;;etti specifikati fit-Tariffa tad-Dwana fl-Ewwel

Skeda li tinsab ma’ l-Att dwar id-Dazji ta’ Importazzjoni

ta[t>

(a) subintestaturi 1207.30.90 u 1207.99.91.00 fil-

Kapitolu 12<

(b) subintestaturi 1302.11.00< 1302.14.00<

1302.19.05< 1302.19.30< 1302.19.91< 1302.19.98<

1302.20.10 u 1302.20.90 fil-Kapitolu 13<

L-Ewwel Kolonna

(/) subintestaturi 1503.00.19< 1517.90.93< 1520.00.00

u 1522.00.10 fil-Kapitolu 15<

(d) subintestaturi 1702.90.10< 1704.10.11.00<

1704.10.19< 1704.10.91< 1704.10.99< 1704.90.10<

1704.90.55< 1704.90.61< 1704.90.65< 1704.90.71<

1704.90.75 u 1704.90.81 fil-Kapitolu 17<

(e) subintestaturi 2006.00.10 u l-intestatura 2009 fil-

Kapitolu 20<

(f) subintestaturi 2105.00.10.19< 2105.00.91.19 u

2105.00.99.19 fil-Kapitolu 21<

(g) subintestatura 2501.00.10 fil-Kapitolu 25<

(h) subintestatura 3302.10.21 fil-Kapitolu 33.

4. A//essorji medi/i

L-o;;etti spe/ifikati fit-Tariffa tad-Dwana fl-Ewwel

Skeda li tinsab ma’ l-Att dwar id-Dazji ta’ Importazzjoni ta[t>

(a) Is-subintestatura 2905.45.00 fil-Kapitolu 29<

(b) l-intestaturi 3001, 3005 u 3006 fil-Kapitolu 30<

(c) l-intestatura 3306 u s-subintestatura 3307.90.00.10

fil-Kapitolu 33<

(d) is-subintestatura 3407.00.00 fil-Kapitolu 34<

(e) is-subintestaturi 3822.00.00< 3824.90.61.00 u

3824.90.62 fil-Kapitolu 38<

(f) is-subintestatura 5601.10.10 fil-Kapitolu 56<

(g) l-intestatura 7015.10.00 fil-Kapitolu 70<

(h) l-intestaturi 9001.30.00< 9001.40.41.00< 9001.40.49<

9001.40.80< 9001.50.41< 9001.50.49< 9001.50.80<

9004.90.90< 9021.21.10 and 9021.21.90 fil-Kapitolu 90<

5. O;;etti stampati

L-o;;etti spe/ifikati fit-Tariffa tad-Dwana fl-Ewwel

Skeda li tinsab ma’ l-Att dwar id-Dazji ta’ Importazzjoni ta[t>

(a) Is-subintestatura 4820.20.00.00 fil-Kapitolu 48<

(b) Il-kapitolu 49 i]da esklu˙i l-o;;etti li jidhru ta[t

is-subintestaturi 4905.10.00< 4906.00.00.00< 4907.00.10<

4907.00.90.00< 4908.10.00.00< 4908.90.00.00< l-intestatura

4909< u s-subintestaturi 4910.00.00.90< 4911.91.10 u

4911.99.00.10.

Id-Disa’ Skeda

(Artikolu 46)

APPELLI QUDDIEM IL-BORD TA’ L-APPELLI DWAR IT-TAXXA

FUQ IL-VALUR MI}JUD

Kompo]izzjoni tal-Bord

1. (1) Il-Bord ta’ l-Appelli dwar it-Taxxa fuq il-Valur Mi]jud (f’din l-Iskeda

imsejja[ “il-Bord”) jintg[amel minn Chairman u ]ew; membri o[ra li jin[atru mill-

Ministru g[al ]mien tliet snin.

(2) Il-Ministru jista’ ja[tar panel ta’ persuni li jistg[u jag[mulha ta’ Chairmen

u panel ta’ persuni li jistg[u jag[mluha ta’ membri o[ra tal-Bord, f’liema ka] il-membri

g[andhom hekk joqog[du skond dik id-distribuzzjoni ta’ dmirijiet, inklu]a kull

dispo]izzjoni dwar l-inkapa/ità ta’ membri li joqog[du u /ikostanzi o[ra, hekk kif il-

Ministru jista’ jistabbilixxi.

(3) Ma jistax jitne[[a membru tal-Bord matul i]-]mien tal-[atra tieg[u [lief

g[al im;iba [a]ina bil-provi jew l-inkapa/ita tieg[u li jwettaq il-funzjonijiet tieg[u.

(4) Id-disposizzjonijiet ta’ l-artikoli 733 sa 739 tal-Kodi/i ta’ Organizzazzjoni

u Pro/edura ?ivili g[andhom japplikaw g[al kull Chairman u membri o[ra tal-Bord

dwar appelli u referenzi li jin;iebu quddiem il-Bord bl-istess mod hekk kif japplikaw

g[al im[allfin g[ar-rigward ta’ kaw]a li tin;ieb quddiem il-qorti.

(5) Persuna tkun skwalifikata milli tin[atar jew milli tkompli tkun membru

tal-Bord jekk hija tkun membru tal-Kamra tad-Deputati.

(6) Fil-kaz ta’ vakanza fil-Bord li ma tkunx tista’ timtela skond id-

distribuzzjoni ta’ dmirijiet stabbilita skond il-paragrafu (2) ta’ din il-partita, l-Avukat

:enerali g[andu ja[tar persuna sabiex toqg[od hi minfok fis-smig[ u d-de/i]joni tal-

kaw]a fejn ikun hemm dik il-vakanza.

(7) Il-membri tal-Bord jir/ievu dik ir-rimunerazzjoni li tista’ ti;i stabbilita

mill-President ta’ Malta.

(8) Il-membri tal-Bord ma jkunux personalment responsabbli g[al xi [a;a li

ssir jew li tonqos milli ssir in bona fede fit-twettiq tal-funzjonijiet tal-Bord.

Segretarju tal-Bord

2. (1) G[andu jkun hemm segretarju tal-Bord, li jkun uffi/jal pubbliku li

jin[atar segretarju mill-Ministru.

(2) Il-Ministru jista’ ja[tar uffi/jali pubbli/i o[ra biex jag[mluha ta’

segretarji deputati.

Kompetenza tal-Bord

3. (1) Il-Bord ikun kompetenti li jisma’ kull appell li jsir kontra xi stima u li

jikkonferma, inaqqas jew i]id kull valur taxxabbli jew kreditu jew taxxa li jkunu ;ew

stmati mill-Kummissarju jew li j[assar l-istima jew li jag[mel kull dikjarazzjoni jew

ordni o[ra hekk kif jidhirlu xieraq.

(2) Il-Bord ikun kompetenti li jidde/idi kull kwistjoni li ssirlu riferenza dwarha

skond l-artikolu 44 ta’ dan l-Att.

(3) Il-Bord jista’ f’kull de/i]joni li jag[ti dik l-ordni fuq l-ispejje] tal-ka]

hekk kif jidhirlu xieraq.

Appelli kontra stimi

4. (1) Appell kontra stima ma jkunx validu kemm-il darba>

(a) ma tkunx saret denunzja lill-Kummissarju g[a]-]mien ta’ taxxa li dwaru

tkun tirreferi l-istima qabel ma jin;ieb l-appell< u

(b) ma tkunx t[allset it-taxxa kollha li m’hemmx kwistjoni dwarha li kellha

tit[allas mill-appellant< u

(/) ma jkunx t[allas ammont ta’ [amsa fil-mija tat-taxxa li jkun hemm

kwistjoni dwarha jew [amsin lira skond liema jkun og[la u dritt amminsitrattiv ta’

[amsa u g[oxrin lira< u

(d) l-appell ma jsirx fi ]mien tletin jum mid-data tan-notifika ta’ l-avvi] li

kontrih isir l-appell< u

(e)

l-appell ma jsirx b’dik l-g[amla u b’dak il-mod kif jista’ ji;i preskritt< u

(f)

ma jsirx il-[las ta’ dritt amministrattiv hekk kif jista’ ji;i preskritt.

(2) Ikun dmir ta’ l-appellant li j;ib prova li xi valur taxxabbli li ssir stima

dwaru mill-Kummissarju jkun e//essiv jew li xi kreditu li ssir stima dwaru mill-

Kummissarju ma jkunx suffi/jenti.

(3) Il-Bord jista’ jirrifjuta li jikkunsidra xi prova b[ala suffi/jenti g[all-

g[anijiet tal-paragrafu (2) ta’ din il-partita jekk l-appellant ikun naqas li j]omm kull

dokumentazzjoni u dokument li huma me[tie;a li jin]ammu b’dan l-Att jew jonqos

milli jipprodu/i kull dokumentazzjoni jew dokument b[al dawk.

(4) Il-Bord g[andu jag[ti d-de/i]joni tieg[u bil-miktub u jara li kopja ta’ dik

id-de/i]joni ti;i notifikata lill-appellant.

Ólas tat-Taxxa

5. (1) Meta jkun sar appell validu kontra stima, il-[las ta’ daqstant mit-taxxa

stmata li jkun hemm kwistjoni dwarha u li ma te[tie;x li tit[allas qabel ma jsir l-appell

skond il-partita 4 (1) (/) ta’ din l-Iskeda jista’ jin]amm ri]ervat sakemm dak l-appell

ji;i sa fl-a[[ar de/i]> i]da sadattant ma g[andux ji;i sospi] milli jibqa’ g[addej l-

img[ax fuq dik it-taxxa.

(2) Il-mog[dija ta]-]mien imsemmi fl-artikolu 58(2) ta’ dan l-Att g[andu

jkun sospi] g[ar-rigward ta’ kull taxxa jew multa amministrattiva g[al kull ]mien li

matulu l-[las tag[hom jista’ jin]amm ri]ervat skond din il-partita.

(3) Meta t-taxxa li jkollha tit[allas b’ri]ultat ta’ de/i]joni tal-Bord wara appell

kontra xi stima tkun iktar mit-taxxa indikata b[ala li g[andha tit[allas f’dik l-istima, l-

ammont ]ejjed g[andu jit[allas sa mhux aktar tard mill-a[[ar tax-xahar li matulu dik

id-de/i]joni tkun ;iet notifikata lill-appellant u jkun dovut fuq dak l-ammont ]ejjed

mg[ax bir-rata spe/ifikata fl-artikolu 22(4) ta’ dan l-Att mid-data msemmija g[al kull

]mien li matulu dak l-ammont ]ejjed jibqa’ mhux im[allas.

Referenzi lill-Bord

6. (1) Riferenza lill-Bord fuq kull kwistjoni msemmija fl-artikolu 44 ta’ dan

l-Att ma tistax tintg[amel, sakemm ma tkunx tqajmet f’korrispondenza mal-

Kummissarju u g[andha ssir bil-mezz ta’ rikors bil-miktub li fih ikun hemm imni]]la

l-fatti kollha rilevanti g[al dik il-kwistjoni u l-mod kif, fil-fehma ta’ l-applikant, dik il-

kwistjoni g[andha ti;i de/i]a.

(2) Referenza lill-Bord dwar kwistjoni li g[aliha jirreferi l-artikolu 44(k) (l-

impo]izzjoni ta’ penali amministrattiva) ma tkunx valida sakemm ma ssirx mhux aktar

tard minn sentejn mid-data li fiha jkun ing[ata avvi] ta’ l-impo]izzjoni tal-penali

amminstrattiva in kwistjoni lill-persuna li fuqha tkun ;iet imposta.

(3) Il-Bord g[andu, wara li jkun sema’ lil kull min kellu nteress fil-kwistjoni,

u jkun kiseb it-tag[rif kollu me[tie;, jidde/iedi l-kwistjoni u jara li d-de/i]joni tieg[u

ti;i notifikata lill-partijiet kollha.

Pro/eduri tal-Bord

7. (1) Il-Bord ikollu s-setg[a li j[arrek lil kull persuna sabiex tag[ti xhieda

jew sabiex i;ib quddiemu kotba jew dokumenti o[ra u /-Chairman ikollu s-setg[a li

jag[ti l-;urament lil kull persuna li tidher quddiem il-Bord.

(2) Il-Ministru jista’ b’regolamenti jippreskrivi l-mod kif g[andu jsir appell

jew rikors quddiem il-Bord, il-post fejn il-Bord g[andu j]omm is-seduti tieg[u, il-mod

kif il-partijiet jistg[u ji;u assistiti, id-drittijiet li jit[allsu g[all-appelli, id-

dokumentazzjoni li g[andha tin]amm mill-Bord, il-funzjonijiet tas-segretarju tal-Bord,

u b’mod ;enerali kull [a;a li g[andha x’taqsam mal-pro/eduri tal-Bord.

L-GÓAXAR SKEDA

(Artikoli 22 u 23)

Tnaqqis

Eli;ibbilità g[all-kreditu g[al input tax

1. Ólief hekk kif il-Kummissarju jista’ mod ie[or jippermetti ma g[andu ji;i

permess lil persuna ebda kreditu g[al input tax g[al xi ]mien ta’ taxxa kemm-il darba

ma ssirx talba skond id-dispo]izzjoni relevanti ta’ dan l-Att.

Prova dwar input tax

2. (1) Ma g[andu jitqies ebda ammont b[ala input tax ta’ persuna kemm-il

darba dik il-persuna ma ;;ibx prova li dik it-taxxa kellha tit[allas fuq il-provvisti ta’

o;;etti u servizzi jew akkwisti intra-Komunitarji jew fuq importazzjonijiet ta’ o;;etti

li jkunu ;ew jew ser ji;u w]ati minnha fil-kors ta’ l-avvanz ta’ l-attività ekonomika

tag[ha.

(2) Ólief hekk kif il-Kummissarju jista’ mod ie[or jippermetti, ebda ammont

ma g[andu jitqies b[ala input tax ta’ persuna kemm-il darba>

(a)

ma jkunx appo;;at b’ -

(i) fattura ta’ taxxa dwar it-taxxa li g[andha x’taqsam ma’ l-o;;etti jew servizzi

provduti lilu< jew

(ii) fattura ta’ taxxa dwar it-taxxa li g[andha x’taqsam ma’ l-o;;etti miksuba

minnu ta[t akkwist intra-Komunitarju< jew

(iii) dokument ta’ importazzjoni li jkun jindika lilha b[ala importatur dwar it-

taxxa fuq importazzjoni< u

(b) dwar kull taxxa fuq xi provvista li skond dan l-Att g[andha tit[allas minn

dik il-persuna jew fuq akkwist intra-Komunitarju, tkun ni]]let dik it-taxxa b[ala dovuta

lilha fuq id-denunzja tat-taxxa tag[ha< u

(/) id-dokument riferit fil-paragrafu (a) jkun mi]mum minn dik il-persuna u

jing[ata, fuq talba, lill-Kummissarju< u

(d) l-ammont tat-taxxa jkun ing[ata kont tieg[u kif imiss fid-dokumentazzjoni

mi]muma minn dik il-persuna sal-limitu me[tie; g[all-g[anijiet ta’ l-Att.

Taxxa li ma g[andhiex titqies b[ala input tax

3. (1) Bla [sara g[all-paragrafu (2) ta’ din il-partita, ma g[andu jitqies ebda

ammont b[ala input tax ta’ persuna sal-limitu li dak jirrappre]enta taxxa li jkollha

tit[allas dwar>

(a) il-provvista lil dik il-persuna jew l-akkwist intra-Komunitarju jew

importazzjoni minn dik il-persuna ta’>

(i) tabakk jew prodotti tat-tabakk<

(ii) xorb alko[oliku<

(iii) xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet<

(iv) vetturi bil-mutur, bastimenti jew in;enji ta’ l-ajru, inklu] il-provvista

tag[hom g[all-kiri jew arran;amenti ta’ leasing<

(v) o;;etti u servizzi bil-g[an li ssir tiswija, manutenzjoni, g[oti ta’ karburanti

u ]amma ta’ o;;etti li tapplika g[alihom il-partita (iv) ta’ dan is-subparagrafu

(b) il-provvista ta’ kull o;;ett u servizz jew akkwist intra-Komunitarju jew

importazzjoni ta’ kull o;;ett li jintu]a fl-g[oti minn dik il-persuna ta’ ri/evimenti,

divertiment jew ospitalità [lief meta dak l-g[oti jsir b’kumpens fil-kors normali ta’ l-

attività ekonomika ta’ dik il-persuna<

(/) il-provvista ta’ kull o;;ett u servizz jew akkwist intra-Komunitarju jew

importazzjoni ta’ kull o;;ett li jintu]a fl-g[oti minn dik il-persuna lill-impjegati tag[ha

jew, fil-ka] ta’ korp ta’ persuni, lill-uffi/jali jew impjegati tieg[u, ta’ trasport jew

divertiment> i]da din id-disposizzjoni m’g[andhiex tapplika g[al trasport mog[ti minn

dik il-persuna lill-impjegati tag[ha fuq vetturi fejn jistg[u ji;u okkupati mhux inqas

minn seba’ postijiet.

(2) Id-disposizzjonijiet tal-partiti (i) sa (iv) tal-paragrafu (1)(a) ma g[andhomx

japplikaw g[al>

(a) o;;etti provduti lil jew akkwistati ta[t akkwist intra-Komunitarju jew

importati minn persuna bil-g[an li jer;g[u jinbieg[u, sew fl-istat kif ikunu ;ew

akkwistati jew wara xi trattar jew pro/essar jew inklu]i f’o;;etti o[ra mog[tija bi

provvista minn dik il-persuna, fil-kors normali ta’ l-attività ekonomika ta’ dik il-persuna<

(b) vetturi bil-mutur, bastimenti u in;enji ta’ l-ajru provduti lil jew akkwistati

ta[t akkwist intra-Komunitarju jew importati minn persuna u li jintu]aw minnha bil-

g[an ta’ trasport ta’ o;;etti jew passi;;ieri b’kumpens<

(/) bastimenti u in;enji ta’ l-ajru provduti lil jew akkwistati ta[t akkwist intra-

Komunitarju jew importati minn persuna bil-g[an li ji;u provduti minnha bis-sa[[a

ta’ ftehim ta’ charter jew kiri<

(d) vetturi bil-mutur provduti lil jew akkwistati ta[t akkwist intra-Komunitarju

jew importati minn persuna bil-g[an li ji;u provduti minnha g[all-kiri bix-xufier jew

g[all-kiri self-drive (esklu] l-g[oti ta’ karburanti lil dawk il-vetturi bil-mutur self-drive)

jew li ji;u w]ati fit-tag[lim tas-sewqan, sakemm dawn ji;u hekk u]ati, f’kull ka], fil-

kors normali ta’ l-attività ekonomika ta’ dik il-persuna<

(e) vetturi bil-mutur disinjati u manifatturati g[all-;arr ta’ o;;etti u hekk disinjati

u manifatturati b’postijiet g[all-persuni bilqeg[da normalment biswit ix-xufier, jew

b’postijiet bilqeg[da g[al disa’ persuni jew aktar.

(3) F’din il-partita “xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet”

g[andu jkollha t-tifsira mog[tija lilha fit-Taqsima B ta’ l-Erbatax-il Skeda.

(4) It-taxxa m[allsa jew li g[andha tit[allas fuq kull provvista lil jew kull

akkwist intra-Komunitarju jew importazzjoni minn persuna f’isem u g[an-nom ta’

persuna o[ra dwar xi [las lura li, skond is-Seba’ Skeda, ma tag[milx parti mill-valur

taxxabbli ta’ provvisti mag[mula lil dik il-persuna l-o[ra m’g[andhix titqies b[ala l-

input tax tal-persuna msemmija l-ewwel.

Taxxa li f’parti minnha titqies b[ala input tax

4. Meta xi o;;etti jew servizzi jintu]aw jew ikunu ser jintu]aw i]da mhux g[al

kollox fil-kors jew fl-avvanz ta’ xi attività ekonomika g[andu jitqies b[ala input tax

dak is-sehem mit-taxxa li jkollha tit[allas fuq il-provvisti, akkwisti intra-Komunitarji

jew importazzjonijiet in kwistjoni, li jkun ra;onevoli li jqis il-proporzjon ta’ l-u]u ta’

dawk l-o;;etti jew servizzi fil-kors jew avvanz ta’ l-attività ekonomika g[all-u]u s[i[

tag[hom.

Attribuzzjoni ta’ input tax

5. (1) Kull input tax ta’ persuna re;istrata ta[t l-artikolu 10 g[al ]mien ta’

taxxa li jkun esklu]ivament attribwibbli g[al provvisti li japplika g[alihom l-artikolu

22(4) g[andha ti;i permessa b[ala kreditu g[al dak il-perijodu.

(2) Kull input tax li jkun esklussivament attribwibbli g[al provvisti li ma

jkunux imsemmija fil-paragrafu (1) ma g[andhomx ji;u permessi b[ala kreditu.

(3) Kull input tax g[al ]mien ta’ taxxa attribwibbli kemm g[all-provvisti li

japplika g[alihom l-artikolu 22(4) kif ukoll g[al provvisti o[ra g[andu ji;i f’sehem

minnu permess b[ala kreditu g[al dak i]-]mien ta’ taxxa, liema sehem g[andu ji;i

stabbilit skond il-partita 6 jew 8.

Attribuzzjoni parzjali

5. (1) Is-sehem ta’ input tax permess b[ala kreditu lil persuna skond il-partita

5(3) g[andu ji;i kalkolat kif ;ej>

(a) il-valur totali ta’ provvisti li g[alihom japplika l-artikolu 22(4) mag[mula

minn dik il-persuna matul i]-]minijiet kollha ta’ taxxa li jintemmu matul sena kalendarja

huwa divi] bil-valur totali ta’ provvisti mag[mula minn dik il-persuna matul dawk i]-

]minijiet ta’ taxxa<

(b) ir-ri]ultat miksub skond il-paragrafu (a) g[andu jkun il-proporzjon

definittiv g[as-sena li g[aliha jirreferi dak il-paragrafu u l-proprozjon provvi]orju g[as-

sena ta’ wara<

(/) il-kreditu ta’ dik il-persuna g[al kull ]mien ta’ taxxa li jintemm matul

sena kalendarja g[andu ji;i kalkolat provvi]orjament billi ji;i moltiplikat il-valur ta’

input tax ta’ dik il-persuna g[al dak i]-]mien ta’ taxxa bil-proporzjon provvi]orju g[al

dik is-sena<

(d) il-kreditu totali ta’ input tax ta’ dik il-persuna g[a]-]minijiet kollha ta’

taxxa li jintemmu matul sena kalendarja g[andu ji;i kalkolat definittivament billi ji;i

moltiplikat l-input tax totali g[al dawk i]-]minijiet bil-proporzjon definittiv g[al dik

is-sena<

(e) id-differenza bejn it-total ta’ input tax g[al ]minijiet ta’ taxxa li jintemmu

matul sena kalkolata provvi]orjament ta[t il-paragrafu (/) u l-kalkolu definittiv g[al

dik is-sena skond il-paragrafu (d) g[andha tirrappre]enta t-taxxa dovuta minn dik il-

persuna jew it-tnaqqis permissibbli ta’ dik il-persuna, skond il-ka], liema taxxa jew

tnaqqis g[andu jing[ata kont tieg[u fid-denunzja tat-taxxa g[all-ewwel ]mien ta’ taxxa

li jintemm fis-sena li ti;i wara dik li fiha kien intg[amel il-kalkolu provvi]orju> i]da t-

taxxa jew tnaqqis dwar sena li matulha ir-re;istrazzjoni ta’ persuna ta[t l-artikolu 10

kienet im[assra g[andu jing[ata kont tieg[u fl-a[[ar ]mien ta’ taxxa tag[ha.

(2) G[all-g[anijiet tal-paragrafu (1)>

(a) il-valur ta’ provvisti mhux su;;etti g[at-taxxa ta[t dan l-Att g[andu ji;i

stabbilit bil-mod li japplika sabiex ji;i stabbilit il-valur taxxabbli ta’ provvisti taxxabbli<

(b) g[andu ji;i esklu] mill-valur tal-provvisti mag[mula minn dik il-persuna -

(i) il-valur ta’ kull provvista ta’ o;;etti kapitali w]ati fl-attività ekonomika

tag[ha<

(ii) il-valur ta’ kull provvista li dik il-persuna tag[mel lilha nnifisha<

(iii) il-valur ta’ kull provvista li ma ssirx minn persuna taxxabbli li ta;ixxi

b[ala tali<

A;;ustamenti li g[andhom x’jaqsmu ma’ l-input tax fuq l-akkwist ta’ o;;eti kapitali

7. (1) Meta l-kreditu ta’ input tax ta’ persuna (“is-sid”) g[al xi ]mien ta’

taxxa matul sena kalendarja (“is-sena ta’ l-akkwist”) ikun jinkludi taxxa fuq il-provvista

lil dik il-persuna jew akkwist intra-Komunitarju jew importazzjoni minn dik il-persuna

ta’ o;;etti kapitali, g[andu jsir a;;ustament, ta’ l-input tax di;à permessa, jekk g[al xi

sena matul il-perjodu ta’ a;;ustament l-input tax hija permissibbli b’rata li tkun og[la

jew aktar baxxa minn dik di;à permessa fis-sena ta’ l-akkwist.

(2) Il-Ministru jista’ b’regolamenti>

(a) jag[ti t-tifsira ta’ l-o;;etti kapitali li g[alihom g[anda tapplika din il-partita<

(b) jag[ti t-tifsira ta]-]mien jew ]minijiet ta’ a;;ustament applikabbli g[al

o;;etti kapitali<

(/) jippreskrivi l-metodu li bih l-a;;ustament g[andu ji;i kalkolat u l-mod li

bih g[andu jsir<

Metodi alternattivi ta’ attribuzzjoni parzjali

8. Meta jkun jidher li l-metodu ta’ attribuzzjoni ta’ input tax stipulat fil-partita

6 ma jkunx jag[ti ri]ultat ;ust u ra;onevoli, l-Kummissarju jista’ permezz ta’ avvi]

bil-miktub lil persuna re;istrata jordna li l-imsemmi metodu ma g[andux ikun japplika

g[all-attribuzzjoni ta’ l-input tax tal-provvisti ta’ dik il-persuna, u meta tkun ing[atat

ordni b[al dik, dik il-persuna g[andha taddotta dak il-metodu ie[or ta’ attribuzzjoni

parzjali hekk kif il-Ministru jista’ b’regolament japprova.

Rounding up

9. (1) Frazzjoni li tirri]ulta mill-[dim ta’ xi kalkolu mag[mul skond din l-

Iskeda g[andha tin;ieb fis-s[i[ sa l-eqreb lira.

(2) Meta l-ammont ta’ input tax li jirri]ulta li ma jkunx permess b[ala kreditu

wara u skond taqsim f’ishma mag[mul skond il-partita 6 jew 8 jkun anqas minn Lm10

moltiplikat bl-g[add ta’ xhur jew parti minnhom inklu]i f’dak i]-]mien ta’ taxxa dak

l-ammont g[andu jitiqes, minkejja l-imsemmija disposizzjonijiet, b[ala li hu

permessibbli b[ala kreditu g[al input tax.

Óelsien meta jkun hemm djun

10. (1) Meta persuna re;istrata ta[t l-artikolu 10 ta’ dan l-Att turi g[as-

sodisfazzjoni tal-Kummissarju li xi ammont lilha dovut b[ala kumpens g[al provvista

mag[mula lil persuna o[ra, matul ]mien ta’ taxxa, jkun sar dejn u li tkun t[allset jew

ikollha tit[allas xi output tax mill-imsemmija persuna g[ar-rigward ta’ dik il-provvista,

dik il-persuna tista’ titlob sabiex l-ammont ta’ dak l-output tax li jkun jikkorrispondi

ma’ dak id-dejn ji;i permess b[ala tnaqqis permezz ta’ [elsien mid-dejn b’]ieda ma’

kull tnaqqis ie[or lilha permess b[ala input tax skond id-dispo]izzjonijiet l-o[ra ta’

din l-Iskeda g[al dak i]-]mien ta’ taxxa jew g[al dak i]-]mien ta’ taxxa li ji;i wara

hekk kif il-Kummissarju jista’ jippermetti.

(2) Talba g[al tnaqqis dwar [elsien minn xi dejn g[andha tkun su;;etta g[al

dawk l-ordnijiet li l-Kummissarju jista’ jag[ti dwar i/-/irkostanzi ta’ kif dak jista’ jsir

u dwar id-dokumenti jew kull prova o[ra li jkollha tin;ieb.

(3) L-irkupru ta’ debitu li jkun ;ie permess dwaru tnaqqis skond din il-partita

jew ta’ parti minn dak id-debitu g[andu jitqies, sal-limitu ta’ l-ammont irkuprat, b[ala

provvista taxxabbli li tkun qed isse[[ f’dak il-waqt li jit[allas id-debitu jew parti minnu

u g[andu hekk jing[ata kont tag[ha mill-persuna li t-tnaqqis ikun hekk ;ie permess

lilha.

Tnaqqis min[abba ro[s fil-valur taxxabbli ta’ provvisti jew akkwisti intra-

Komunitarji

11. (1) Meta, skond is-Seba’ Skeda, il-valur taxxabbli ta’ provvista jew ta’

akkwist intra-Komunitarju jitnaqqas wara li tkun se[[et dik il-provvista jew akkwist

kull output tax li tkun tikkorrispondi g[al dak it-tnaqqis g[andha tkun permessa b[ala

tnaqqis lil persuna li lilha kienet t[allset jew kellha tit[allas dik l-output tax g[a]-

]mien ta’ taxxa li matulu ti;ri l-kaw]a ta’ dak it-tnaqqis.

(2) It-tnaqqis permissibbli skond din il-partita huwa su;;ett g[all-kondizzjoni

li l-persuna li tag[mel it-talba tkun tat kont kif imiss g[all-output tax fuq il-provvista

taxxabbli in kwistjoni qabel it-tnaqqis.

(3) Talba g[al tnaqqis skond din il-partita g[andha tkun su;;etta g[al dawk

l-ordnijiet hekk kif il-Kummissarju jista’ jag[ti dwar id-dokumenti jew prova o[ra li

g[andha ting[ata.

Dispo]izzjoni ta’ ri]erva

12. Id-dispo]izzjonijiet ta’ din l-Iskeda huma ming[ajr pre;udizzju g[ad-

dispo]izzjonijiet ta’ l-Erbatax-il Skeda u, b’mod partikolari l-limitazzjonijiet provduti

f’dik l-Iskeda g[ad-dritt ta’ kreditu ta’ input tax permissibbli fil-ka] ta’ provvisti su;;etti

g[all-iskema tal-mar;ini.

IL-ÓDAX-IL SKEDA

(Artikolu 48)

Dokumentazzjoni ta’ Taxxa

Dokumentazzjoni li g[andha tin]amm minn persuni re;istrati ta[t l-artikolu 10

1. Kull persuna re;istrata ta[t l-artikolu 10 g[andha ]]omm id-

dokumentazzjoni u d-dokumenti li ;ejjin>

(a)

kontijiet u dokumentazzjoni xierqa ta’ l-attività ekonomika tag[ha<

(b) kont tat-taxxa fuq il-valur mi]jud<

(/)

kont ta’ kull sena tat-taxxa fuq il-valur mi]jud<

(d) kopja ta’ kull fattura ta’ taxxa ma[ru;a minnha<

(e)

kull fattura ta’ taxxa li tkun ir/eviet<

(f) kull dokumentazzjoni li jkollha x’taqsam mad-dwana u, fejn japplika, pro/

eduri tas-sisa dwar l-importazzjoni u l-esportazzjoni ta’ o;;etti minnha<

(g) il-kopji kollha tar-ri/evuti fiskali ma[ru;a minnha skond it-Tlettax-il Skeda

li tinsab ma’ dan l-Att<

(h) kull nota ta’ kreditu, nota ta’ debitu u kull dokument ie[or li tkun [ar;et jew

ir/eviet li jag[tu prova ta’ ]ieda jew tnaqqis fil-kumpens g[al xi provvisti, akkwisti

intra-Komunitarji jew importazzjonijiet<

(i) re;istru ta’ l-o;;etti trasportati minnha jew g[an-nom tag[ha barra minn

Malta i]da fil-Komunità g[all-g[an tat-transazzjonijiet riferiti fil-partita 17 tat-Tieni

Skeda (Trasferiment ta’ o;;etti lejn Stat Membru ie[or) li juri>-

- deskrizzjoni ta’ l-o;;etti<

- il-kwantita tag[hom<

- il-valur tag[hom<

- i/-/aqliq tag[hom<

- deskrizzjoni u l-kwantita ta’ l-o;;etti mhux trasportati lura, u id-data u r-

referenza tad-dokumenti ma[ru;a, jekk ikun hemm, li g[andhom x’jaqsmu ma dawn

l-operazjonijiet<

(j) dokumentazzjoni ta’ l-o;;etti mobbli tan;ibbli trasportati lilha minn Stat

Membru ie[or minn jew g[an-nom ta’ persuna taxxabbli identifikata g[all-g[anijiet

tat-taxxa fuq il-valur mi]jud f’dak l-Istat l-ie[or g[all-g[an tal-valutazzjoni ta’ jew

xog[ol fuq dawk l-o;;etti li tkun turi>

- numru ta’ sekwenza<

- id-data ta’ meta ;ew ri/evuti l-o;;etti<

- l-isem u l-indirizz tal-kompratur<

- in-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud tal-kompratur<

- il-kwantita ta’ l-o;;etti li ;ew ri/evuti<

- deskrizzjoni ta’ l-o;;etti li ;ew ri/evuti<

- id-data tat-trasport ta’ l-o;;etti ppro/essati wara valutazzjoni lill-kompratur<

- il-kwantita u d-deskrizzjoni ta’ l-o;;etti li ma ;ewx trasprotati lura lix-xerrej<

- id-data u referenza tad-dokumenti ma[ru;a li g[andhom x’jaqsmu mas-servizzi

provduti.

Affarijiet li g[andhom ji;u nklu]i fil-konte;;i

2. Il-konte;;i ta’ l-attività ekonomika ta’ kull persuna re;istrata ta[t l-artikolu

10 g[andhom jin]ammu b’dak il-mod li jkunu jippermettu li ti;i a//ertata l-verifika

ta’ dan li ;ej>

(a) il-valur totali, esklu]a t-taxxa, tal-provvisti mag[mula minnha matul kull

]mien ta’ taxxa<

(b) il-valur totali, esklu]a t-taxxa mitluba lura b[ala kreditu ta’ input tax, ta’ l-

inputs tag[ha g[al kull ]mien ta’ taxxa<

(/) l-output tax u kull taxxa o[ra li g[andha tit[allas minn dik il-persuna g[al

kull ]mien ta’ taxxa<

(d) il-krediti ta’ input tax, it-tnaqqis, il-kreditu e//essiv ta’ taxxa u t-taxxa li

g[andha tit[allas lura g[al kull ]mien ta’ taxxa<

(e) il-kalkolazzjoni, meta l-kreditu ta’ input tax huwa permissibbli skond metodu

ta’ attribuzzjoni parzjali, tal-kreditu provvi]orju ta’ input tax g[al kull ]mien ta’ taxxa,

u l-kreditu definittiv ta’ input tax g[al kull sena u ta’ l-a;;ustamenti tal-kreditu ta’

input tax<

(f) is-sub-totali, breakdowns u noti tal-konte;;i hekk kif ikun me[tie; biex

ji;i identifikat b’mod [afif is-sors tat-tag[rif muri fil-kont tat-taxxa fuq il-valur mi]jud.

Il-kont tat-taxxa fuq il-valur mi]jud

3. (1) Il-kont tat-taxxa fuq il-valur mi]jud g[andu jkun kont separat li

jin]amm g[al kull ]mien ta’ taxxa minn persuna taxxabbli u g[andu jkun fih it-tag[rif

kollu, nklu]i t-totali kollha, is-sub-totali u l- breakdowns me[tie;a li jintbag[tu fid-

denunzja tat-taxxa g[al dak i]-]mien.

(2) Il-kont tat-taxxa fuq il-valur mi]jud g[andu jkun fih cross reference g[all-

kwistjonijiet riferiti fil-partita 2 li tkun tippermetti t-tqabbil u r-rikon/iljazzjoni tat-

tag[rif kollu li jkun jinsab fih.

Tiswija ta’ ]balji permezz ta’ a;;ustament fid-denunzja tat-taxxa li jkun imiss

4. (1) Meta persuna re;istrata ta[t l-artikolu 10, f’denunzja g[al ]mien ta’

taxxa mag[mula lill-Kummissarju -

(a) tiddikjara output tax bi]-]ejjed jew bin-nieqes u dak i]-]ejjed jew in-nieqes

ma jkunx ta’ aktar minn [amsa fil-mija ta’ l-output tax dikjarat f’dik id-denunzja u#jew

(b) tiddikjara l-kreditu ta’ input tax bi]-]ejjed jew bin-nieqes u dak i]-]ejjed

jew in-nieqes ma jkunx ta’ aktar minn [amsa fil-mija tal-kreditu ta’ input tax dikjarat

f’dik id-denunzja,

hija tkun tista’ tikkore;i dak l-i]ball billi tag[mel l-a;;ustamenti me[tie;a fil-

kont tat-taxxa fuq il-valur mi]jud u fid-denunzja tat-taxxa g[a]-]mien tat-taxxa li matulu

jkun ;ie skopert id-dikjarar bi]-]ejjed jew bin-nieqes.

2. Ma jista’ jsir ebda a;;ustament skond il-paragrafu (1) ta’ din il-partita g[al

]mien ta’ taxxa li jkun jibda aktar tard minn sitt xhur minn meta jintemm i]-]mien ta’

taxxa li g[alih ikun jirreferi l-i]ball.

3. Meta ssir tiswija skond din il-partita l-kont tat-taxxa fuq il-valur mi]jud

g[andu jkun fih referenza /ara g[a]-]mien ta’ taxxa li g[alih ikun jirreferi l-i]ball u

g[ad-dokumenti kollha li jkollhom x’jaqsmu mat-transazzjonijiet relattivi.

4. }ball f’denunzja ta’ taxxa ma jistg[ax jissewwa permezz ta’ tiswija fid-

denunzja tat-taxxa li ti;i wara [lief sal-limitu permess u bil-mod li g[alih tipprovdi din

il-partita.

Kont ta’ kull sena tat-taxxa fuq il-valur mi]jud

5. Il-kont ta’ kull sena tat-taxxa fuq il-valur mi]jud g[andu jkun kont im[ejji

kull sena kalendarja u g[andu juri t-totali tal-valuri kollha mda[[la fil-kont tat-taxxa

fuq il-valur mi]jud g[al kull wie[ed mi]-]minijiet ta’ taxxa li jintemmu matul dik is-

sena kalendarja.

E//ezzjonijiet

6. (1) Il-Kummissarju jista’ je[tie;, f’xi ka]ijiet jew tipi ta’ ka]ijiet

partikolari, li jin]ammu kull dokumentazzjoni jew dokumenti addizzjonali, jew

jippermetti dawk il-varjazzjonijiet g[ad-dokumentazzjoni u dokumenti li g[andhom

jin]ammu skond din l-Iskeda bil-mod li jista’ jqis li jkun xieraq g[al kull g[an li jo[ro;

mill-Att.

(2) Din l-Iskeda g[andha tkun bla [sara g[all-[ti;ijiet ;enerali ta’ l-artikolu

48 u ming[ajr pre;udizzju g[al kull dokumentazzjoni u konte;;i addizzjonali li tista’

tkun me[tie;a skond xi dispo]izzjoni spe/jali li tinsab fl-Att jew f’xi regolament

mag[mul bis-sa[[a ta’ l-Att.

Dokumentazzjoni ta’ akkwisti intra-Komunitarji

7. Kull persuna taxxabbli li ma tkunx re;istrata ta[t l-artikolu 10 u kull persuna

legali mhux taxxabbli g[andha ]]omm dokumentazzjoni f’dettal bi]]ejjed li jkun

jippermetti li ji;i stabbilit il-valur ta’ akkwisti intra-Komunitarji mag[mula minnha

f’Malta inklu]>

(a)

deskrizzjoni ta’ l-o;;etti u l-korrispettiv im[allas g[al kull akkwist<

(b) il-fatturi relattivi<

(/) kull tag[rif ie[or relevanti g[all-g[an li ji;i stabbilit il-valur ta’ akkwisti

intra-Komunitarji g[all-g[anijiet tat-Taqsima Tnejn tas-Sitt Skeda<

(d) kull dokumenti o[ra ta’ sostenn.

Dokumentazzjoni ta’ bejg[ li jsir f’/ertu distanza

8. Kull persuna taxxabbli g[andha ]]omm dokumentazzjoni f’dettal bi]]ejjed

li tkun tippermetti li ji;i stabbilit il-valur ta’ bejg[ li jsir f’/ertu distanza mag[mul

minnha ta’ o;;etti trasportati minn Malta inklu]>

(a)

deskrizzjoni ta’ l-o;;etti u l-korrispettiv im[allas g[al kull bejg[

(b) kopja tal-fatturi relattivi<

(/) kull tag[rif ie[or relevanti g[all-g[an biex ji;i stabbilit il-valur ta’ bejg[

li jsir f’/ertu distanza g[all-g[anijiet tat-Taqsima Tlieta tas-Sitt Skeda<

(d) kull dokumenti o[ra ta’ sostenn.

IT-TNAX-IL SKEDA

(Artikolu 50(5))

Fattura ta’ Taxxa

G[amla ta’ fattura ta’ taxxa

1. Salv hekk kif il-Kummissarju jista’ jippermetti mod ie[or, dokument ma

jikkostitwix fattura ta’ taxxa kemm-il darba l-partikolariatjiet kollha me[tie;a b’din l-

Iskeda ma jkunux tni]]lu kif imiss u fis-s[u[ija kollha tag[hom.

Kontenut

2. Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, fattura ta’ taxxa

g[andu jkun fiha dawn il-partikolaritajiet li ;ejjin -

(a)

id-data tal-[ru;<

(b) numru sekwenzjali, ba]at fuq serje wa[da jew aktar li unikament jidentifika

l-fattura<

(/) l-isem u l-indirizz ta’ min jag[mel il-provvista u n-numru ta’ identifikazzjoni

tat-taxxa fuq il-valur mi]jud li ta[tu jkun g[amel dik il-provvista <

(d) l-isem u l-indirizz tal persuna li tkun ir/eviet il-provvista u numru ta’

identifikazzjoni tat-taxxa fuq il-valur mi]jud li ta[tu tkun akkwistat l-o;;etti jew is-

servizzi provduti lilha<

(e) it-tip tal-provvista billi ssir riferenza g[all-kategoriji elenkati fil-partita 3

ta’ din l-Iskeda<

(f) deskrizzjoni li tkun bi]]ejjed sabiex tidentifika l-kwantita u n-natura ta’ l-

o;;etti jew il-limitu u n-natura tas-servizzi provduti<

(g) id-data li fiha l-provvista kienet mag[mula jew mitmuma jew id-data li fiha

sar [las akkont tal-provvista sal-limitu li dik id-data tista’ ti;i stabbilita u tkun differenti

mid-data tal-[ru; tal-fattura<

(h) il-valur taxxabbli skond ir-rata jew e]enzjoni, il-prezz bil-wie[ed esklu]

mit-taxxa u kull skont jew ro[s jekk dawn ma jkunux inklu]i fil-prezz bil-wie[ed<

(i) ir-rata ta’ taxxa li g[andha tit[allas, jekk ikun hemm, f’kull rata li hekk

tit[allas<

(j) l-ammont totali tat-taxxa li g[andha tit[allas, jekk ikun hemm.

Kategoriji ta’ provvisti

3. Il-kategoriji msemmija fis-subparagrafu (e) tal-paragrafu (1) tal-partita 2

huma>

(a)

provvista li ssir b’bejg[<

(b) provvista ta’ o;;etti li ssir bi ftehim ta’ hire-purchase jew skond patti li

bihom il-pussess ta’ l-o;;etti jiddewwem<

(/)

provvista li ssir b’kiri<

(d) provvista bis-sa[[a ta’ kuntratt ta’ permuta<

(e) provvista li tkun tikkonsisti fil-kunsinna ta’ o;;etti mag[mula minn materjal

fornut mill-kompratur<

(f)

provvista li jsir b’bejg[ b’kummissjoni<

(g) provvista li sir ma’ bejg[ jew radd lura jew b’patti simili<

(h) provvista intra-Komunitarja<

(i) esportazzjoni<

(j) kull provvista o[ra.

Fattura ta’ Taxxa li ting[ata minn bejjieg[a bl-imnut

4. Fattura ta’ taxxa li ten[tie; li ting[ata minn bejjieg[ bl-imnut g[andu jkun

fiha biss dawn il-partikolaritajiet>

(a)

numru konsekuttiv tat-transazzjoni<

(b) id-data tal-provvista<

(/) l-isem, l-indirizz u n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud

ta’ min jag[mel il-provvista<

(d) in-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud tal-persuna li tir/

ievi l-provvista<

(e)

deskrizzjoni li tkun bi]]ejjed sabiex tidentifika l-o;;etti provduti<

(f) g[al kull deskrizzjoni, l-g[add ta’ o;;etti, ir-rata tat-taxxa li tit[allas

fuqhom u l-prezz li jkollu jit[allas, inklu]a t-taxxa<

(g) l-ammont totali tat-taxxa li jkollha tit[allas>

I]da ri/evuta fiskali ma[ru;a permezz ta’ Cash Register fiskali kif imfisser fit-

Tlettax-il Skeda li tinsab ma’ dan l-Att, g[andha titqies li tkun tissodisfa l-[ti;ijiet ta’

din il-partita jekk ikun fiha b’]ieda mat- tag[rif me[tie; mill-imsemmija partita n-

numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud mitbuq permezz tal-makna,

tal-persuna li lilha ssir il-provvista relattiva.

Munita

5. It-taxxa li jkollha tit[allas ta[t dan l-Att g[andha tkun espressa f’Lm u

g[andha tin[adem fuq l-ekwivalenza ta’ Lm tal-valur taxxabbli stabbilit skond is-Seba’

Skeda.

Provvisti li fuqhom ma tit[allas ebda taxxa

6. Meta fattura ta’ taxxa tkun tirreferi g[all-provvisti li fuqhom ma jkollha

tit[allas ebda taxxa g[andha turi referenza fil-qosor g[ad-dispo]izzjonijiet relevanti

ta’ dan l-Att li fuq il-ba]i tag[hom ma jkollha tit[allas ebda taxxa, u g[andha ssir

distinzjoni bejn>

(a)

provvisti mag[mula barra minn Malta<

(b) provvisti e]enti bil-kreditu<

(/)

provvisti e]enti bla kreditu.

Reverse Charge

7. Meta l-kompratur ikun responsabbli g[at-taxxa fuq provvista, il-fattura

g[andu jkun fih indikazzjoni ta’ dan billi jidda[[lu l-kliem “Reverse Charge” u referenza

fil-qosor g[ad-dispo]izzjoni ta’ l-Att li ta[ta hija provduta l-pro/edura ta’ reverse

charge. Meta l-fattura tkun tirreferi g[al provvista li g[aliha japplika l-artikolu 20(2)(a)

g[andha, b’]ieda jkun fiha l-kelma “Trijangulazzjoni”.

Mezz ;did ta’ trasport

8. Fattura g[all-provvista intra-Komunitarja ta’ mezz ;did ta’ trasport g[andu

jkun fiha l-partikolaritajiet riferiti fit-tifsira ta’ mezz ;did ta’ trasport skond l-artikolu 2.

Skema tal-Mar;ini

9. Meta fattura tkun tirreferi g[al provvista li g[aliha tapplika l-iskema tal-

mar;ini skond xi wa[da mid-dispo]izzjonijiet ta’ l-Erbatax-il Skeda g[andu jkun fiha

indikazzjoni ta’ dan billi jidda[[lu l-kliem “Skema tal-Mar;ini” u referenza g[all-

iskema relevanti.

Dokument provdut minn persuna lilha nnifisha

10. Meta ssir provvista ta’ taxxa minn persuna u ma tin[are; ebda fattura ta’

taxxa g[al dik il-provvista, dik il-persuna tista’ tipprovdi dokument lilha nnifisha dwar

dik il-provvista u dak id-dokument g[andu jitqies b[ala fattura ta’ taxxa jekk ikun

jikkonforma mal-[ti;ijiet ta’ din l-Iskeda u jkun hekk approvat mill-Kummissarju>

i]da ebda approvazzjoni b[al dik ma tkun me[tie;a jekk dik il-persuna tkun il-persuna

responsabbli g[at-taxxa fuq dik il-provvista.

Fatturi li jintbag[tu b’mezzi elettroni/i

11. Fatturi li jkun fihom id-dettalji spe/ifikati fil-partita 2, u bla [sara li ji;u

aç/ettati mill-kompratur, jistg[u jintbag[tu b’mezzi elettroni/i b’dan illi l-awtenti/ita

ta’ l-ori;ini u l-integrita tal-kontenut ikunu garantiti hekk kif jista’ ji;i provdut permezz

ta’ le;islazzjoni nazzjonali fir-rigward ta’ l-u]u ta’ firem elettroni/i, jew hekk kif jista’

ji;i me[tie; u approvat mill-Kummissarju.

IT-TLETTAX-IL SKEDA

(Artikolu 51)

RI?EVUTI FISKALI

Tifsir

1. F’din l-Iskeda, kemm-il darba r-rabta tal-kliem ma tkunx te[tie; mod ie[or -

“cash register fiskali” tfisser cash register li jkun jikkonforma mal-[ti;ijiet

speçifikati fil-partita 13 ta’ din l-Iskeda<

“ri/evuta fiskali” tfisser ri/evuta jew fattura ma[ru;a f’g[amla li ti;i provduta

jew approvata bil-miktub mill-Kummissarju u li jkun fiha t-tag[rif dettalji kollha

me[tie;a li ji;u spe/ifikati fuqha skond dik l-g[amla, jew ri/evuta ma[ru;a permezz

ta’ cash register fiskali, jew ri/evuta ma[ru;a permezz ta’ fiscal taxi meter.

Obbligu li tin[are; ri/evuta

2. Bla [sara g[ad-disposizzjonijiet l-o[ra ta’ din l-Iskeda, kull persuna li tag[mel

provvista [lief g[al provvista e]enti bla kreditu g[andha, [lief meta ten[tie; li to[ro;

fattura ta’ taxxa g[ar-rigward ta’ dik il-provvista, to[ro; ri/evuta fiskali skond din l-

Iskeda g[all-kumpens lilha m[allas g[al dik il-provvista, u dik ir-ri/evuta fiskali

g[andha, sakemm ma tkunx in[ar;et qabel ikun sar il-[las, tin[are; u ting[ata lill-

persuna li tkun g[amlet il-[las jew lill-persuna li tkun ir/eviet il-provvista minnufih

wara li jkun sar il-[las, sal-limitu ta’ dak il-[las>

I]da dwar provvista li g[aliha ma jsir ebda [las i]da li titqies li tkun mag[mula

bi [las skond it-Tieni Skeda li tinsab ma’ dan l-Att, ir-ri/evuta fiskali g[andha tin[are;

fid-data li fiha ssir dik il-provvista.

Ri/evuta li tin[are; minn cash register fiskali

3. (1) Bla [sara g[ad-disposizzjonijiet tal-partiti 4, 5, 6 u 7 ta’ din l-Iskeda,

ri/evuta fiskali li tin[are; minn persuna li tkun bejjieg[a bl-imnut jew li n-negozju

tag[ha jinkludi provvisti ta’ ikel imsemmija fil-partita 2 tat-Taqsima Óamsa tal-Óames

Skeda li tinsab ma’ dan l-Att g[andha tin[are; permezz ta’ cash register fiskali> i]da

g[ar-rigward ta’ xi provvista li ssir minn dik il-persuna f’xi ]mien li matulu hija ma

tkunx tista’ g[al ra;uni valida, to[ro; ri/evuta fiskali permezz ta’ cash register fiskali,

hija g[andha to[ro; ri/evuta fiskali f’g[amla li ti;i provduta mill-Kummissarju.

(2) Ri/evuta li hija me[tie;a li tin[are; g[al servizz bit-taxi, g[andha tin[are;

permezz ta’ taxi meter fiskali> i]da g[ar-rigward ta’ xi provvista li ssir minn dik il-

persuna f’xi ]mien li matulu hija ma tkunx tista’, g[al ra;uni valida, to[ro; ri/evuta

fiskali permezz ta’ taxi meter fiskali, hija g[andha to[ro; ri/evuta fiskali f’g[amla li

ti;i provduta mill-Kummissarju.

(3) G[all-g[anijiet tal-paragrafi (1) u (2) ta’ din il-partita, dan li ;ej ma

g[andux jitiqes b[ala ra;uni valida>

(a) li wie[ed ma jkollux cash register fiskali jew taxi meter fiskali<

(b) li wie[ed ma jkollux il-kartolerija jew materjal ie[or me[tie; biex jit[addem

il-cash register fiskali jew taxi meter fiskali<

(/) difetti fit-t[addim ta’ cash register fiskali jew taxi meter fiskali [lief meta

jkunu ttie[du mi]uri ta’ malajr u ra;onevoli biex dawk id-difetti jkunu jistg[u jitran;aw.

Bejg[ li jsir bieb b’bieb ta’ gass, [alib jew [ob]

4. (1) Persuna li tag[mel provvista minn vettura li tikkonsisti f’konsenja bieb

b’bieb, jew f’konsenja li ssir lill-pubbliku fi triq pubblika, ta’ gass, [alib u prodotti tal-

[alib jew [ob] ma g[andhiex ten[tie; li to[ro; ri/evuta fiskali g[al kull tali provvista

jekk hija to[ro; ri/evuta fiskali wa[da (hawnhekk i]jed ‘il quddiem f’din il-partita

msej[a “ri/evuta ta’ kuljum”) li tkun prova ta’ dawk il-provvisti kollha mag[mulin

f’kull jum bil-mod preskritt fid-dispo]izzjonijiet l-o[ra ta’ din il-partita.

(2) Ri/evuta ta’ kuljum tkun ri/evuta fiskali li tag[ti kont tad-differenza bejn

l-o;;etti mg[obbija fuq il-vettura li minnha jsiru dawk il-provvisti u l-o;;etti li jifdal

fuq il-vettura wara li dawk il-provvisti jkunu twasslu g[al dak il-jum b[allikieku dik

id-differenza kienet turi o;;etti provvisti f’konsenja wa[da.

(3) Persuna li to[ro; ri/evuta ta’ kuljum g[andha ]]omm l-ori;inal ta’ dawk

l-ir/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a li ]]omm g[all-

g[anijiet ta’ dan l-Att.

(4) Persuna li to[ro; ri/evuti ta’ kuljum tkun me[tie;a li to[ro; ri/evuti fiskali

skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista li ma tissemmiex f’din il-

partita.

Provvisti ta’ [ob] minn furnara

5. (1) Persuna li tag[mel provvista ta’ [ob] mill-forn fejn ikun in[ema dak

il-[ob] tista’ tapplika bil-miktub g[and il-Kummissarju g[al awtorizzazzjoni biex to[ro;

ri/evuta fiskali wa[da (hawnhekk i]jed ‘il quddiem f’din il-partita msej[a “ri/evuta

fiskali ta’ kuljum”), liema ri/evuta fiskali ta’ kuljum tag[ti kont ta’ dawk il-provvisti

kollha msemmija mag[mulin f’kull jum bil-mod preskritt fid-dispo]izzjonijiet l-o[ra

ta’ din il-partita.

(2) Ri/evuta fiskali ta’ kuljum tkun ri/evuta fiskali li tag[ti kont g[all-provvisti

separati kollha ta’ dak il-jum b[allikieku dawk l-o;;etti kienu provvisti f’konsenja

separata wa[da.

(3) Il-Kummissarju jista’, b’avvi] bil-miktub, f’kull ]mien jirtira dik l-

awtorizzazzjoni ming[ajr ma jag[ti ebda ra;uni.

(4) Persuna li to[ro; ri/evuti fiskali ta’ kuljum g[andha ]]omm l-ori;inal ta’

dawk ir-ri/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a ]]omm g[all-

g[anijiet ta’ dan l-Att.

(5) Persuna li to[ro; ri/evuti fiskali ta’ kuljum tkun me[tie;a li to[ro; ri/

evuti fiskali skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista o[ra li ma

tissemmiex f’din il-partita, sakemm dawk il-provvisti l-o[ra ma jkunux f’ammonti

relattivament ]g[ar.

Provvisti minn pompi ta’ petrol bi/-/omb, petrol ming[ajr /omb u diesel (gas) oil

6. (1) Persuna li tag[mel provvista minn pompi, barra minn pompi awtomati/

i, ta’ petrol bi/-/omb, petrol ming[ajr /omb u diesel (gas) oil ma g[andhix ten[tie; li

to[ro; ri/evuta fiskali g[al kull tali provvista jekk hija to[ro; ri/evuta fiskali wa[da

(hawnhekk i]jed ‘il quddiem f’din il-partita msej[a “ri/evuta ta’ kuljum”) li tkun prova

ta’ dawk il-provvisti kollha mag[mulin f’kull jum bil-mod preskritt fid-dispo]izzjonijiet

l-o[ra ta’ din il-partita.

(2) Ri/evuta ta’ kuljum tkun ri/evuta fiskali li tag[ti kont g[all-imsemmija

provvisti kollha ta’ dak il-jum b[allikieku kienu o;;etti provvisti f’konsenja wa[da.

(3) Persuna li to[ro; ri/evuta ta’ kuljum g[andha ]]omm l-ori;inal ta’ dawk

ir-ri/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a ]]omm g[all-g[anijiet

ta’ dan l-Att.

(4) Persuna li to[ro; ri/evuta ta’ kuljum tkun me[tie;a li to[ro; ri/evuta

fiskali skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista li ma tissemmiex

f’din il-partita.

Provvista ta’ ikel u xorb minn canteen li jkun jinsab f’area tax-xog[ol jew studju

7. (1) Persuna li tag[mel provvista ta’ ikel u xorb minn canteen li jkun

jinsab f’erja tax-xog[ol jew studju tista’ tapplika bil-miktub g[and il-Kummissarju

g[al awtorizzazzjoni biex to[ro; ri/evuta fiskali wa[da dwar il-provvista ta’ ikel u ri/

evuta fiskali o[ra dwar il-provvista ta’ xorb (kull tali ri/evuta hawnhekk i]jed ‘il

quddiem f’din il-partita msej[a “ri/evuta ta’ kuljum”) liema ri/evuta ta’ kuljum tkun

prova ta’ dawk il-provvisti separati kollha mag[mulin f’kull jum bil-mod preskritt fid-

dispo]izzjonijiet l-o[ra ta’ din il-partita.

(2) Ri/evuti ta’ kuljum ikunu ri/evuti fiskali li jag[tu kont g[all-imsemmija

provvisti separati kollha ta’ dak il-jum b[allikieku dawk l-o;;etti kienu provvisti f’]ew;

konsenji separati wa[da dwar ikel u l-o[ra dwar xorb.

(3) Il-Kummissarju jista’, b’avvi] bil-miktub, f’kull ]mien jirtira dik l-

awtorizzazzjoni ming[ajr ma jag[ti ebda ra;uni.

(4) Persuna li to[ro; ri/evuti ta’ kuljum g[andha ]]omm l-ori;inal ta’ dawk

ir-ri/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a ]]omm g[all-g[anijiet

ta’ dan l-Att.

(5) Persuna li to[ro; ri/evuti ta’ kuljum tkun me[tie;a li to[ro; ri/evuti fiskali

skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista li ma tissemmiex f’din il-

partita.

Provvista ta’ o;;etti li jsiru minn vending machines

8. (1) Ri/evuta fiskali g[ar-rigward ta’ provvisti ta’ o;;etti li jsiru permezz

ta’ vending machine g[andha tag[ti kont tad-differenza fl-g[add ta’ o;;etti magazzinati

fil-makna kull darba u minnufih wara li l-o;;etti magazzinati fil-makna u l-g[add ta’

o;;etti magazzinati fil-makna minnufih qabel ma l-o;;etti jer;g[u ji;u magazzinati

fil-makna b[allikieku dik id-differenza kienet tirrappre]enta l-o;;etti provvisti

f’konsenja wa[da> b’dan illi l-ewwel ri/evuta li tin[are; skond din il-partita minn

persuna li tkun persuna taxxabbli fl-1 ta’ Jannar, 1999 g[andha tag[ti kont g[ad-

differenza fl-o;;etti magazzinati fil-makna fl-1 ta’ Jannar, 1999 u l-o;;etti magazzinati

fil-makna minnufih qabel l-ewwel darba fl-1999 li ji;u magazzinati o;;etti fil-makna.

(2) Persuna li tag[mel provvisti ta’ o;;etti permezz ta’ vending machine g[andha

tie[u qari tal-[a]niet kull darba li ji;u magazzinati o;;etti fil-makna u hija g[andha

]]omm dokumentazzjoni ta’ dak il-qari u l-ori;inal ta’ kull ri/evuta ma[ru;a skond

din il-partita flimkien ma’ kull dokumentazzjoni li hija me[tie;a li ]]omm g[all-

g[anijiet ta’ dan l-Att.

Provvista ta’ servizzi li jsiru permezz ta’ makna

9. (1) Ri/evuta fiskali g[ar-rigward ta’ provvisti ta’ servizzi li jsiru minn

makna li ta[dem bil-muniti g[andha tin[are; kull darba li jbattlu l-muniti minn ;ewwa

l-makna, u g[andha tag[ti kont g[all-valur ta’ servizzi mog[tija fi provvista wa[da.

(2) Persuna li tag[mel il-provvisti spe/kati fil-paragrafu (1) ta’ din il-partita

g[andha ]]omm dokumentazzjoni tal-muniti mbattla minn ;ewwa l-makna u tal-muniti

u o;;etti ma[]una minnha (jekk ikun hemm) fil-makna, u g[andha ]]omm l-ori;inali

ta’ kull ri/evuta ma[ru;a skond l-imsemmi paragrafu flimkien ma’ kull

dokumentazzjoni o[ra li ten[tie; li ]]omm g[all-g[anijiet ta’ dan l-Att.

(3) Ri/evuta fiskali g[ar-rigward ta’ provvisti ta’ servizzi mag[mula permezz

ta’ makna li tit[addem b’biljett elettroniku jew b’xi mezz ie[or g[andha tin[are; kull

darba li dak il-biljett jew mezz ie[or ji;i provvist u g[andha tkun tikkorrispondi g[all-

b[allikieku l-provvista ta’ dak il-biljett jew mezz ie[or kienet tirrappre]enta l-provvista

ta’ servizzi li jistg[u ji;u provduti permezz ta’ dak il-biljett jew mezz ie[or.

Re]okont g[al ri/evuti fiskali provduti jew approvati mill-Kummissarji

10. (1) Kull persuna li ti;i provduta b’g[amla ta’ ri/evuti fiskali mill-

Kummissarju g[andha tag[ti kont ta’ kull g[amla b[al dik billi ]]omm g[andha u

tkun tista’ tipprodu/i meta l-Kummissarju hekk je[tie;, kull g[amla mhux u]ata, u

billi ]]omm kopja wa[da u tipprodu/i lill-Kummissarju l-kopja l-o[ra ta’ kull ri/evuta

ma[ru;a fuq tali g[amla u ta’ kull g[amla m[assra.

(2) Il-kopji ta’ kull g[amla u]ata jew im[assra ta’ ri/evuti fiskali provduti

mill-Kummissarju g[andhom jing[ataw lill-Kummissarju kemm jista’ jkun malajr wara

li l-ktejjeb jew g[amla o[ra ta’ legar li fiha jkunu ;ew provduti r-ri/evuti fiskali jkunu

n[lew jew f’dik id-data l-o[ra li l-Kummissarju jista’ je[tie;

(3) Kull persuna li to[ro; ri/evuti fiskali fuq formoli approvati mill-

Kummissarju g[andha tag[ti kont g[al dawk il-formoli kollha b’dak il-mod li ji;i

mitlub mill-Kummissarju u g[al dan il-g[an il-Kummissarju jista’ jag[ti dawk id-

direzzjonijiet dwar l-ippro/essar, re;istrar u [a]na u tat-tag[rif li g[andu jing[ata fihom,

kif jidhirlu xieraq.

(4) Kull persuna taxxabbli li tonqos milli tag[ti kont g[al g[amla ta’ ri/evuti

fiskali bil-mod preskritt f’din il-partita g[andha titqies, kemm-il darba ma tin;iebx

prova kontra, li tkun naqset li tag[ti kont g[all-provvista taxxabbli.

E]enzjoni mill-obbligu li tin[are; ri/evuta fiskali

11. (1) Il-Kummissarju jista’, permezz ta’ avvi] bil-miktub, je]enta lil xi

persuna, u permezz ta’ avvi] pubblikat fil-Gazzetta je]enta lil klassi ta’ persuni minn

kull obbligu impost permezz ta’ din l-Iskeda u dik l-e]enzjoni tista’ ting[ata g[al dak

i]-]mien u b’dawk il-limitazzjonijiet u bla [sara g[al dawk il-kondizzjonijiet li jistg[u

ji;u spe/ifikati f’dak l-avvi]

(2) Il-Kummissarju jista’ f’kull ]mien b’avvi] bil-miktub jew b’avvi]

ippubblikat fil-Gazzetta, skond il-ka], jirtira kull e]enzjoni li ting[ata bis-sa[[a ta’ din

il-partita.

Obbligu li ri/evuta tin]amm u ti;i prodotta

12. Kull persuna li tin[ar;ilha ri/evuta fiskali g[andha ]]omm dik ir-ri/evuta

g[al ]mien erbg[a u g[oxrin sieg[a u g[andha, meta hekk tintalab matul dak i]-]mien

mill-Kummissarju jew minn uffi/jal awtorizzat mill-Kummissarju, tipprodu/i dik l-

ir/evuta lill-Kummissarju jew lill-uffi/jal minnu awtorizzat.

Cash register fiskali

13. (1) Cash register fiskali g[andu >

(a) jkun suffi/jenti biex jag[mel dawk il-funzjonijiet li jinsabu elenkati fil-

paragrafu (2) ta’ din il-partita< u

(b) jkun ta’ tip spe/ifikatament approvat mill-Kummissarju permezz ta’ avvi]

ippubblikat fil-Gazzetta jew approvat g[all-g[anijiet ta’ u skond l-Att ta’ l-1997 dwar

it-Taxxa tad-Dwana u tas-Sisa jew l-Att ta’ l-1994 dwar it-Taxxa fuq il-Valur Mi]jud.

(2) Il-funzjonijiet li cash register g[andu jkun suffi/jenti g[alihom g[all-

g[anijiet tas-subparagrafu (a) tal-paragrafu (1) ta’ din il-partita huma>

(a) l-istampar ta’ ri/evuta maqsuma f’partiti g[all-provvisti mag[mula f’kull

transazzjoni b’mod li ji;i indikat -

(i) isem u indirizz ta’ min jag[mel il-provvista u n-numru ta’

identifikazzjoni tat-taxxa fuq il-valur mi]jud<

(ii) xi jkunu l-o;;etti jew servizzi provvisti<

(iii) l-g[add ta’ kull o;;ett provvist<

(iv) jekk kull o;;etti ikunx taxxabbli jew e]enti mit-taxxa<

(v) it-total tal-kumpens, inklu]a t-taxxa, im[allas g[all-provvisti

inklu]i fit-transazzjoni<

(vi) numru konsekuttiv tat-transazzjoni<

(vii) il-logo tat-taxxa kif spe/ifikat mill-Kummissarju<

(viii) in-numru tas-serje tal-cash register<

(ix) id-data u [in tal-provvista<

(x) u#jew kull tag[rif ie[or hekk kif il-Kummissarju jista’ je[tie;<

(b) ir-re;istrazzjoni ta’ kull transazzjoni odjerna fuq ;urnal stampat<

(/) il-[a]na ta’ tag[rif fih mg[arraf li jkun me[tie; f’memorja li [add ma

jista’ jid[ol jew ibag[bas fiha.

L-ERBATAX-IL SKEDA

(Artikolu 57)

KA}IJIET SPE?JALI

Taqsima Wie[ed

Servizzi Professjonali

Tifsir

1. F’din l-Iskeda>

“ri/evuta fiskali” g[andu jkollu t-tifsir mog[ti lilha fit-Tlettax-il Skeda li tinsab

ma’ dan l-Att.

“servizzi professjonali” tfisser kull wie[ed mis-servizzi spe/ifikati fil-partita

10 ta’ din it-Taqsima.

}mien ta’ provvista

2. Bla [sara g[ad-disposizzjonijiet l-o[ra ta’ din it-Taqsima, provvista ta’

servizzi professjonali g[andha titqies li tkun saret fi]-]mien li ji;i l-i]jed kmieni minn>

(a) id-data li fattura tat-taxxa jew ri/evuta fiskali, skond il-ka] tin[are; g[all-

imsemmija provvista, sal-limitu inklu] f’dik il-fattura jew ri/evuta< u

(b) id-data meta jsir [las g[al dik il-provvista, sal-limitu inklu] f’dak il-[las.

Data meta jing[ataw servizzi

3. Meta, g[al xi g[an ta’ dan l-Att, ikun me[tie; li ti;i stabbilita d-data li fiha

jitwettqu s-servizzi riferiti f’din il-partita, g[andhom japplikaw id-dispo]izzjonijiet li

;ejjin>

(a) is-servizzi ta’ avukat jew ta’ prokuratur legali fl-assistenza li ting[ata lil

xi parti fi pro/eduri ;udizzjarji g[andhom jitqiesu li jkunu ;ew mog[tija fid-data meta

digriet finali jew sentenza f’dawk il-pro/edimenti ting[ata mill-qorti li fiha jkunu nfet[u

dawk il-pro/edimenti (servizzi li g[andhom x’jaqsmu ma’ pro/edimenti miftu[a fi

qrati differenti jitqiesu b[ala li jknu ;ew provduti separatament) jew, meta l-avukat

jew il-prokuratur legali jitlaq jew jinbidel mill-klijent tieg[u f’data li ti;i qabel, f’dik

id-data li ti;i qabel.

(b) is-servizzi ta’ perit ;udizzjarju jew ta’ espert ma[tur minn qorti jew minn

tribunal imwaqqaf skond il-li;i g[andhom jitqiesu li jkunu ng[ataw fid-data li fiha r-

rapport ji;i ppre]entat jew mag[mul lill-qorti jew tribunal jew, meta l-[atra ti;i

mitmuma f’xi data li ti;i qabel, f’dik id-data li ti;i qabel.

(/) is-servizzi ta’ arbitru g[andhom jitqiesu li jkunu ng[ataw fi-data meta

ting[ata d-de/i]joni jew, meta l-[atra ti;i mitmuma f’xi data li ti;i qabel, f’dik id-data

li ti;i qabel.

Provvisti mag[mula b’xejn

4. Meta ebda [las ma jsir jew ma jkollu jsir g[all-provvista ta’ servizzi

professjonali u fejn dik il-provvista g[andha titqies b[ala provvista taxxabbli mag[mula

bi [las skond id-disposizzjonijiet tat-Tieni Skeda li tinsab ma’ dan l-Att, id-data li fiha

jkollha tit[allas it-taxxa g[andha titqies li sse[[ fid-data stabbilita skond id-

dispo]izzjonijiet tar-Raba’ Skeda ming[ajr ebda riferenza g[al din it-Taqsima.

Fatturi u ri/evuti g[al servizzi professjonali

5. (1) Fejn hu me[tie; li tin[are; fattura ta’ taxxa g[al provvista ta’ servizzi

professjonali din g[andha tin[are; mhux aktar tard minn wie[ed u tletin jum mid-data

li fiha jsir il-[las g[all-imsemmija provvista ta’ servizzi, sal-limitu ta’ dak il-[las>

I]da fil-ka] ta’ provvista msemmija fil-partita 4 ta’ din it-Taqsima, il-fattura

ta’ taxxa g[andha tin[are; fi ]mien wie[ed u tletin jum mid-data li fiha jkunu ng[ataw

is-servizzi.

(2) Fejn hu me[tie; li tin[are; ri/evuta fiskali g[al provvista ta’ servizzi

professjonali din g[andha, sakemm ma tkunx in[ar;et qabel ikun sar il-[las, tin[are;

u ting[ata lil persuna li tkun g[amlet il-[las jew lil persuna li tkun ir/eviet il-provvista

minnufih wara li jkun sar il-[las, sal-limitu ta’ dak il-[las>

I]da fil-ka] ta’ provvista msemmija fil-partita 4 ta’ din it-Taqsima, l-ir/evuta

fiskali g[andha tin[are; fid-data li fiha jkunu ng[ataw is-servizzi.

(3) Fattura ta’ taxxa jew ri/evuta fiskali li tinkludi [las g[al provvista ta’

servizzi professjonali ma g[andha tinkludi ebda [las ie[or g[al xi provvista o[ra.

Taxxa fuq servizzi fejn it-tariffi tal-[las huma stabbiliti bil-li;i

6. (1) It-taxxa li g[andha tit[allas fuq provvista ta’ servizzi professjonali

g[andha tkun ta’ ammont b’]ieda ma’ l-ammont li jirri]ulta li g[andu jit[allas g[al

dawk is-servizzi skond xi tariffa ta’ [las stabbilita bis-sa[[a ta’ xi li;i li tkun fis-se[[

f’Malta.

(2) Ebda [a;a f’din il-partita ma g[andha tinftiehem b[ala li ten[tie; lil xi

persuna li tkun me[tie;a skond il-li;i li tistma jew tiddikjara l-[las li g[andu jit[allas

skond dik it-tariffa milli tiddikjara jew tistma ukoll l-imsemmija taxxa.

(3) F’kull kaw]a g[at-twettiq tat-titolu esekuttiv imsemmi fis-subartikolu (/

) ta’ l-artikolu 253 tal-Kodi/i ta’ Organizzazzjoni u Pro/edura /ivili, l-ammont li g[alih

il-[las jista’ jkun esegwibbli g[andu jkun l-ammont li jintwera fit-taxxa ta’ l-ispejje]

in kwistjoni mi]jud b’kull taxxa li g[andha tit[allas fuq il-provvista ta’ servizzi

professjonali li g[alihom tirreferi t-taxxa ta’ l-ispejje] kif ippruvat permezz ta’ fattura

ta’ taxxa jew ir/evuta fiskali jew kopja awtentika tag[ha, mehmu]a ma’ l-imsemmija

taxxa.

(4) Id-dispo]izzjonijiet tal-paragrafu (3) ta’ din il-partita g[andhom ikunu

bla pre;udizzju g[ad-dritt tad-debitur li jitlob li jing[ata l-fattura ta’ taxxa jew irçevuta

fiskali ori;inali skond il-partita 7 ta’ din it-Taqsima.

Taxxa mitluba minn terzi persuni

7. Id-disposizzjonijiet ta’ din il-partita g[andhom japplikaw g[al kull kaw]a

g[all-[las ta’ drittijiet ta’ servizzi professjonali mag[mula kontra persuna li ma tkunx

dik il-persuna li lilha tkun saret il-provvista tas-servizzi>

(a) il-persuna li kontra tag[ha tkun saret il-kaw]a ma g[andhiex tkun marbuta li

tit[allas l-ammont li jirreferi g[at-taxxa, jekk ikun hemm, li g[andha tit[allas fuq il-

provvista ta’ dawk is-servizzi sakemm l-ori;inal tal-fattura ta’ taxxa jew ir/evuta fiskali

g[al dawk is-servizzi kif mitlub fid-dispo]izzjonijiet tal-paragrafu (b) ta’ din il-partita

ma ting[atax lilha, jew, fejn il-kaw]a tkun saret kontra g[add ta’ persuni flimkien, lil

xi wie[ed minnhom<

(b) fattura ta’ taxxa jew ir/evuta fiskali mog[tija skond kif imsemmi hawn fuq

g[andu jkun fiha, minbarra t-tag[rif me[tie; skond l-Att -

(i) id-dikjarazzjoni li tidher hawn ta[t iffirmata mill-persuna lil lilha jkunu

ing[ataw l-imsemmija servizzi>

“Niddikjara li ebda kreditu g[all-input tax ma ntalab jew ser jintalab lura minni

fir-rigward tas-servizzi professjonali li g[alihom tirreferi din il-fattura ta’ taxxa#riçevuta

fiskali”<

(ii) meta l-persuna li kontra tag[ha tkun saret il-kaw]a jew it-talba tkun persuna

re;istrata ta[t l-artikolu 10, jew, meta l-kaw]a tkun saret kontra g[add ta’ persuni

flimkien, jekk xi wie[ed minnhom ikun persuna re;istrata ta[t l-artikolu 10, l-isem u

n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud ta’ l-imsemmija persuna

re;istrata<

(/) meta fattura ta’ taxxa jew ri/evuta fiskali g[all-[las ta’ servizzi professjonali

li tkun tikkonforma mad-dispo]izzjonijiet tal-paragrafu (b) ta’ din il-partita ting[ata lil

persuna taxxabbli li hi marbuta bil-li;i li t[allas jew tirrifondi l-imsemmi [las din

g[andha g[all-g[anijiet ta’ dan l-Att titqies daqslikieku kienet fattura ta’ taxxa g[al

servizzi professjonali provduti lilha.

G[a]la g[all-adozzjoni ta’ skema ba]ata fuq il-[ru; ta’ fattura

8. (1) Kull persuna li tipprovdi servizzi professjonali tista’ titlob lill-

Kummissarju biex jawtorizzaha li tistabblilixxi d-data meta jkollha t[allas it-taxxa fil-

ka] meta jse[[u dawk is-servizzi bil-mod kif provdut fir-Raba’ Skeda ming[ajr ma

ssir riferenza g[al din it-Taqsima, u kull persuna li tkun hekk awtorizzata tista’ titlob

lill-Kummissarju biex jawtorizzaha li tag[ti rendikont g[a]-]mien ta’ provvisti skond

din it-Taqsima.

(2) Il-Kummissarju jista’ ji/[ad li jag[ti awtorizzazzjoni mitluba skond il-

paragrafu (1) ta’ din il-partita g[al xi ra;uni li tidhirlu xierqa jew ming[ajr ma ting[ata

ebda ra;uni u jista’ jag[ti dik l-awtorizzazzjoni ta[t dawk il-kondizzjonijiet hekk kif

jista’ jidhirlu xieraq li jag[mel, inklu] il-[las ta’ kull ammont stabbilit minnu li

jirrappre]enta xi taxxa li, min[abba fil-bidla fil-mod ta’ rendikont dwar it-taxxa, jista’

b’xi mod jibqa’ skopert.

Kif japplika l-Att

9. Salv b’kull mod ie[or provdut f’din it-Taqsima, id-dispo]izzjonijiet ta’ dan

l-Att u ta’ kull regolament mag[mul bis-sa[[a ta’ dan l-Att g[andhom ikunu jg[oddu

g[all-provvisti ta’ servizzi professjonali.

Servizzi professjonali

10. Din it-Taqsima tapplika g[al -

(a) Servizzi mog[tija minn persuna li jkollha warrant ma[ru; bis-sa[[a ta’ xi

li;i fis-se[[ f’Malta biex te]er/ita l-professjoni tag[ha b’mod indipendenti fl-e]er/

izzju ta’ dik il-professjoni<

(b) Servizzi minn grupp ta’ persuni li g[andhom warrant ma[ru; bis-sa[[a

ta’ xi li;i fis-se[[ f’Malta biex je]er/itaw professjoni kemm jekk imsie[ba f’so/jeta

sew jekk le i]da esklu]a so/jeta kummer/jali<

(/) Servizzi mog[tija minn arbitru fuq talba g[al arbitra;; mag[mula skond

l-Att dwar l-Arbitra;;<

(d) Servizzi mog[tija minn perit ;udizzjarju jew minn espert appuntat minn

qorti jew minn tribunal imwaqqfa skond il-li;i.

Taqsima Tnejn

Artikoli 57 u 75

O;;etti u]ati, xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet

Tifsir

1. F’din it-Taqsima sakemm ir-rabta tal-kliem ma te[tie;x xort’o[ra>

(1) “xog[lijiet artisti/i” tfisser -

(a) stampi, collage u plakki dekorativi b[alhom, pitturi u tpin;ijiet li jsuru

bl-idejn mill-artist, minbarra minn pjanti u tpin;ijiet g[all skopijet ta’ arkitettura,

in;inerija, industrija, kummer/, topografija jew skopijiet o[ra b[al dawk, o;;etti

manifatturati dekorati bl-idejn, xenarju tat-teatru, studio back cloths jew o;;etti

b[alhom impin;ija fuq il-luna<

(b) in/i]jonijiet, stampi u litografiji ori;inali, meta dawn ikunu

impressjonijiet prodotti f’g[add limitat dirett bl-abjad u l-iswed jew bil-kulur ta’

xi illustrazzjoni wa[da jew diversi li jkunu g[alkollox saru mill-artist bl-idejn,

irrispettivament mill-pro/ess jew mill-materjal u]at minnu, imma ma jinkludi

ebda pro/ess mekkaniku jew fotomekkaniku<

(/) skulturi u statwarji ori;inali, f’kull materjal, sakemm dawn ikunu

g[alkollox saru mill-artist< forom ta’ skulturi li l-produzzjoni tag[hom tkun limitata

g[al tmien kopji u sorveljata mill-artist jew mis-su/essur tieg[u fit-titolu<

(d) tapezzeriji u tessuti li jiddendlu mal-[ajt mag[mulin bl-idejn minn disini

ori;inali, sakemm ma jkunx hemm i]jed minn tmien kopji ta’ kull o;;ett<

(e) bi//iet ta’ /eramika individwali li jkunu g[alkollox saru mill-artist u#

jew iffirmati minnu<

(f) enamels fuq ir-ram, li jkunu g[alkollox saru bl-idejn, limitati g[al tmien

kopji enumerati li jkollhom il-firma ta’ l-artist jew ta’ stodio partikolari, esklu]i

o;;etti ta’ gojjellerija u o;;etti ma[dumin minn [addiema tad-deheb u l-fidda

(ar;entiera)<

(g) fotografiji li jkunu ttie[du minn artist, jew stampati minnu jew ta[t is-

sorveljanza tieg[u, iffirmati u enumerati u limati g[al 30 kopja, inklu]i dawk ta’

kull daqs u manifatura.

(2) “o;;etti g;all-kollezzjoni” tfisser>

(a) bolli postali, timbri postali, bolli postali ttimbrati bid-data ta’ l-ewwel

jum tal-[ru;, karti ta’ l-ittri ttimbrati minn qabel u o;;etti simili, ittimbrati u jekk

mhux ittimbrati li ma jkunux valuta legali jew li ma jkunx ma[suba biex ikunu valuta

legali<

(b) kollezzjonijiet u o;;etti g[all-kollezzjoni ta’ interess ]oolo;iku, botaniku,

minerarju, anatomiku, storiku, arkejolo;iku, paleontolo;iku, etnografiku jew ta’ interess

numismatiku.

(3) “antikitajiet” tfisser o;;etti minbarra xog[lijiet artisti/i jew o;;etti g[all-

kollezzjoni eqdem i]jed minn mitt sena.

(4) “o;;etti u]ati” tfisser proprjetà mobbli tan;ibbli li tkun tista’ ter;a tintu]a

kif inhi jew wara li tissewwa, minbarra xog[lijiet artisti/i, o;;etti g[all-kollezzjoni

jew antikitajiet u minbarra metalli prezzju]i u [a;ar prezzju].

(5) “bejjieg[ ta’ o;;etti u]ati” tfisser persuna taxxabbli li, fil-kors ta’ l-attività

ekonomika tag[ha, tixtri jew takkwista bil-g[an tan-negozju tag[ha, jew timporta bl-

iskop li tbieg[, o;;etti u]ati u#jew xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew

antikitajiet, sew jekk dik il-persuna tkun qed ta;ixxi f’isimha sew jekk g[an-nom ta’

xi persuna o[ra skond ftehim li tit[allas kummissjoni fuq dak ix-xiri jew bejg[.

(6) “irkantatur” tfisser persuna taxxabbli li, fil-kors ta’ l-attività ekonomika

tag[ha, toffri o;;etti g[all-bejg[ b’irkant pubbliku bl-iskop li tbieg[ dawk l-o;;etti lil

min jag[mel l-og[la offerta.

(7) “prin/ipal ta’ l-irkantatur” tfisser persuna li tag[ti o;;etti lil irkantatur

skond kuntratt li tit[allas kummissjoni fuq bejg[ skond dawn id-disposizzjonijiet li

;ejjin -

(a) l-irkantatur joffri l-o;;etti g[all-bejg[ f’ismu i]da g[an-nom tal-prin/ipal

tieg[u<

(b) l-irkantatur jg[addi l-o;;etti, f’ismu i]da g[an-nom tal-prin/ipal tieg[u,

lill-persuna li tag[mel l-og[la offerta f’irkant pubbliku.

Bejjieg[ ta’ o;;etti u]ati

2. Bejjieg[ ta’ o;;etti u]ati li jag[mel provvisti ta’ o;;etti u]ati, xog[lijiet

artisti/i, o;;etti g[all-kollezzjoni u antikitajiet, g[andu jitlob u ji;bor taxxa fuq il-

mar;ini tal-profitt, skond id-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima.

Provvisti

3. Il-provvisti ta’ l-o;;etti msemmija fil-partita 2 ta’ din it-Taqsima g[andhom

ikunu provvisti ta’ o;;etti u]ati, xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet,

mag[mula minn bejjieg[ ta’ o;;etti u]ati, li jkunu ;ew provvisti lilu f’Malta -

(a)

minn persuna mhux taxxabbli< jew

(b) minn persuna taxxabbli o[ra, sakemm dik il-provvista ta’ o;;etti minn dik

il-persuna taxxabbli l-o[ra tkun provvista e]entata bla kreditu< jew

(/) minn persuna taxxabbli o[ra, li tkun re;istrata ta[t l-artikolu 11, u sal-limitu

li dik il-provvista tkun tinvolvi kapital attiv< jew

(d) minn bejjieg[ ie[or ta’ o;;etti u]ati sakemm il-provvista ta’ o;;etti minn

dak il-bejjieg[ l-ie[or ta’ o;;etti u]ati tkun t[allset fuqha t-taxxa fuq il-valur mi]jud

skond id-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima.

Valur Taxxabbli

4. (1) Il-valur taxxabbli tal-provvisti ta’ l-o;;etti msemmija fil-partita 3 ta’

din it-Taqsima g[andu jkun il-mar;ini ta’ profitt mag[mul minn dak il-bejjieg[ ta’

o;;etti u]ati wara li jitnaqqas l-ammont ta’ taxxa fuq il-valur mi]jud li jirrelata g[al

dak il-mar;ini ta’ profitt. Dak il-mar;ini ta’ profitt g[andu jkun daqs in sew id-differenza

bejn il-prezz tal-bejg[ mitlub mill-bejjieg[ ta’ o;;etti u]ati g[al dawk l-o;;etti u l-

(2) G[all-g[anijiet tal-paragrafu (1) ta’ din il-partita -

(a) “prezz tal-bejg[” tfisser kull ammont li jag[mel parti mill-prezz mitlub,

jew li g[andu jintalab, mill-bejjieg[ ta’ l-o;;etti u]ati ming[and ix-xerrej, u g[andu

jinkludi kull sussidju li jkollu x’jaqsam direttament ma’ dik it-transazzjoni, taxxi, dazji,

imposti u [lasijiet jew spejje] in/identali b[alma huma kummissjoni, ippakkjar, trasport

u spejje] ta’ assigurazzjoni mitluba minn dak il-bejjieg[ ta’ l-o;;etti u]ati lix-xerrej

i]da esklu] kull skontijiet, jew [las lura ta’ spejje] im[allsa g[an-nom u akkont tax-

xerrej<

(b) “prezz tax-xiri” tfisser kull ma jag[mel parti mill-[las kif imfisser fis-

subparagrafu (a) ta’ dan il-paragrafu, im[allas jew li g[andu jit[allas, mill-bejjieg[ ta’

l-o;;etti u]ati lill-persuna li tag[millu l-provvista.

G[a]la applikabbli

5. (1) Bejjieg[a ta’ o;;etti u]ati g[andu jkollhom l-g[a]la li japplikaw id-

dispo]izzjonijiet ta’ din it-Taqsima, wara li jkunu kisbu il-permess bil-miktub mill-

Kummissarju, dwar provvisti ta’>

(a) xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet li jkunu

importaw huma stess<

(b) xog[lijiet artisti/i pprovduti lilhom mill-artist li jkun g[amilhom jew mill-

eredi tieg[u.

(2) Meta bejjieg[ ta’ o;;etti u]ati jag[mel l-g[a]la imsemmija fil-paragrafu

(1) ta’ din il-partita, dik l-g[a]la g[andha tkun tkopri mill-inqas, sentejn kalendarji.

(3) Meta bejjieg[ ta’ o;;etti u]ati jag[mel l-g[a]la msemmija fil-paragrafu

(1) ta’ din il-partita, il-valur taxxabbli g[andu ji;i kalkolat skond il-partita 4 ta’ din it-

Taqsima. Meta l-provvista tkun provvista li g[aliha jirreferi is-subparagrafu (a) tal-

paragrafu (1) ta’ din il-partita, il-prezz tax-xiri li g[andu jittie[ed kont tieg[u fil-kalkolu

tal-mar;ini ta’ profitt g[andu jkun daqs il-valur taxxabbli ta’ l-importazzjoni, mi]jud

bit-taxxa fuq il-valur mi]jud im[allsa jew li g[andha tit[allas fuq l-importazzjoni.

Input tax

6. (1) Persuni taxxabbli ma jkollhomx dritt li jnaqqsu t-taxxa fuq il-valur

mi]jud dovuta jew li tkun [allset fuq o;;etti li ;ew, jew li g[andhom ji;u, pprovduti

lilhom minn bejjieg[a ta’ o;;etti u]ati, meta l-provvista ta’ dawk l-o;;etti tkun saret

skond id-dispo]izzjonijiet ta’ din it-Taqsima.

(2) Meta bejjieg[ ta’ o;;etti u]ati ikun ta rendikont tat-taxxa fuq il-valur

mi]jud skond id-dispo]izzjonijiet ta’ din it-Taqsima, ma jkollux dritt jitlob lura>

(a) taxxa fuq il-valur mi]jud im[allsa jew li g[andha tit[allas fuq xog[lijiet

artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet li jkun importa hu stess<

(b) taxxa fuq il-valur mi]jud dovuta jew im[allsa fuq xog[lijiet provduti,

jew li g[andhom ji;u provduti, lilu mill-artist li jkun g[amilhom jew mill-eredi tieg[u<

(/) taxxa fuq il-valur mi]jud dovuta jew im[allsa fuq xog[lijiet artisti/i

provduti, jew li g[andhom ji;u provduti, lilu minn persuna taxxabbli li ma tkunx bejjieg[

ta’ o;;etti u]ati.

Konte;;i separati

7. Meta bejjieg[ ta’ o;;etti u]ati jag[mel provvisti li g[alihom tirreferi din

it-Taqsima u provvisti o[ra, huwa g[andu j]omm kontijiet separati biex jiddistingwi

bejn il-provvisti li g[alihom tirreferi din it-Taqsima u dawk il-provvisti l-o[ra.

Fattura ta’ xiri

8. Meta provvista ta’ o;;etti u]ati lill-bejjieg[ ta’ o;;etti u]ati tkun saret

minn persuna li ma tkunx g[amlet il-provvista ta’ dawk l-o;;etti fit-twettiq ta’ l-attività

ekonomika tag[ha, dak il-bejjieg[ g[andu jo[ro; fattura ta’ xiri fi]-]mien meta dawk

l-o;;etti jkunu ;ew provuti lilu, li g[andu jkun fiha dan it-tag[rif li ;ej -

(a)

in-numru tal-fattura ta’ xiri<

(b) id-data tax-xiri<

(/)

isem u l-indirizz tal-bejjieg[<

(d) isem u l-indirizz tax-xerrej<

(e)

deskrizzjoni ta’ l-o;;etti<

(f)

il-prezz s[i[ im[allas<

(g) ir-referenza relattiva g[ar-re;istrazzjoni fil-kotba tal-kontijiet tax-xerrej dwar

dik it-transazzjoni<

(h) il-firma tal-bejjieg[.

Fattura ta’ bejg[

9. Bejjieg[ ta’ o;;etti w]ati li jag[mel provvista li g[aliha tirreferi din it-

Taqsima ma g[andux jo[ro; fattura ta’ taxxa jew xi dokument ie[or li jkun juri li xi

ammont ikun taxxa jew li jkun attribwibbli g[al taxxa, i]da g[andu jo[ro; fattura ta’

bejg[ li jkun fiha t-tag[rif li ;ej u g[andu j]omm kopja tag[ha -

(a)

in-numru tal-fattura tal-bejg[<

(b) id-data tal-bejg[<

(/) l-isem, l-indirizz u n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud

tal-bejjieg[<

(d)

l-isem u l-indirizz tax-xerrej<

(e)

deskrizzjoni ta’ l-o;;etti<

(f)

il-prezz s[i[ inklu]a t-taxxa<

(g) ir-referenza relattiva g[ar-re;istrazzjoni fil-kotba tal-kontijiet tal-bejjieg[

dwar dik it-transazzjoni<

(h) din id-dikjarazzjoni li ;ejja li ti;i ffirmata mill-bejjieg[> “Niddikjara li

ma ntalab jew ser jintalab ebda kreditu g[all-input tax minni dwar o;;etti mibjug[in

f’din il-fattura”.

G[a]la li tista’ ssir minn bejjieg[a ta’ o;;etti u]ati

10. (1) Bejjieg[ ta’ o;;etti u]ati jista’ jag[ti kont g[at-taxxa fuq il-valur

mi]jud skond id-dispo]izzjonijiet l-o[ra ta’ l-Att dwar kull provvista li g[aliha jirreferu

l-partiti 2 u 3 ta’ din it-Taqsima, ming[ajr ebda referenza g[al din it-Taqsima.

(2) Meta bejjieg[ ta’ o;;etti u]ati hekk jag[]el dwar>

(a) il-provvista ta’ xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew

antikitajiet li jkun importa hu stess, ikollu d-dritt jitlob lura t-taxxa fuq il-valur

mi]jud im[allsa jew li g[andha tit[allas fuq l-importazzjoni ta’ dawk l-o;;etti<

(b) il-provvista ta’ xog[lijiet artisti/i li tkun saret lilu minn min ikun

g[amilhom, ikollu d-dritt jitlob lura t-taxxa fuq il-valur mi]jud dovuta jew im[allsa

fuq dawk ix-xog[lijiet artisti/i provduti lilu<

(/) il-provvista ta’ xog[lijiet artisti/i li tkun saret lilu minn persuna

taxxabbli li ma tkunx bejjieg[ ta’ o;;etti u]ati, hu jkollu d-dritt jitlob lura t-taxxa

fuq il-valur mi]jud dovuta jew im[allsa fuq ix-xog[ol artistiku provdut lilu.

(3) Id-dritt li tintalab lura input tax fuq provvisti li g[alihom jirreferi l-

paragrafu (1) ta’ din il-partita jse[[ fi]-]mien li fih g[andha tintbag[at id-denunzja

tat-taxxa fuq il-valur mi]jud.

Bejg[ b’irkant pubbliku

11. (1) Meta rkantatur jag[mel provvista ta’ o;;etti u]ati, xog[lijiet artisti/i,

o;;etti g[all-kollezzjoni jew antikitajiet b’irkant pubbliku, meta jkun qed ja;ixxi f’ismu,

skond ftehim li bis-sa[[a tieg[u tit[allas kummissjoni fuq il-bejg[ ta’ dawk l-o;;etti

b’irkant pubbliku, g[an-nom ta’>

(a)

persuna mhux taxxabbli< jew

(b) persuna taxxabbli o[ra sakemm il-provvista ta’ l-o;;etti mill-persuna

taxxabbli l-o[ra ssir skond ftehim li bis-sa[[a tieg[u tit[allas kummissjoni fuq il-

bejg[ jew ix-xiri u tkun provvista e]entata skond it-Taqsima Tnejn tal-Óames

Skeda li tinsab ma’ l-Att< jew

(/) persuna taxxabbli o[ra li tkun re;istrata skond l-artikolu 11 sakemm

il-provvista ta’ l-o;;etti minn dik il-persuna l-o[ra tkun tinvolvi attiv kapital u

ssir skond ftehim li bis-sa[[a tieg[u tit[allas kummissjoni fuq il-bejg[ jew ix-

xiri< jew

(d) bejjieg[ ta’ o;;etti u]ati ie[or, sakemm il-provvista ta’ o;;etti minn

dak il-bejjieg[ ta’ o;;etti u]ati l-ie[or issir skond kuntratt li bis-sa[[a tieg[u

tit[allas kummissjoni fuq il-bejg[ jew ix-xiri u jkun su;;ett g[at-taxxa fuq il-

valur mi]jud skond id-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima<

il-valur taxxabbli ta’ kull provvista ta’ o;;etti g[andu jkun dak spe/ifikat fil-

paragrafi l-o[ra ta’ din il-partita.

(2) Il-valur taxxabbli ta’ kull provvista ta’ o;;etti li g[alihom japplika l-

paragrafu (3) ta’ din il-partita jkun l-ammont s[i[ mitlub lix-xerrej mill-irkantatur

skond il-paragrafu (4) ta’ din il-partita, nieqes -

(a) l-ammont nett im[allas jew li g[andu jit[allas mill-irkantatur lill-

prin/ipal tieg[u, stabbilit skond il-paragrafu (3) ta’ din il-partita< u

(b) l-ammont ta’ taxxa dovut mill-irkantatur dwar dik il-provvista.

(3) L-ammont nett im[allas jew li g[andu jit[allas mill-irkantatur lill-prinçipal

tieg[u g[andu jkun daqsinsew id-differenza bejn>

(a)

il-prezz ta’ l-o;;etti fl-irkant pubbliku< u

(b) l-ammont ta’ kummissjoni miksuba jew li g[andha tinkiseb mill-

irkantatur ming[and il-prin/ipal tieg[u, skond ftehim li bis-sa[[a tieg[u tit[allas

dik il-kummissjoni fuq dak il-bejg[.

(4) Irkantatur g[andu jag[ti lix-xerrej fattura ta’ bejg[ li jkun fiha dan it-

tag[rif li ;ej-

(a)

in-numru tal-fattura tax-xiri<

(b) id-data tal-bejg[<

(/) l-isem, l-indirizz u numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud

tal-bejjieg[<

(d) l-isem u l-indirizz tax-xerrej<

(e)

deskrizzjoni ta’ l-o;;etti<

(f)

l-prezz ta’ l-o;;etti fl-irkant<

(g) taxxi, dazji, imposti u spejje]<

(h) spejje] in/identali b[al ma huma kummissjoni, pakkettjar, spejje] ta’

trasport u assigurazzjoni mitluba mill-irkantatur lix-xerrej<

(i) ir-referenza relattiva g[at-transazzjoni mni]]la fil-kotba tal-kontijiet tal-

bejjieg[

(j) din id-dikjarazzjoni li ;ejja li ti;i ffirmata mill-bejjieg[> “Niddikjara li ma

ntalab jew ser jintalab ebda kreditu g[all-input tax minni dwar l-o;;etti mibjug[in fuq

din il-fattura.”<

il-fattura ta’ bejg[ m’g[andha turi ebda ammont ta’ taxxa fuq il-valur mi]jud

separatament.

(5) L-irkantatur li lilu jkunu ng[ataw l-o;;etti skond ftehim li bis-sa[[a tieg[u

tit[allas kummissjoni fuq bejg[ b’irkant pubbliku g[andu jo[ro; fattura lill-prin/ipal

tieg[u, li jkun fiha dan it-tag[rif li ;ej>

(a)

numru konsekuttiv tal-fattura<

(b) id-data tat-transazzjoni<

(/)

l-isem u l-indirizz tal-prin/ipal<

(d) l-isem, l-indirizz u n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur

mi]jud ta’ l-irkantatur<

(e)

id-deskrizzjoni ta’ l-o;;etti<

(f) l-ammont tat-transazzjoni (ji;ifieri l-prezz ta’ l-irkant ta’ l-o;;etti nieqes

l-ammont tal-kummissjoni miksuba jew li g[andha tinkiseb ming[and il-prin/ipal)<

(g) il-firma tal-prin/ipal>

I]da meta l-prin/ipal ikun persuna taxxabbli, il-fattura hekk ma[ru;a g[andha

sservi b[ala l-fattura ta’ taxxa li tkun me[tie;a li tin[are; skond it-Tnax-il Skeda li

tinsab ma’ l-Att.

(6) L-irkantaturi li jipprovdu o;;etti skond il-kondizzjonijiet spe/ifikati fil-

paragrafu (1) ta’ din il-partita, g[andhom juru fis-suspense account tal-kotba tag[hom>

(a) l-ammonti miksuba jew li g[andhom jinkisbu mix-xerrej ta’ l-o;;etti<

(b) l-ammont im[allas lura jew li g[andu jit[allas lura lill-bejjieg[ ta’ l-

o;;etti<

u l-ammonti msemmija hawn qabel g[andhom ikunu sostanzjati bid-

dokumentazzjoni relevanti.

(7) Il-provvista ta’ o;;etti minn irkantatur g[andha titqies li tkun saret fi]-

]mien meta jsir il-bejg[ ta’ dawk l-o;;etti b’irkant pubbliku.

O;;etti li jittie[du lura fil-pussess

12. Meta xi o;;etti jittie[du lura fil-pussess -

(a)

ta[t il-patti ta’ xi ftehim finanzjarju< jew

(b) minn xi assiguratur fil-konklu]joni ta’ claim ta[t polza ta’ l-

assigurazzjoni< jew

(/) minn mortgagee skond id-drittijiet tieg[u ta[t mortgage fuq bastiment

jew in;enji ta’ l-ajru,

u ji;u provduti mill-persuna li tkun [adithom lura fil-pussess tag[ha fl-istess

kundizzjoni b[alma kienu fiha fi]-]mien meta ttie[du lura fil-pussess, dik il-provvista

minn dik il-persuna ma g[andha titqies la b[ala provvista ta’ o;;etti u lanqas b[ala

provvista ta’ servizzi.

Taqsima Tlieta

(Artikolu 57 (1) (e))

Provvisti minn Bejjieg[a bl-Imnut u minn Kuntratturi ta’ In;inerija

?ivili, Mekkanika u Elettrika

1. Din it-Taqsima tirreferi g[al -

(a)

bejjieg[a bl-imnut<

(b) kuntratturi ta’ in;inerija /ivili, mekkanika u elettrika.

2. Il-Kummissarju jista’ jordna li ]-]mien ta’ provvisti mag[mula minn jew

lil persuna taxxabbli li g[aliha tirreferi din it-Taqsima g[andu jkun i]-]mien meta jsir

jew ji;i ri/evut [las, skond il-ka], g[al dawk il-provvisti, sal-limitu ta’ kull [las b[al

dak, u li l-valur taxxabbli ta’ dawk il-provvisti g[andu ji;i stabbilit b’riferenza g[al

kull [las b[al dak li jkun sar jew ji;i ri/evut.

3. Direttiva skond il-partita 2 ta’ din it-Taqsima g[andha ting[ata bil-mezz

ta’ avvi] bil-miktub jew b’avvi] li ji;i pubblikat fil-Gazzetta, u tista’, b’avvi] b[al

dak, ti;i emendata jew revokata. Sakemm ma ji;ix spe/ifikat xort’o[ra, dik id-direttiva

g[andha tkun tapplika g[all-provvisti kollha mag[mula mill-persuna jew lill-persuna

li tkun ir/eviet dik id-direttiva b’se[[ mid-data ta’ dik id-direttiva u sakemm dik id-

direttiva ti;i revokata.

4. Meta ordni mog[ti skond il-partita 2 ta’ din it-Taqsima ji;i msewwi jew

im[assar, il-Kummissarju jista’ je[tie; lill-persuna li lilha jkun ing[ata dak l-ordni, li

t[allas taxxa f’dak l-ammont li l-Kummissarju jista’ jidhirlu xieraq u ra;onevoli biex

jag[mel tajjeb g[at-taxxa fuq provvisti li, min[abba dik it-tiswija jew t[assir, jista’ ma

jkunx b’mod ie[or kopert u dik it-taxxa titqies, g[all-g[anijiet kollha ta’ dan l-Att li

tkun it-taxxa li g[andha tit[allas fuq provvisti taxxabbli mag[mula minn dik il-persuna

fid-data li dik it-tiswija jew t[assir isir effettiv.

5. Minkejja d-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima, ordni li jing[ata

skond id-disposizzjonijiet tal-partita 2 ta’ din it-Taqsima, ma g[andux japplika g[al xi

provvista li g[aliha jirreferu l-partiti 14, (Applikazzjoni ta’ o;;etti li jag[mlu sehem

minn attività ekonomika) u 15 (U]u privat ta’ o;;etti li jag[mlu sehem minn attività

ekonomika) tat-Tieni Skeda li tinsab ma’ dan l-Att.

Taqsima Erbg[a

(Artikolu 57 1(a))

A;enti ta’ l-Ivvja;;ar

Tifsir

1. F’din it-Taqsima, “a;ent ta’ l-ivvja;;ar” tfisser u tinkludi lil kull persuna

li, ming[ajr ebda tibdil materjali, tixtri u ter;a tbieg[ servizzi ta vja;;i, lukandi, vakanzi

u servizzi relatati o[ra g[al vja;;aturi, u jinkludu wkoll operaturi tal-vja;;i.

Applikazzjoni

2. Id-dispo]izzjonijiet ta’ din it-Taqsima g[andhom japplikaw g[all-operat

ta’ a;enti ta’ l-ivvja;;ar, meta l-a;ent ta’ l-ivvja;;ar ja;ixxi max-xerrej f’ismu stess

u ju]a l-provvisti u servizzi ta’ persuna o[ra fil-provvista ta’ fa/ilitajiet g[all-ivvja;;ar>

I]da din it-Taqsima ma g[andhiex tapplika g[al a;ent ta’ l-ivvja;;ar li jkun

qieg[ed ja;ixxi b[ala intermedjarju u jkun qieg[ed sempli/ement i[allas lura spejje]

lil persuna o[ra g[an-nom u akkont ta’ dik il-persuna li tkun ser tivvja;;a.

Is-servizzi provduti g[andhom jitqiesu li jkunu saru fi transazzjoni wa[da

3. Kull transazzjoni mag[mula minn a;ent ta’ l-ivvja;;ar g[all-benefi//ju

ta’ persuna li tkun ser tivvja;;a li jkollha x’taqsam ma’ dak il-vja;; g[andha titqies

b[ala provvista wa[da ta’ servizzi provduti minnu lil dik il-persuna.

Lok ta’ provvista

4. Il-lok ta’ provvista tas-servizzi li g[alihom tapplika l-partita 3 g[andu

jitqies li jkun il-lok fejn dak l-a;ent ta’ l-ivvja;;ar ikun stabbilit.

Valur taxxabbli

5. Il-valur taxxabbli tal-provvisti li g[alihom tirreferi l-partita 3 ta’ din it-

Taqsima mag[mula minn a;ent ta’ l-ivvja;;ar g[andu jkun id-differenza bejn in-

nefqa, inklu]a t-taxxa fuq il-valur mi]jud, ta’ l-a;ent ta’ l-ivvja;;ar g[all-akkwist ta’

dawk il-provvisti u l-prezz totali, esklu]a t-taxxa fuq il-valur mi]jud, im[allas mill-

persuna li tkun ser tivvja;;a, meta l-provvisti jkunu g[all-benefi//ju dirett ta’ dik il-

persuna li tkun ser tivvja;;a>

I]da meta provvista mag[mula lil a;ent ta’ l-ivvja;;ar tkun me[tie;a skond

id-dispo]izzjonijiet ta’ dan l-Att li tkun appo;;ata minn fattura ta’ taxxa, g[andu jittie[ed

kont biss tan-nefqa ta’ dik il-provvista g[all-g[anijiet ta’ din il-partita, jekk l-a;ent ta’

l-ivvja;;ar ikollu f’idejh dik il-fattura ta’ taxxa.

Input tax

6. It-taxxa fuq il-valur mi]jud im[allsa minn a;ent ta’ l-ivvja;;ar lil persuni

taxxabbli o[ra fuq provvisti mag[mula minn dawk il-persuni taxxabbli lil dak l-a;ent

ta’ l-ivvja;;ar u g[all-g[anijiet tas-servizzi li g[alihom tapplika l-partita 3 u g[all-

benefi//ju dirett tal-persuna li tkun ser tivvja;;a ma g[andhiex tkun eli;ibbli li titnaqqas

jew tit[allas lura.

Provvisti barra l-Komunità

7. Jekk transazzjonijiet fdati mill-a;ent ta’ l-ivvja;;ar lil persuni o[ra taxxabbli

ji;u mwettqa minn dawk il-persuni barra l-Komunità, is-servizz ta’ l-a;ent ta’ l-ivvja;ar

g[andu jitqies b[ala s-servizz ta’ intermedjarju li huwa e]enti bil-kreditu skond il-

partita 5 tat-Taqsima Wie[ed tal-Óames Skeda. Meta dawn it-transazzjonijiet jitwettqu

kemm gewwa l-Komunità kif ukoll barra l-Komunità, dik il-parti biss ta’ l-a;ent ta’ l-

ivvja;;ar li jkollha x’taqsam ta’ transazzjonijiet barra l-Komunità g[andha hekk titqies

b[ala e]enti bil-kreditu.

Setg[at tal-Kummissarju

8. Il-Kummissarju jista’ jag[ti dawk id-direttivi lil, u je[tie; dak it-tag[rif

ming[and, a;ent ta’ l-ivvja;;ar hekk kif jista’ jqis li jkun me[tie; sabiex tkun tista’

tit[addem sew din it-Taqsima.

Dokumentazzjoni

9. A;ent ta’ l-ivvja;;ar g[andu j]omm, b’]ieda ma’ kull dokumentazzjoni

me[tie;a li tin]amm skond id-dispo]izzjonijiet l-o[ra ta’ dan l-Att, dik id-

dokumentazzjoni o[ra li tkun me[tie;a hekk li jkun jista’ ji;i a//ertat l-ammont ta’

taxxa li g[andu jit[allas skond din it-Taqsima.

Taqsima Óamsa

(Artikoli 57 u 75)

Taxxa fil-Perikolu

1. Meta, f’kuntratt partikolari ta’ provvista, u biex ikun assigurat il-[las regolari

tat-taxxa skond l-Att, il-Kummissarju jista’, permezz ta’ avvi] bil-miktub lill-partijiet

ta’ dak il-kuntratt jordna li l-persuna li tkun ir/eviet il-provvista g[andha titqies li tkun

g[amlet dik il-provvista lilha nnifisha fit-twettiq jew fit-tkomplija ta’ l-attività

ekonomika tag[ha u d-disp]sizzjonijiet ta’ l-Att, inklu] l-obbligu li tag[ti r-rendikont

u t[allas it-taxxa, g[andhom hekk jinqraw u jiftehmu.

2. Meta ordni li g[alih jirreferi l-partita 1 ta’ din it-Taqsima jkun ing[ata mill-

Kummissarju, il-persuna li tkun ir/eviet dik il-provvista g[andha ]]omm, b’]ieda ma’

kull dokumentazzjoni me[tie;a skond id-dispo]izzjonijiet l-o[ra ta’ dan l-Att, kull

dokumentazzjoni o[ra li tista’ tkun me[tie;a hekk li jkun jista’ ji;i a//ertat l-ammont

ta’ taxxa li g[andu jit[allas ta[t din it-Taqsima.

3. Meta jkun ing[ata ordni mill-Kummissarju skond id-dispo]izzjonijiet tal-

partita 1 ta’ din it-Taqsima, il-fattura ta’ taxxa li ;[andha tin[are; skond l-Att mill-

persuna li tag[mel il-provvista, g[andha minflok it-tag[rif me[tie; fil-partita 2(1)(j)

tat-Tnax-il Skeda li tinsab ma’ l-Att, tindika l-kliem “ordni skond l-Erbatax-il Skeda li

tinsab ma’ l-Att”.

4. Meta jkun ing[ata ordni mill-Kummissarju skond id-dispo]izzjonijiet tal-

partita 1 ta’ din it-Taqsima, dak l-ordni ma g[andu bl-ebda mod jillimita d-dritt li

tintalab lura xi input tax li g[aliha xi wa[da minn dawn il-persuni li tkun ing[atatilhom

l-ordni, ikun g[ad g[andha d-dritt li titlob skond id-dispo]izzjonijiet l-o[ra ta’ l-Att.

Taqsima Sitta

(Artikolu 57(1)(f))

Deheb g[all- Investiment

Tifsira ta’ deheb g[all-investiment

1. (1) “Deheb g[all-investiment” tfisser>

(a) deheb fil-forma ta’ virga jew wejfer ta’ pi]ijiet a//ettati mis-swieq tal-

bullion tad-deheb, ta’ purita ugwali g[al jew aktar minn 995 parti minn kull elf, sew

jekk rappre]entat b’sigurtajiet sew jekk le. I]da din it-tifsira ma tinkludix vireg ]g[ar

u wejfers ta’ pi] ta’ kilogramm jew anqas<

(b) muniti tad-deheb li>

(i) ikunu ta’ purita ugwali jew aktar minn 900 parti kull elf,

(ii) mga[mula wara l-1880,

(iii) huma jew kienu valuta legali fil-pajji] ta’ ori;ini, u

(iv) normalment jinbieg[u bi prezz li ma jkunx je//edi il-valur fis-suq [ieles

tad-deheb li jkun jinsab fil-muniti b’aktar minn 80%.

(2) Il-muniti li g[alihom jirreferi l-paragrafu (1)(b) m’g[andhomx, g[all-g[an

ta’ dan l-Att jitqiesu li jinbieg[u g[all-interess numismatiku.

G[a]la g[at-tassazzjoni

2. (1) Persuni taxxabbli li jipprodu/u deheb g[all-investiment jew jibdlu xi

deheb f’deheb g[all-investiment g[andhom id-dritt g[all-g[a]la g[at-tassazzjoni tal-

provvisti ta’ deheb g[all-investiment lil persuna taxxabbli o[ra li mod ie[or kienet

tkun e]entata skond it-Taqsima Wie[ed tal-Óames Skeda.

(2) A;ent li, li waqt li ja;ixxi f’isem u g[an-nom ta’ ie[or, jintervjeni g[all-

prin/ipal tieg[u fi provvista li dwarha l-fornitur li jkun e]er/ita l-g[a]la riferita fil-

paragrafu (1) ikollu d-dritt ta’ l-g[a]la g[at-tassazzjoni fuq il-provvista tas-servizzi

tieg[u.

(3) L-g[a]la riferita f’din il-partita g[andha ti;i e]er/itata bil-mezz ta’ avvi]

irrevokabbli bil-miktub mibg[ut lill-Kummissarju. Dak l-avvi]>

(a) g[andu jkun jispe/ifika b’mod /ar li huwa avvi] mag[mul skond din il-

partita u jindika jekk hix g[a]la tal-fornitur jew g[a]la ta’ l-a;ent<

(b) g[andu jsir qabel ma jsiru l-provvisti li g[alihom ikun jirreferi jew sa mhux

aktar tard minn tletin jum wara d-data ta’ xi provvisti b[al dawk<

(/) g[andu jispe/ifika l-isem u n-numru ta’ identifikazzjoni tat-taxxa fuq il-

valur mi]jud tal-persuna taxxabbli li lilha ssir jew g[andha ssir il-provvista u l-valur

taxxabbli tag[ha.

Obbligazzjonijiet spe/jali ta’ negozjanti f’deheb g[all-investiment

3. Negozjant tad-deheb g[all-investiment g[andhom i]ommu kont tat-

transazzjonijiet sostanzjali kollha ta’ deheb g[all-investiment u j]ommu

dokumentazzjoni li tkun tippermetti l-identifikazzjoni tax-xerrej f’dawk it-

transazzjonijiet.

Taqsima Seba’

Skema spe/jali g[al servizzi provduti elettronikament

Tifsir

1. F’din it-Taqsima, sakemm ir-rabta’ tal-kliem ma te[tie;x xort’o[ra>

(1) “persuna taxxabbli mhux stabbilta” tfisser persuna taxxabbli li la jkollha n-

negozju tag[ha stabbilit u lanqas ma jkollha stabbiliment fiss fit-territorju tal-Komunità

u li ma tkunx xort’o[ra me[tie;a li tkun identifikata g[all-g[anijiet tat-taxxa ta[t l-

artikolu 10 ta’ l-Att.

(2) “Servizzi elettroni/i” u “servizzi provduti elettronikament” tfisser dawk is-

servizzi riferiti fil-paragrafu (4) tal-partita 11 tat-Tielet Skeda li tinsab ma’ l-Att.

(3) “Stat Membru ta’ konsum” tfisser l-Istat Membru li fih titqies li tkun se[[et

il-provvista ta’ servizzi elettroni/i skond il-paragrafu (1) tal-partita 11 tat-Tielet Skeda

li tinsab ma’ l-Att.

(4) “Denunzja tat-taxxa fuq il-valur mi]jud” tfisser id-dikjarazzjoni li jkun fiha

t-tag[rif me[tie; biex ji;i stabbilit l-ammont ta’ taxxa li jkollu jit[allas f’kull Stat

Membru.

2. Il-Kummissarju g[andu jippermetti li persuna taxxabbli li ma tkunx

stabbilita li tkun tipprovdi servizzi elettroni/i lil persuna mhux taxxabbli li tkun stabbilita

jew li jkollha l-indirizz permanenti tag[ha jew tkun normalment residenti fi Stat Membru

li tu]a skema spe/jali skond id-dispo]izzjonijiet ta’ din it-Taqsima.

3. Il-persuna taxxabbli mhux stabbilita g[andha tiddikjara lill-Kummissarju

dwar meta tkun bdiet l-attività tag[ha b[ala persuna taxxabbli, tieqaf minn dik l-attività

taxxabbli jew tibdel, sal-limitu li ma tkunx aktar tikkwalifika g[all-iskema spe/jali.

Dikjarazzjoni b[al dik g[andha ssir b’mod elettroniku.

It-tag[rif mill-persuna taxxabbli mhux stabbilita lill-Kummissarju meta din

tibda l-attività taxxabbli tag[ha g[andu jkun fiha d-dettalji li ;ejjin g[all-identifikazzjoni

tag[ha, ji;ifieri, l-isem, l-indirizz postali, l-indirizzi elettroni/i, inklu]i l-web sites, in-

numru nazzjonali tat-taxxa, jekk ikollha, u dikjarazzjoni li ma tkunx identifikata fil-

Komunità g[all-g[anijiet tat-taxxa fuq il-valur mi]jud. Il-persuna taxxabbli mhux

re;istrata g[andha tinnotifika lill-Kummissarju fi ]mien tletin jum b’kull tibdil fit-

tag[rif mibg[ut.

4. Il-Kummissarju g[andu jidentifika lill-persuna taxxabbli mhux re;istrata

bil-mezz ta’ numru tar-re;istrazzjoni tal-VAT. Fuq il-ba]i tat-tag[rif u]at g[al din l-

identifikazzjoni, l-Istati Membri ta’ konsum jistg[u j]ommu s-sistemi tag[hom ta’

identifikazzjoni.

Il-Kummissarju g[andu jinnotifika b’mezzi elettroni/i lill-persuna taxxabbli

mhux stabbilita bin-numru tar-re;istrazzjoni tal-VAT allokat lilha.

5. Il-Kummissarju g[andu jeskludi mir-re;istru ta’ l-identifikazzjoni lill-

persuna taxxabbli mhux stabbilita jekk>

(a) tkun innotifikat lill-Kummissarju li ma tkunx g[adha aktar tipprovdi

servizzi elettroni/i< jew

(b) jista’ ji;i mod ie[or pre]unt li l-attivitajiet taxxabbli tag[ha jkunu ntemmu<

jew

(/) ma tkunx g[ada tikkonforma mal-[ti;ijiet me[tie;a biex tkun permessa

li tu]a l-iskema spe/jali< jew

(d) tonqos b’mod persistenti li tikkonforma mad-dispo]izzjonijiet ta’ din it-

Taqsima.

6. Il-persuna taxxabbli mhux stabbilita g[andha tibg[at lill-Kummissarju

b’mezzi elettroni/i denunzja tat-taxxa fuq il-valur mi]jud g[al kull tlett xhur kalendarji,

sew jekk ikunu ;ew provduti servizzi elettroni/i sew jekk le. Id-denunzja g[andha

tintbag[at fi ]mien 20 jum li ji;u wara t-tmiem ta]-]mien ta’ taxxa li g[alih tkun

tirreferi dik id-denunzja.

7. Id-denunzja tat-taxxa fuq il-valur mi]jud g[andha ssir fuq dik il-formola

hekk kif il-Ministru jista’ b’regolamenti jippreskrivi.

8. Id-denunzja tat-taxxa fuq il-valur mi]jud g[andha ssir f’euro. Sa dak i]-

]mien li l-munita nazzjonali tkun l-euro, il-Kummissarju jista’ je[tie; li d-denunzja

tat-taxxa ssir bil-Lira. Jekk il-provvisti jkunu saru f’muniti o[ra, ir-rata tal-kambju

valida g[all-a[[ar data li fiha g[andha ti;i rapportata t-taxxa g[andha tintu]a biex

timtela d-denunzja tat-taxxa fuq il-valur mi]jud. Ir-rati tal-kambju g[andhom ikunu

dawk ippublikati mill-Bank ?entrali Ewropej f’dak il-jum, jew jekk ma jkun hemm

ebda pubblikazzjoni f’dak il-jum, fil-pubblikazzjoni tal-jum li ji;i wara.

9. Il-persuna taxxabbli mhux stabbilita g[andha t[allas it-taxxa fuq il-valur

mi]jud fi]-]mien li tibg[at id-denunzja. Il-[las g[andu jsir f’kont tal-bank

f’denominazzjoni euro, komunikat lill-Kummissarju. Sa dak i]-]mien li l-munita

nazzjonali tkun l-euro, il-Kummissarju jista’ je[tie; li l-[las f’kont tal-bank

b’denominazzjoni Lira.

10. Persuna taxxabbli mhux stabbilita li tag[mel u]u mill-iskema g[andha,

minflok li tag[mel it-tnaqqis skond l-artikolu 23 ta’ dan l-Att, fuq talba, ting[ata [las

lura ta[t dawk il-kondizzjonijiet u su;;etta g[al dawk il-limitazzjonijiet hekk kif il-

Ministru jista’ b’regolamenti jippreskrivi.

11. Il-persuna taxxabbli mhux stabbilita g[andha ]]omm dokumentazzjoni

tat-transazzjonijiet koperti b’din l-iskema spe/jali f’dettal suffi/jenti biex tkun

tippermetti lill-amministrazzjoni tat-taxxa ta’ l-Istat Membru ta’ konsum li jistabbilixxi

li d-denunzja tat-taxxa fuq il-valur mi]jud li g[aliha tirreferi l-partita 6 ta’ din it-Taqsima

tkun kif imiss. Din id-dokumentazzjoni g[andha tintg[amel disponibbli elettronikament

fuq talba tal-Kummissarju u ta’ l-Istat Membru ta’ konsum. Din id-dokumentazzjoni

g[andha tin]amm g[al ]mien ta’ 6 snin mid-data li fiha tkun twettqet it-transazzjoni.

IL-ÓMISTAX-IL SKEDA

(Artikolu 2)

Territorji tal-Komunità

1. Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, “Stat Membru” tfisser

l-erja ta’ applikazzjoni tat-Trattat li jwaqqaf il-Komunità Ekonimika Ewropea kif definit

dwar dak l-Istat fl-Artikolu 299 ta’ dak it-Trattat esklu]i, dwar l-Istati elenkati fl-Ewwel

Kolonna tat-Tabella f’din il-partita, it-territorji elenkati fit-Tieni Kolonna>

L-Ewwel Kolonna

It-Tieni Kolonna

Territorji Esklu]i

Finlandja

Il-G]ejjer Aland

Repubblika Federali tal-:ermanja

Il-G]ira ta’ Heligoland

It-territorju ta’ Busingen

Repubblika Fran/i]a

Id-dipartimenti barranin

Repubblika Griega

Il-Muntanja Athos

Renju ta’ Spanja

Ceuta

Melilla

Il-G]ejjer Canary

Repubblika ta’ l-Italja

Livigno

Campine d’Italia

Renju Unit

:ibilta

I/-Channel Islands

2. Minkejja d-dispo]izzjonijiet ta’ hawn fuq, l-Isle of Man u l-Prin/ipalita ta’

Monaco g[andhom jitqiesu b[ala territorji ta’ Stati Membri u transazzjonijiet li jori;inaw

fi jew huma ma[suba g[al>

(a) l-Isle of Man g[andhom jitqiesu li jori;inaw fi jew ma[suba g[ar-Renju

Unit tal-Gran Brettanja u l-Irlanda ta’ Fuq<

(b) Prin/ipalita ta’ Monaco g[andhom jitqiesu li jori;inaw fi jew ma[suba

g[ar-Repubblika Fran/i]a.

IS-SITTAX-IL SKEDA

(Artikolu 2)

O::ETTI TAS-SISA

“O;;etti tas-sisa” tfisser o;;etti ta’ xi wa[da mid-deskrizzjonijiet li ;ejjin sal-

limitu li dawn huma su;;etti g[ad-dazju tas-sisa skond l-Att dwar id-Dazju tas-Sisa>

(a)

]jut minerali<

(b) alko[ol u xorb alko[oliku<

(/)

tabakk manifatturat.

48. (1) Persuna li kienet, minnufih qabel id-d[ul fis-se[[ ta’ l- Disposizjonijiet

transitorji.

artikolu 10 ta’ l-Att prinçipali kif sostitwit bl-artikolu 10 ta’ dan l-Att,

re;istrata ta[t l-Att prinçipali, g[andha, kemm-il darba ma titqiesx li

tkun re;istrata ta[t l-artikolu 11 ta’ l-Att prinçipali kif sostitwit b’dan l-

Att, titqies li tkun fid-data tad-d[ul fis-se[[ ta’ dak l-artikolu 10 kif

sostitwit persuna re;istrata ta[t dak l-artikolu 10 kif hekk sostitwit.

(2) Persuna li minnufih qabel id-d[ul fis-se[[ ta’ l-artikolu

11 ta’ l-Att prinçipali kif sostitwit bl-artikolu 10 ta’ dan l-Att, kienet

klassifkata ta[t l-Att prinçipali kif kien qabel fis-se[[ b[ala persuna

e]enti g[andha fid-data tad-d[ul fis-se[[ ta’ dak l-artikolu 11 ta’ l-Att

prinçipali kif hekk sostitwit titqies li tkun persuna re;istrata ta[t l-artikolu

11 u mhux b[ala re;istrata ta[t l-artikolu 10, it-tnejn ta’ l-Att prinçipali

kif sostitwiti bl-artikolu 10 ta’ dan l-Att.

(3) Minkejja t-t[assir ta’ l-artikolu 86, 87, 88 u 90 bl-artikolu

45 ta’ dan l-Att u tas-subartikolu 85 (3) bl-artikolu 44 ta’ dan l-Att, id-

disposizzjonijiet ta’ dawk l-artikoli kif kienu fis-se[[ qabel id-d[ul fis-

se[[ ta’ l-artikoli 44 u 45 ta’ dan l-Att g[andhom jibqg[u jirregolaw

kull [a;a hemm fihom regolata li ti;ri matul kull ]mien hemm indikat.

(4) Sabiex ji;i evitat kull dubju qieg[ed hawn ji;i provdut

li l-Att dwar Taxxa fuq Valur Mi]jud li sar li;i bl-Att XXIII ta’ l-1998

g[andu jitqies li kien dejjem fis-se[[ sa mill-bidu fis-se[[ tieg[u skond

id-disposizzjonijiet tieg[u u li kull emenda li saret fih sa minn meta sar

li;i ilhom fis-se[[ sa mid-data li dawn ;ew fis-se[[ kif hemm provdut

fl-Att u dan minkejja kull tilwima jew pretensjoni dwar ir-regolarità

tal-mod kif dawn saru li;i fil-Kamra< u d-disposizzjonijiet ta’ dan is-

subartikolu g[andhom ikunu awtorità bi]]ejjed sabiex l-Att jibqa’ jkollu

effett legali (bla [sara g[al dawk l-emendi li jkunu saru wara) u kull

validament ulterjuri g[al kull ma sar jew naqas milli jsir skond id-

disposizzjonijiet tieg[u.

49. (1) Meta o;;etti>

Dispo]izzjonijiet

tran]itorji spe/jali

dwar /erti

mportazzjonijiet.

(a)

jid[lu f’Malta qabel id-data tal-ade]joni< u

(b) kienu tqeg[du mad-d[ul f’Malta ta[t re;im ta’

sospensjoni ta’ dazju tad-dwana< u

(/) ma kienux rilaxxati minn dan ir-re;im qabel id-data ta’

l-ade]joni,

id-disposizzjonijiet fis-se[[ fi]-]mien li l-o;;etti kienu tqeg[du

ta[t dan ir-re;im g[andhom ikomplu japplikaw wara d-data ta’ l-

ade]joni sakemm l-o;;etti jieqfu milli jibqg[u ta[t dan ir-re;im.

(2) Il-;rajja ta’ xi wa[da mill-;rajjiet li ;ejjin fid-data

ta’ l-ade]joni jew wara dik id-data g[andha titqies b[ala

importazzjoni f’Malta>

(a) it-tne[[ija, ukoll jekk irregolari, ta’ l-o;;etti f’Malta mir-

re;im ta’ importazzjoni temporanja li ta[tu kienu tqeg[du qabel

id-data ta’ l-ade]joni<

(b) it-tne[[ija, ukoll jekk irregolari, ta’ l-o;;etti f’Malta mir-

re;im ta’ sospensjoni ta’ dazju tad-dwana, [lief g[al importazzjoni

temporanja u transits, li ta[tu kienu tqeg[du qabel id-data ta’ l-

ade]joni<

(/) it-terminazzjoni f’Malta ta’ pro/edura nterna ta’ transit

li bdiet qabel id-data ta’ l-ade]joni fil-Komunita g[all-g[anijiet

ta’ provvista ta’ o;;etti mwettqa qabel id-data ta’ l-ade]joni

b’korrispettiv fit-territorju tal-Komunita minn persuna taxxabbli

waqt li tagixxi b[ala tali. Il-provvista ta’ o;;etti bil-posta g[andha

g[al dan il-g[an titqies b[ala proçedura nterna ta’ transit<

(d) it-terminazzjoni f’Malta ta’ pro/edura esterna ta’ transit

li bdiet qabel id-data ta’ l-ade]joni<

(e) kull irregolarita jew ksur mag[mul f’Malta matul

proçedura ta’ transit li bdiet fil-kondizzjonijiet imsemmija fil-

paragrafu (/) jew matul pro/edura ta’ transit estern imsemmija

fil-paragrafu (d)<

(f) l-u]u f’Malta, minn kull persuna, ta’ o;;etti li kienu ;ew

fornuti lilha qabel id-data ta’ l-ade]joni fit-territorju ta’ Stat

Membru ie[or, jekk>

(i) il-provvista ta’ dawn l-o;;etti kienet e]entata jew

su;;etta li tkun e]entata min[abba esportazzjoni< u

(ii) dawn l-o;;etti ma kienux importati f’Malta qabel

id-data ta’ l-ade]joni.

(3) Meta l-importazzjoni ta’ o;;etti sse[[ f’xi wa[da mi/-

/irkostanzi msemmija fis-subartikolu (2), ebda ;rajja taxxabbli ma sse[[

jekk>

(a)

l-o;;etti huma trasportati barra l-Komunita< jew

(b) l-o;;etti mportati skond it-tifsira tal-paragrafu (2)(a) ma

jkunux mezz ta’ trasport u jkunu trasportati lejn l-Istat Membru li

minnu kienu esportati u lill-persuna li esportathom< jew

(/) l-o;etti mportati skond it-tifsira tal-paragrafu (2)(a)

ikunu mezz ta’ trasport li jkun ;ie miksub jew importat, qabel id-

data ta’ l-ade]joni, fil-kondizzjonijiet ;enerali ta’ tassazzjoni ta’

Stat Membru u, jew, ma jkunux ibbenefikaw minn e]enzjoni jew

[las lura tat-taxxa fuq il-valur mi]jud min[abba l-esportazzjoni

tag[hom. Din il-kondizzjoni titqies li tkun t[arset meta d-data

tad-d[ul fis-servizz ta’ dan il-mezz ta’ trasport tkun aktar kmieni

mill-1 ta’ Jannar 1996.”.

(4) Kliem u fra]ijiet u]ati f’dan l-artikolu jkollhom l-istess

tifsir mog[ti lilhom fl-Att prinçipali kif emendat b’dan l-Att u g[andhom

jiftehmu skond dan.

(5) Id-disposizzjonijiet tal-partita 19 tat-Tieni Skeda u tal-

partita 15 tat-Tielet Skeda (it-tnejn ta’ l-Att prinçipali kif sostitwit bl-

artikolu 47 ta’ dan l-Att) g[andhom ikunu ming[ajr pre;udizzju g[ad-

disposizzjonijiet ta’ dan l-artikolu.”.

Mg[oddi mill-Kamra tad-Deputati fis-Seduta Nru. 34 ta’ l-24 ta’ Settembru,

2003. A NTON T ABONE

R ICHARD J. C AUCHI

Skrivan tal-Kamra tad-Deputati

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 7 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Place of supply, intra community acquisitions and importations

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 8 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Time of supply, intra community acquisitions and importations

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 9 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Exemptions

Part III Registration and tax period

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Registration of taxable persons

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 11 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Registration of taxable persons carrying on small undertakings

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 12 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Registration of persons making intra-community acquisitions

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 13 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

General provisions with respect to registrations

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 14 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Further classification of registered persons

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 15 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Notice relating to certain transactions

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 16 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Information by taxable persons not registered under this Part

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 17 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Tax period

Part IV Determination and Payment of the Tax

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 18 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Taxable value

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 19 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Rate of tax

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 20 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Persons liable for the payment of the tax

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 21 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Payment of the tax

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 22 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Output tax, input tax and credit for input tax

23. Deductions

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 24 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Refund of excess credit

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 25 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Refunds to persons not registered under article 10

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 26 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Claim for refund under article 25

Part V Returns, Assessments, Penalties and Appeals

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 27 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Tax returns

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 28 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Adjustments to tax returns

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 29 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Presumption as to declarations in tax returns

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 30 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Declarations by exempt persons and other statements, etc

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 31 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Power to make assessments where a return has not been furnished

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 32 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Power to make assessments when a return has been furnished

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 33 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Power to make assessments on other persons

34. Assessments

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 35 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Additional and revised assessments

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 36 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Presumption as to amounts shown in assessments

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 37 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Administrative penalty for incorrect tax return

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 38 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Administrative penalty for default in the furnishing of a tax return or

other declarations or statements

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 39 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Administrative penalty for default in application for registration

or giving a notice

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 40 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Administrative penalty for default by any person registered under article

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 41 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Reduced and increased penalties

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 42 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Reasonable excuse

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 43 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Appeal against an assessment

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 44 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Other matters that may be referred to Appeal

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 45 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Value Added Tax Appeals Board

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 46 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Matters regulated by the Ninth Schedule

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 47 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Appeal to the Court of Appeal

Part VI Records and Information

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 48 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Records to be kept

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 49 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Inclusion of tax in the price of supplies

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 50 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Tax Invoice

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 51 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Documents to be provided in other cases

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 52 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Production of invoices by persons to whom a supply is made

53. Inspections

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 54 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Access to places of habitation

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 55 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Information held by certain licensed persons

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 56 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Official secrecy

Part VII Special Cases

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 57 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Special cases

Part VIII Collection, Security and Refunds

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 58 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Suit by the Commissioner

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 59 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Executive title

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 60 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Restrictions on the release of imported goods

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 61 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Powers relating to imported goods

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 62 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Special privilege

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 63 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Security for tax due on supplies

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 64 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Shorter period for the delivery of a return

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 65 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Judicial auction

66. Representatives

Gazzetta tal-Gvern ta' Malta — Att 2003 10 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.
Art. 66 — ATT Nru. X ta’ l-2003 ACT No. X of 2003 ATT ma[ru; b’li;i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta. Open official source

Rappre]entanti

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 67 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Appropriation of payment

68. Refunds

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 69 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Repayment of tax that was paid but not due and of overpaid tax

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 70 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Diplomatic and consular arrangements

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 71 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Repayment of tax in other cases

Part IX Miscellaneous

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 72 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Validity of notices, etc

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 73 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Delivery and service of notices, etc

74. Interest

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 75 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Power to make regulations

A

Part X Offences and Penalties

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 76 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Failure to apply for registration, or to keep or deliver records and returns

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 77 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Irregularities in records, etc and false representations

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 78 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Recurrent offences

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 79 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Obstruction of officials

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 80 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Offences relating to importations

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 81 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

General offence

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 82 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Offences by principal officers of bodies of persons and by employers

83. Prosecution

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 84 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Compromise penalty

Part XI Transitional Provisions

85. Saving

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 86 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

Interpretation of certain contracts

Schedules

First Schedule

Activities of Public Authorities

Second Schedule

Supplies, Intra-Community Acquisitions and Importations

1. Supplies: general rule

2. Energy

3. Rights over property

4. Delivery on deferred terms

5. Hire purchase

6. Transfer of goods under a contract for commission

7. Contract of works

8. Obligation to refrain from an act or to tolerate an act

9. Incidental supplies

10. Exchange

11. Supplies by disclosed agents

12. Supplies by undisclosed agents

13. Supply for consideration of goods forming part of an economic activity

14. Application of goods forming part of an economic activity

15. Private use of goods forming part of an economic activity

16. Transfer of a going concern

17. Transfer of goods to another Member State

18. Intra-community acquisitions

19. Importations

Third Schedule

Place of Supplies, Intra-Community Acquisitions and Importations

1. Supply of goods: general rule

2. Goods installed or assembled

3. Goods supplied on board ships, aircraft or trains

4. Distance sales

5. Supply of services: general rule

6. Services relating to immovable property

7. Transport and ancillary services

8. Cultural, etc activities

9. Valuation of and work on movable property

10. Services supplied where the customer is established

11. Telecommunication services and electronically supplied services

12. Intermediaries

13. Intra-community acquisitions: general rule

14. Place of intra-community acquisitions under an identification number

assigned under this Act

15. Importations

Fourth Schedule

Time of Supplies, Intra-Community Acquisitions and Importations

1. Date of the chargeable event in the case of supplies of goods

2. Date of the chargeable event in the case of supplies of services

3. Date when tax on supplies becomes chargeable

4. Date when tax on exempt intra-community supplies becomes chargeable

5. Date of the chargeable event in the case of intra-community acquisitions

6. Date when tax on intra-community acquisitions becomes chargeable

7. Date of the chargeable event and when tax becomes chargeable in the

case of importations

Fifth Schedule

Exemptions

Part One

Exempt with credit supplies

1. Exports

2. International goods traffic

3. Intra-community supplies

4. International transport and ancillary services

5. Brokers and other intermediaries

6. Sea vessels

7. Aircraft

8. Gold

9. Food

10. Pharmaceutical goods

11. Transport

Part Two

Exempt without credit supplies

1. Immovable property

2. Insurance services

A

3. Credit, banking and other services

4. Cultural and religious services

5. Sports

6. Services related to certain exempt services

7. Services supplied by independent groups

8. Services by non-profit making organisations to their members

9. Lotteries

10. Postal services

11. Health and welfare

12. Education

13. Supplies of goods in respect of which the supplier had not qualified for

input tax credits

Part Three

Exempt intra community acquisitions

1. Intra-community acquisitions made for the purpose of a subsequent

supply

2. Acquisitions of goods whose supply or importation is exempt

3. Acquisitions of goods where the tax would be refundable

4. Duty suspension regime

5. Food

6. Investment gold

7. Goods subject to the margin scheme

Part Four

Exempt Importations

1. Importation of goods whose supply is exempt

2. Goods exempt from customs duty

3. Goods transported from a third territory

4. Catches of fish

5. Re-importation

6. Food

7. Investment gold

Part Five

Definitions

1. Food

2. Food supplied in the course of catering

3. Pharmaceutical goods

4. Immovable property

5. Non-profit making organisations

6. Investment gold

A

Sixth Schedule

Thresholds

Part One

Small Undertakings

1. Threshold at the time of application

2. Persons registered under article 10

3. Threshold of persons registered under article 11

4. Turnover

5. Relevant period

6. Calendar quarter

7. Entry Threshold and Exit Threshold

8. Information to be given to the Commissioner

Table

Part Two

Acquisitions Threshold

1. The acquisitions threshold

2. The value of intra-community acquisitions

Part Three

Distance Sales Threshold

1. Distance sales threshold

2. Value of distance sales

Seventh Schedule

Taxable Value

Taxable value of supplies: items 1 to 8

Taxable value of intra-community acquisitions: items 9 to 10

Taxable value of importations: items 11 to 13

Eighth Schedule

Rate of Tax

Ninth Schedule

Appeals to the Value Added Tax Appeals Board

1. Composition of the Board

2. Secretary to the Board

3. Competence of the Board

4. Appeals against assessments

5. Payment of the tax

6. References to the Board

7. Procedures of the Board

Tenth Schedule

Deductions

1. Eligibility for credit for input tax

A

2. Evidence of input tax

3. Tax which is not to be treated as input tax

4. Tax partially treated as input tax

5. Attribution of input tax

6. Partial attribution

7. Adjustment relating to input tax on the acquisition of capital goods

8. Alternative methods of partial attribution

9. Rounding up

10. Bad debts relief

11. Deductions on account of a reduction in the taxable value of supplies

or intra-community acquisitions

12. Saving provision

Eleventh Schedule

Records

1. Records to be kept by persons registered under article 10

2. Matters to be included in the accounts

3. The value added tax account

4. Correction of mistakes by means of an adjustment in a subsequent tax

return

5. Annual value added tax account

6. Exceptions

7. Records of intra-community acquisitions

8. Records of distance sales

Twelfth Schedule

Tax Invoice

1. Form of tax invoice

2. Contents

3. Categories of supplies

4. Tax invoice by retailers

5. Currency

6. Supplies on which no tax is chargeable

7. Reverse charge

8. New means of transport

9. Margin scheme

10. Document provided by a person to himself

11. Invoices by electronic means

Thirteenth Schedule

Fiscal Receipt

1. Interpretation

2. Obligation to issue receipt

3. Receipt issued by a fiscal cash register

4. Door to door sales of gas, milk or bread

5. Supplies from pumps of leaded petrol, unleaded petrol and diesel (gas)

oil

6. Supplies of food and beverages by a canteen situated in a work or study

area

7. Supplies of goods by means of vending machines

8. Services supplied by means of machines

9. Accounting for fiscal receipts supplied or approved by the

Commissioner

10. Exemption from obligation to issue fiscal receipt

11. Obligation to retain and produce receipt

12. Fiscal cash register

13. Fiscal taxi meter

Fourteenth Schedule

Special Cases

Part One

Professional Services

1. Interpretation

2. Time of supply

3. Date when services are performed

4. Free supply

5. Invoices and receipts for professional services

6. Tax on services where tariffs of fees are established by law

7. Tax claimed from third parties

8. Option to adopt invoice basis

9. Professional services

Part Two

Second-hand goods, works of art, collectors’ items and antiques

1. Interpretation

2. Second-hand goods dealer

3. Supplies

4. Taxable value

5. Applicable option

6. Input tax

7. Separate accounting

8. Purchase invoice

9. Sales invoice

10. Option available for second-hand goods dealers

11. Sales by public auction

12. Repossessed goods

Part Three

Supplies by Retailers and by Civil, Mechanical and Electrical

Engineering Contractors

Part Four

Travel Agents

1. Interpretation

2. Application

3. Services supplied to be deemed as a single transaction

4. Place of supply

5. Taxable value

6.

7. Supplies outside the Community

8. Powers of the Commissioner

9. Part Five

Tax in Danger

Investment Gold

1. Meaning of investment gold

2. Option for taxation

3. Special obligations for traders in investment gold

Part Seven

Special Scheme for Electronically Supplied Services

Fifteenth Schedule

Territories of the Community

Sixteenth Schedule

Excise Goods”

3. For article 2 of the principal Act there shall be substituted

the following

2. (1)

In this Act, unless the context otherwise requires -

“accession date” means the 1 st May 2004;

“accommodation”, when provided on a bed and

breakfast, half board or full board basis, includes the

provision of any services normally falling within the

meaning of accommodation on such a basis and included

in the price therefor;

“acquisitions threshold” means the threshold

determined in accordance with Part Two of the Sixth

Schedule;

“administrative penalty” means a penalty imposed

in virtue of the provisions of Part V;

“assessment” means an assessment that may be

made in virtue of the provisions of Part V but does not

include a provisional assessment;

“Board” means the Value Added Tax Appeals Board

established in terms of article 45;

“Commissioner” means the Commissioner of Value

Added Tax appointed in terms of the provisions of sub-

article (1) of article 3 or any public officer or other person

to whom a delegation has been made in accordance with

sub-article (2) or (3) of that article while he is acting

within the terms of that delegation;

“Community” means the territories of the Member

States as defined in the Fifteenth Schedule;

“customs duty suspension regime” has the meaning

assigned to it in the Fourth Schedule;

“distance sale” has the meaning assigned to it in

the Third Schedule;

“economic activity” has the meaning assigned to it

in article 5;

“established” shall be construed in accordance with

the provisions of sub-articles (2) and (3) of this article;

“excise goods” means the goods defined in the

Sixteenth Schedule;

“exempt supply”, “exempt acquisition” or “exempt

importation” means a supply, an intra-community

acquisition or an importation which is exempt in terms

of article 9;

“exempt with credit supply” is a supply to which

Part One of the Fifth Schedule applies;

“exempt without credit supply” is a supply to which

Part Two of the Fifth Schedule applies;

“goods” means any asset the supply of which is

treated as a supply of goods in terms of the Second

Schedule;

“goods forming part of an economic activity” means

goods, including fixed assets, used by a taxable person

for the purpose of his economic activity;

“importation” has the meaning assigned to it in the

Second Schedule, and “imported” shall be construed

accordingly;

“importer” with respect to imported goods means

the person in whose name the goods are at the time when

tax on the importation becomes chargeable in accordance

with the Fourth Schedule;

“input tax” has the meaning assigned to it in article

22(2) and “input tax credit” has the meaning assigned to

it in article 22(3);

“intra-community acquisition” has the meaning

assigned to it in the Second Schedule;

“intra-community supply” means a supply of goods

that are transported by or on behalf of the supplier or the

person to whom the supply is made from a Member State

to another Member State;

“Malta” has the meaning assigned to it by the

Constitution and includes the continental shelf thereof;

“Member State” has the meaning assigned to it in

the Fifteenth Schedule;

“Minister” means the minister responsible for

finance;

“new means of transport” means a means of

transport to which paragraph (a) hereof applies and which

meets the conditions of paragraph (b) hereof-

(a) this paragraph applies to a vessel

exceeding 7.5 metres in length, an aircraft the take-

off weight of which exceeds 1,550 kilograms or a

motorised land vehicle the capacity of which

exceeds 48 cubic centimetres or the power of which

exceeds 7.2 kilowatts, intended for the transport of

passengers or goods except for

(i)

a sea-going vessel which is used for

navigation on the high seas and carrying

passengers for reward, or for the purpose of

commercial, industrial or fishing activities, or for

rescue or assistance at sea, or for inshore fishing

but does not include ships’ provisions; and

(ii) aircraft used by airlines operating

for reward chiefly on international routes;

(b) the conditions that must be met for the

purpose of this definition are

(i) in the case of a land vehicle, that it

was supplied not more than six months after

the date of first entry into service or has not

travelled more than 6,000 kilometres;

(ii) in the case of sea vessels, that it was

supplied not more than three months after the

date of first entry into service or has not sailed

for more than 100 hours;

(iii) in the case of an aircraft, that it was

supplied not more than three months after the

date of first entry into service or has not flown

for more than 40 hours;

“non-taxable legal person” means a person, other

than a physical person, who is not a taxable person;

“non-taxable person” means a person who is not a

taxable person;

“output tax” has the meaning assigned to it in article 22(1);

“person” includes a physical person, a body of

persons, a public authority and any entity capable of

carrying on an economic activity;

“provisional assessment” means a provisional

assessment made in terms of article 32;

“public authority” means the Government of Malta,

a department or division of the Government of Malta, a

local council set up in accordance with the Local

Councils Act, an authority vested with distinct

personality set up by an Act of Parliament or a

corporation constituted by an Act of Parliament;

“self-supply” means the use or application of goods

forming part of the economic activity of a person that

does not consist of the delivery of goods to or the

performance of services for another person but which is

treated as a supply of goods or a supply of services in

terms of the Second Schedule;

“supply” means an operation which is treated as a

supply of goods or a supply of services in terms of the

Second Schedule;

“tax” means the value added tax chargeable under

this Act but does not include an administrative penalty

or interest;

“tax invoice” means an invoice or a document

serving as invoice that contains the information required

by the Twelfth Schedule;

“tax period” means a period determined in

accordance with article 17;

“tax return” means the return required to be

furnished in terms of article 27;

“taxable acquisition” means an intra-community

acquisition on which tax is chargeable in terms of article

4 and which is not exempt from tax in terms of article 9;

“taxable importation” means an importation on

which tax is chargeable in terms of article 4 and which

is not exempt from tax in terms of article 9;

“taxable person” has the meaning assigned to it in

article 5;

“taxable supply” means a supply on which tax is

chargeable in terms of article 4 and which is not exempt

from tax in terms of article 9;

“taxable value” means the value of a supply, of an

intra-community acquisition or of an importation

determined in accordance with the Seventh Schedule;

“third territory” means any territory which is not a

Member State;

“transport” and “transported” include dispatch and

dispatched;

“value added tax identification number” means an

individual number assigned by the competent authority

of a Member State that has a prefix in accordance with

ISO International Standard 3166 - alpha 2, and “a person

identified for value added tax purposes in a Member

State” means a person to whom such an individual

number has been assigned and who, for the purpose of a

supply, communicates that number to the supplier”;

(2) The provisions of this sub-article and of

sub-article (3) shall apply for the purpose of

determining the place where a person is established

(a) a taxable person is established in a

country if he has established his economic

activity or has a fixed place of establishment

from which he carries on that economic

activity in that country or, being a physical

person who has not fixed his economic activity

or who does not have a fixed place of

establishment in any country, has a permanent

address or usually resides in that country;

(b) a non-taxable legal person is

established in a country if it is constituted

under the law of that country or if it has a fixed

place in that country from which it carries on

its activities;

(c) a non-taxable physical person is

established in the country where he has a

permanent address or usually resides.

(3) Where, in terms of sub-article (2), a

taxable person falls to be treated as established in

Malta and in another country with respect to the

same transaction, and where it is necessary for the

proper application of any provision of this Act that

he should be treated as established only in one of

those two countries, he shall, to the extent that it is

so necessary, be treated as established only in the

country with which that transaction is more closely

connected.”.

4. For article 4 of the principal Act there shall be

substituted the following:-

4. Subject to the other provisions of this Act there shall

be charged, levied and collected on account of the Government

a value added tax -

(a) on every supply of goods or of services that

takes place in Malta made on or after 1 January 1999 for

consideration by a taxable person acting as such other

than a supply made by a person registered under article

11;

(b) on every intra-community acquisition made for

consideration on or after the accession date in Malta

where -

(i) it is an acquisition of goods, other than

new means of transport and excise goods, made by

a taxable person acting as such who is registered

under article 10 or 12 or a non-taxable legal person

who is registered under article 12 pursuant to an

intra-community supply that -

(A) takes place outside Malta; and

(B) is made by a taxable person acting as

such who is not eligible, with respect to that

supply, for an exemption under a special

scheme for small undertakings in force in

a Member State;

or

(ii) it is an acquisition of new means of transport

made by any person; or

(iii) it is an acquisition of excise goods made by

a taxable person or a non-taxable legal person;

(c) on every importation that takes place in Malta

on or after 1 January 1999.”.

5. Article 5 of the principal Act shall be amended as

(a) for the marginal note thereof there shall be substituted

“Taxable person and economic activity”;

(b) sub-articles (1) and (2) thereof shall be renumbered as

sub-articles (2) and (3) respectively;

(c)

there shall be added the following new sub-article (1)

“(1) “Taxable person” means a person who carries on

an economic activity, whatever the purpose or result of that

activity.”;

(d) in sub-article (3) as renumbered the words “to this Act”

shall be deleted and there shall be added the words “and except

where such treatment as non-taxable persons would lead to

significant distortions in competition”;

(e) immediately after sub-article (3) as renumbered there

shall be added the following

“(4) A person who does not carry on an economic

activity within the meaning of the foregoing provisions but

who, from time to time, makes an intra-community supply of

new means of transport shall, for the purpose of any such

supply, be treated as a taxable person.

(5) For the purpose of this article “employee” means

an individual bound to an employer by a contract of

employment or by other legal ties creating the relationship of

employer and employee as regards working conditions,

remuneration and the employee’s liability and includes the

holder of an office.”.

6. For article 6 of the principal Act there shall be substituted

Substitution of

article 6 of the

the following:-

principal Act.

6. The provisions of the Second Schedule shall

apply for the purpose of determining any question as to

supplies, intra-

whether an operation is to be treated as

acquisitions and

importations.

(a) a supply of goods, a supply of services, an

intra-community acquisition or an importation;

(b) made for consideration;

(c)

made by a taxable person acting as such.”.

7. For article 7 of the principal Act there shall be

substituted the following:-

7. The provisions of the Third Schedule shall apply

for the purpose of determining the place where a supply or an

intra-community acquisition or an importation takes place.”.

importations.

8. For article 8 of the principal Act there shall be substituted

the following:-

8. The date when a chargeable event takes place and

the date when tax thereon becomes chargeable shall be

determined in accordance with the provisions of the Fourth

Schedule.”.

9. For Article 9 of the principal Act there shall be substituted

the following:-

9. (1) There shall be exempt from tax -

“Exemptions.

(a) the supplies to which Part One or Part Two of

the Fifth Schedule applies;

(b) the intra-community acquisitions to which

Part Three of the Fifth Schedule applies;

(c) the importations to which Part Four of the Fifth

Schedule applies.

(2) Any provision contained in or under

any law empowering the Minister to grant an

exemption from import duties on the importation

of goods chargeable under the Import Duties Act

shall be construed as empowering the Minister to

grant, in the same circumstances, in the same

manner, and subject to the same conditions and

limitations provided for in any such provision, an

exemption from tax chargeable under this Act on

the importation of the said goods.”.

10. For Part III and Part IV of the principal Act there shall be

substituted the following:-

“P ART III

R EGISTRATION AND T AX P ERIOD

10. (1) A taxable person established in Malta who

is not registered under this article or under article 11 shall

apply to be registered under this article by not later than thirty

days from the date on which he makes a supply for

consideration in Malta other than an exempt without credit

supply.

(2) Paragraph (1) does not apply to a person

who is treated as a taxable person only by reason of the fact

that he makes, from time to time, an intra-community supply

of new means of transport

(3) A taxable person established in Malta who

is not registered under this article shall, if so requested by the

Commissioner, apply to be registered under this article within

thirty days from the date on which he is served with a notice

containing such a request.

(4) A taxable person who is not established

in Malta, who is not registered under this article and who is

liable for the payment of the tax on a supply in terms of article

20 shall apply to be registered under this article by not later

than thirty days from the date of that supply.

(5) Any person who is not a person registered

under this article and who carries on or intends to carry on an

economic activity may apply to be registered under this article.

(6)

The Commissioner shall register under

this article

(a) every person who in his opinion is liable to

apply for registration in terms of sub-articles (1), (3) or

(4);

(b) any person who has made an application in

terms of sub-article (5) if the Commissioner is satisfied

that that person carries on or intends to carry on an

economic activity and -

(i) is likely to be entitled, if he becomes so

registered, to claim input tax credits under the

provisions of article 22; or

(ii) has made or is likely to make an intra-

community acquisition in Malta for the purpose of

operations carried out outside Malta;

(c) any person whose registration under article

11 is cancelled in accordance with sub-article (5)

thereof.

(7) Every person registered under this article shall

within fifteen days from the happening of any of the

following events notify that event in writing to the

Commissioner

(a) a change in circumstances that affects the

particulars declared in the application for his registration

under this article or otherwise furnished to the

Commissioner in connection with his registration or

appearing in the registration certificate;

(b) the cessation or transfer of his economic activity

or part thereof;

(c) such other event as may be prescribed.

(8) Without prejudice to sub-article (3) of article 11,

the Commissioner may at any time cancel the registration of

a person under this article if he has reason to believe that that

person would not, if he were not so registered, be required to

apply for registration or entitled to be registered under this

article.

11. (1)

When a taxable person established in

Malta who is not registered under this article carries on an

economic activity which qualifies as a small undertaking in

terms of the provisions of the Part One of the Sixth Schedule

undertaking.

he may apply to the Commissioner to be registered under

this article.

(2) The Commissioner shall register under this

article any person who has made an application under sub-

article (1) if he is satisfied that that person is eligible for such

registration.

(3) When a person is, immediately before his

registration under this article, registered under article 10

the Commissioner shall, upon the registration of that

person under this article, cancel the registration under

article 10.

(4) A person registered under this article -

(a) may, at any time, apply to the Commissioner

for the cancellation of his registration under this

article;

(b) shall, within thirty days from the date on which

his economic activity does no longer qualify as a small

undertaking in terms of the relevant provisions of Part

One of the Sixth Schedule, apply to the Commissioner

for the cancellation of that registration.

(5) When a taxable person makes an application for

the cancellation of his registration under this article or where

the Commissioner has reason to believe that the economic

activity of a person does no longer qualify as a small

undertaking in terms of the relevant provisions of Part One

of the Sixth Schedule, the Commissioner shall cancel the

registration of that person under this article and register that

person under article 10.

(6) Without prejudice to sub-article (5), the

Commissioner may at any time cancel the registration of a

person under this article if he has reason to believe that that

person does not carry on or has ceased to carry on an economic

activity or that it is not likely that his economic activity will

include any activities other than exempt without credit

supplies.

12. (1) When a taxable person who is not registered

under article 10 or a non-taxable legal person intends to make

an intra-community acquisition in Malta and, on account of

that acquisition, the value of his intra-community acquisitions

acquisitions.

in Malta during the calendar year in which he makes that

acquisition exceeds the acquisitions threshold he shall apply

to be registered under this article, unless he is already so

registered, by not later than the date of that acquisition.

(2) A taxable person who is not registered or

liable to be registered under article 10 or a non-taxable

legal person may, unless he is registered under this

article, at any time apply to be registered under this

article.

(3) The Commissioner shall register under this article

any person who in his opinion is liable to apply for such

registration in terms of sub-article (1) or who makes an

application for registration when he is so entitled in terms of

sub-article (2).

(4) When a person is liable to apply for registration in

terms of sub-article (1) on account of an intra-community

acquisition, the registration of that person under this article

shall be deemed to be effective as from the date of that

acquisition.

(5) A person registered under this article in the

circumstances mentioned in sub-article (1) may apply for the

cancellation of his registration at any time after the expiration

of the calendar year following that in which he was so

registered if the value of his intra-community acquisitions

has not exceeded the acquisitions threshold in the year in

which he makes such an application or in the preceding

calendar year.

(6) A person registered under this article upon an

application in accordance with sub-article (2) may apply

for the cancellation of his registration at any time after

the expiration of two consecutive calendar years

following the year in which he was so registered if the

value of his intra-community acquisitions has not

exceeded the acquisitions threshold in the year in which

he makes such an application or in the preceding calendar

year

(7) The value of intra-community acquisitions for the

purpose of this article shall be determined in accordance with

Part Two of the Sixth Schedule

(8) The Commissioner shall cancel the registration of

a person under this article

(a) if that person is registered under article 10, in

which case the cancellation shall take effect from the

effective date of the said registration;

Provided that if that person ceases to be registered

under article 10 on a date when he would not have been

entitled to apply for the cancellation of his registration

under this article had he remained registered under this

article, the Commissioner shall, on that date, register that

person again under this article;

or

(b) if that person is entitled to have his registration

under this article cancelled and applies for such a

cancellation in accordance with sub-article (5) or (6), in

which case the cancellation shall take effect on 1 January

of the year in which the application is made..

13. (1) An application for registration or for the

cancellation of a registration under this Part shall be made on

such form as the Minister may by regulations prescribe and

registrations.

shall contain the particulars specified in that form.

(2) The Commissioner shall allocate a registration

number to every person registered under article 10, 11 or 12

and shall deliver a registration certificate to every such person

containing the registration number, the article under which

the registration was made, the effective date of the registration

and such other particulars as the Commissioner may deem

appropriate. The Commissioner may change the registration

number of any person as he may consider necessary and shall

notify that person of any such change.

(3) A registration number allocated under article

10 or 12 shall have the prefix “MT” in accordance with ISO

International Standard 3166 - alpha 2. A registration number

allocated under article 11 shall not have such a prefix and

shall not be treated for any purposes of this Act as a value

added tax identification number.

(4) When the registration of a person under article

10, 11 or 12 is cancelled the Commissioner shall serve a notice

on that person indicating the effective date of the cancellation.

(5) The cancellation of the registration of a person

shall not relieve that person from any liability incurred under

this Act in virtue of anything done before the date of the

cancellation or from the obligation to make an application

for a fresh registration in any of the circumstances under which

he is required to apply for registration in terms of any provision

of this Part.

(6) The Minister may by regulations make

provision for the registration of a number of persons as one

person or for a person to be registered separately in respect of

different branches or departments of his economic activity in

such circumstances, in respect of such supplies and subject

to such conditions as may be specified in the said regulations.

(7) The Minister may by regulations exempt any

person or class of persons from any of the provisions of this

Part and may by such regulations make such an exemption

subject to such conditions and limitations as may be

prescribed.

14. Without prejudice to the other provisions of this

classification

Part the Commissioner may classify persons registered under

of registered

this Part by reference to the description or sector of their

activities and such other matters as he may deem necessary

or appropriate and any classification so made shall unless the

contrary is proved be deemed to be a correct classification

for the purpose of determining the applicability or otherwise

of any provision of this Act to which the classification may

be relevant.

15. (1) Any person who is not registered under

article 10 or 12 and who intends to make an intra-community

acquisition of a new means of transport shall give notice

thereof to the Commissioner by not later than the date of that

acquisition.

(2) Any person who is not registered under article

10 and who intends to make an intra-community supply of a

new means of transport shall give notice thereof to the

Commissioner by not later than the date of that supply.

(3) Any taxable person or non-taxable legal

person who is not registered under article 10 or 12 and who

intends to make an intra-community acquisition of excise

goods shall give notice thereof to the Commissioner by not

later than the date of that acquisition.

(4) When a taxable person who is not registered

under article 10 or a non-taxable legal person becomes liable

for the tax on a supply made to him in terms of article 20(2)

he shall give notice to the Commissioner within thirty days

from the date on which he receives an invoice or similar

document for that supply.

(5) A notice to the Commissioner under this article

shall be given with respect to each transaction to which this

article applies on such form as the Minister may by regulations

prescribe.

16. Every taxable person or non-taxable legal

person who is not registered under this Part shall supply any

such information relating to the date of the commencement

or cessation of his activity, the nature of that activity and the

transactions made in the course or furtherance thereof as may

be prescribed.

17. (1) The Commissioner shall allocate a tax

period to every person registered under article 10.

(2) Except as otherwise provided in this

article a tax period means a period of three calendar months

commencing on the first day immediately following the end

of the preceding tax period.

(3) The Minister may by regulations

prescribe in respect of such class or classes of persons as may

be specified in the said regulations a tax period of more or

less than three months.

(4) The first tax period for a person shall

commence on the date that person is registered under article 10

and end on such date as may be determined by the Commissioner.

(5) When, during a tax period of a person,

his registration under article 10 is cancelled, that period shall

end on the last day of the month in which that cancellation is

made and shall be the last tax period of that person, saving

the allocation of a new tax period to that person should he be

subsequently registered again under article 10.

(6) The Commissioner may by means of a

notice served on a person registered under article 10 in any

particular case vary any tax period for that person in such

manner as may be specified in that notice.”.

“P ART IV

D ETERMINATION AND P AYMENT OF THE T AX

Taxable value.

18. The taxable value of supplies, intra-community

acquisitions and importations shall be established in the

manner laid down in the Seventh Schedule.

19. (1) The tax chargeable on every taxable supply,

other than a supply referred to in sub-article (2), shall be at

the rate of fifteen per cent of the taxable value of the supply.

(2) The tax chargeable on every taxable supply

specified in the Eighth Schedule shall be at such rate or rates, not

being higher than fifteen per cent or lower than five per cent of

the taxable value of the supply, as specified in that Schedule.

(3) The tax chargeable on every taxable intra-

community acquisition of goods shall be that applicable to

the supply of like goods in terms of the foregoing provisions

of this article.

(4) The tax chargeable on every taxable

importation, other than an importation referred to in sub-article

(5), shall be at the rate of fifteen per cent of the taxable value

of the importation.

(5) The tax chargeable on every taxable

importation as may be specified in the Eighth Schedule shall

be at such rate or rates, not being higher than fifteen per cent

or lower than five per cent of the taxable value of the

importation, as may specified in that Schedule.

20. (1) Saving the other provisions of this article -

liable for the

(a) the payment of the tax on a taxable supply

shall be a liability of the person who makes the supply;

(b) the payment of the tax on a taxable acquisition

shall be a liability of the person who makes the

acquisition;

(c) the payment of the tax on a taxable importation

shall be a liability of the importer.

(2) The payment of the tax on a taxable supply

made by a person who is not established in Malta and who is

not registered under article 10 to a person established in Malta

shall be a liability of the person to whom the supply is made

if the supply is -

(a) a supply of goods made to a taxable person

registered under article 10 or 12 or to a non-taxable legal

person registered under article 12 who is identified as

such on a tax invoice for that supply, where

(i) the person who supplies the goods is

identified for value added tax purposes in another

Member State and has made an exempt intra-

community acquisition of those goods in Malta for

the purpose of that supply; and

(ii) the goods acquired under the said intra-

community acquisition were transported from a

Member State, other than the State where the

taxable person who made the supply is so identified,

to the person to whom the supply is made; and

(iii) the supplier designates the person to

whom the supply is made as the person liable to

pay the tax on that supply;

or

(b) a supply of services made to a taxable person

which in terms of the Third Schedule is treated as taking

place where the customer is established; or

(c) a supply of goods or of services, other than a

supply to which paragraph (a) or (b) refers, made to a

taxable person registered under article 10.

(3) When a person mentions the tax on an invoice

or a document serving as an invoice for a supply he shall,

unless he is the person liable for the tax in terms of the

foregoing provisions of this article, be jointly and severally

liable for the tax on that supply together with that person.

(4) A person who is a representative of another

person in terms of article 66 shall, within the limits set out in

that article, be jointly and severally liable for the tax together

with the person of whom he is a representative.

21. (1) Every person registered under article 10 shall

pay to the Commissioner by not later than the date on which

he is required to furnish a tax return for a tax period an amount

equivalent to the excess, if any, of the output tax for that period

over the deductions that he has a right to make in accordance

with article 23: Provided that that person may set off any

excess tax credit for a previous tax period, that has not been

refunded or become refundable in terms of article 24, against

any tax payable in accordance with this sub-article.

(2) Every person liable for the payment of the tax

in accordance with sub-articles (1) or (3) of article 20, other

than tax payable in accordance with sub-article (1) of this

article, shall pay that tax to the Commissioner by not later

than the fifteenth day of the month following that during which

it becomes chargeable.

(3) Every person liable for the payment of the tax

in accordance with article 20(2), other than tax payable in

accordance with sub-article (1) of this article, shall pay that

tax to the Commissioner by not later than the fifteenth day of

the month following that during which he is required to deliver

the notice specified in article 15(4).

(4) Interest shall be due on any tax which is not

paid by the date on which it becomes payable at the rate of

one per cent for each month or part thereof during which that

tax remains unpaid or at such other rate as may be prescribed.

(5) The payment of the tax shall be accompanied

by the delivery to the Commissioner of the respective form as

the Minsiter may by regulations prescribe: Provided that tax on

importations shall be payable to the Comptroller of Customs on

behalf of the Commissioner and shall be made at such place and

be accompanied by such forms as the Comptroller may direct.

22. (1) The output tax of a person registered under

input tax and

article 10 is the tax on supplies and on intra-community

acquisitions that becomes chargeable during that period and

for which that person is liable in terms of sub-articles (1) and

(2) of article 20;

(2) The input tax of a taxable person is the tax

that becomes chargeable on

(a)

supplies made to him,

(b) intra-community acquisitions made by him, and

(c) importations made by him,

to the extent that the supplies so made and the goods

so acquired or imported have been or are intended to be

wholly used by him in the course or furtherance of his

economic activity.

(3) Subject to sub-article (5) -

(a) the input tax credit for a tax period of a person

registered under article 10 is an amount equivalent to so

much of the input tax of that person that becomes

chargeable during that period as is attributable to supplies

made or intended to be made by him, being supplies to

which sub-article (4) of this article applies;

(b) the input tax credit for the last tax period of a

person whose registration under article 10 has been

cancelled is an amount equivalent to so much of the input

tax of that person that becomes chargeable during that

period as is attributable to supplies made by him up to

the end of that period, being supplies to which sub-article

(4) of this article applies;

(4) This sub-article applies to

(a)

taxable supplies;

(b) exempt with credit supplies;

(c) supplies which take place outside Malta which

would, if made in Malta, be treated under the provisions

of this Act as taxable supplies or as exempt with credit

supplies;

(d) operations exempt from VAT, relating to

(i) supplies by persons licensed under the

Insurance Business Act or the Insurance Brokers

and other Intermediaries Act, of insurance and re-

insurance services, including related transactions,

in respect of which they are so licensed;

(ii) the granting and negotiation of credit and

the management of credit by the person granting it;

(iii) the negotiation of or any dealings in

credit guarantees or any other security for money

and the management of credit guarantees by the

person who is granting the credit;

(iv) transactions, including negotiation,

concerning deposit and current accounts, payments,

transfers, debts, cheques and other negotiable

instruments, but excluding debt collecting and

factoring;

(v) transactions, including negotiation,

concerning currency, bank notes and coins normally

used as legal tender;

(vi) transactions, including negotiation,

excluding management and safekeeping, in shares,

interest in companies or associations, debentures

and other securities, excluding documents

establishing title to goods,

when the customer is established outside the

Community or when those operations are directly

linked with goods to be exported to a country

outside the Community.

(5) The right to an input tax credit, the

amount of the credit and the manner in which input tax is

attributable to supplies are subject to the conditions,

limitations, revisions and adjustments set out in the Tenth

Schedule.

23. Every person registered under article 10 who

furnishes a tax return for a tax period shall have the right to

deduct from the output tax for that period

(a)

the input tax credit for that period;

(b) any other deductions to which he may be

entitled for that period in accordance with the Tenth

Schedule.

24. (1) Saving the other provisions of this Act, when

excess credit

the deductions allowable to a person registered under article

10 for a tax period exceed the output tax of that person for

under article

that period the excess shall be an excess credit of that person

10. for that period.

(2) The amount of excess credit of a person

registered under article 10 for a tax period shall, to the extent

that it is not set off against any amount due by that person to

the Commissioner in accordance with article 21(1), be a refund

payable to that person by not later than five months from the

expiration of the time allowed for the furnishing of the tax

return for that tax period or from the day on which the said

return has been furnished to the Commissioner, whichever is

the later.

(3) Interest shall be due to a person to whom a

refund is due in accordance with this article at the rate specified

in or prescribed in terms of article 21(4) from the date by

which the refund is payable in accordance with this article

until the date when it is paid or when a cheque or draft for the

payment thereof is given or posted to that person by the

Commissioner.

(4) For the purpose of any such verifications as

he may consider necessary to ascertain the amount refundable,

the Commissioner may, by notice in writing to the person to

whom a refund is due, extend the time limit referred to in

sub-article (2) by not more than twelve months: provided that

the running of interest on the said refund shall not be

meanwhile suspended.

25. (1) A person who is not registered or liable to be

registered under article 10 but who is treated as a taxable

under article

person by reason of the fact that he makes an exempt supply

10. of new means of transport may claim a refund of the tax

charged on the supply to him or the intra-community

acquisition or importation by him of that new means of

transport: provided that the refund shall not exceed the tax

that would be chargeable if the supply by him of the new

means of transport in question were a taxable supply.

(2) A taxable person who is not registered or liable

to be registered under article 10 and who is not established in

Malta but is established in another Member State may claim

a refund of his input tax.

(3) A taxable person who is not registered or liable

to be registered under article 10 and who is not established in

the Community may claim a refund of his input tax if, in

terms of the laws of the country in which he is established, a

taxable person established in Malta would be entitled to a

comparable benefit with respect to value added tax or similar

taxes levied in that country.

(4) When goods transported from a third territory

are imported into Malta by a non-taxable legal person, and

when the place of arrival of the goods transported is a Member

State other than Malta, the importer may claim a refund of

the tax on the importation of those goods if he establishes

that his acquisition of those goods was subject to value added

tax in that other Member State.

26. A claim for a refund referred to in article 25 shall

refund under

be made on such form as the Minister may by regulations

prescribe and shall be made within such time, be accompanied

by such documents and information and be subject to such

limitations and conditions as may be prescribed.”.

11. Article 27 of the principal Act shall be amended as

follows:-

(a) in sub-article (1) thereof, for the words “Every registered

person who is not an exempt person” there shall be substituted the

words “Every person registered under article 10”;

(b) for sub-article (2) thereof there shall be substituted the

following:-

“(2) Every person whose registration under article 10

is cancelled shall furnish the Commissioner with a tax return

relating to the last tax period within thirty days from the date

on which he is served with a notice referred to in sub-article

(4) of article 13 or within such longer period as may be

specified in the said notice: provided that this sub-article does

not apply when the registration under article 10 is cancelled

in the circumstances mentioned in sub-article (3) of article

11.”.

(c)

in sub-article (3) thereof –

(i) immediately after the words “A tax return” there

shall be added the words “furnished by a person registered

under article 10”; and

(ii) for the words “on the form as prescribed in

the Tenth Schedule to this Act” there shall be substituted the

words “such form as the Minister may by regulations

prescribe”.

12. For Article 28 of the principal Act there shall be

Substitution of

substituted the following:-

article 28 of the

principal Act.

28. (1) Subject to sub-article (2), a person

registered under article 10 who has made an incorrect

declaration in a tax return furnished to the Commissioner for

a tax period may correct the declaration by the delivery of

such form as the Minister may by regulations prescribe. The

provisions of article 27(4) with respect to tax returns shall

apply mutatis mutandis to the delivery of the said form.

(2) An incorrect declaration in a tax return

may be corrected by means of an adjustment in a subsequent

tax return without the need for the delivery of a form as

required by sub-article (1) to the extent allowed by and in the

manner provided in the Eleventh Schedule, and when a

correction has been so made the tax return shall not be deemed,

with respect to the matters so corrected, to have contained

any understatement or overstatement for the purpose of article

37(2)”.

13. Article 29 of the principal Act shall be amended as

Amendment of

article 29 of the

follows:-

principal Act .

(a) immediately after the words “When a person” there shall

be added the words “registered under article 10”; and

(b) for the words “article 28 of this act.” there shall be

substituted the following:-

“article 28: Provided that any such adjustment shall not give

rise to any reduction in the tax liability or a tax credit or refund

with respect to that tax period if it is made after the expiration of

six years from the end of the year in which that tax period ends.”.

14. For article 30 of the principal Act there shall be

Substitution of

article 30 of the

substituted the following:-

principal Act.

30. (1) Every person registered under article 11 shall

furnish the Commissioner with periodical declarations relating

to his economic activity on such form and at such intervals

as the Minister may by regulations prescribe.

(2) A person registered under article 12 shall

furnish the Commissioner with declarations of his intra-

community acquisitions on such form and at such intervals

as the Minister may be regulations prescribe.

The provisions of article 27(4) with respect to tax returns

shall apply mutatis mutandis to the delivery of the said form.

(3) Every taxable person shall make a

recapitulative statement of exempt intra-community supplies

on such form and at such intervals as the Minister may by

regulations prescribe.

(4) Every taxable person and non-taxable legal

person shall make such statements and shall produce such

information and documents as may be reasonably required

by the Commissioner for any purpose of this Act or as may

be prescribed.”.

15. Sub-article (1) of article 31 of the principal Act shall be

amended as follows:-

(a) immediately after the words “a person liable to furnish

a tax return” there shall be added the words “under article 27”;

and

(b) for the words “and the input tax” there shall be

substituted the words “and the deductions”.

16. Article 32 of the principal Act shall be amended as follows:-

(a)

in sub-article (1) thereof

(i) immediately after the words “furnished by a

person” there shall be added the words “registered under

article 10”;

(ii) the words “of the output tax and the input tax of

that person for that period and of the administrative penalty

to which that person became liable” shall be deleted;

(iii) immediately after the words “said tax period” there

shall be added the following proviso

“Provided that where the provisional assessment refers

to the adjustment relating to input tax on capital goods

mentioned in the Tenth Schedule, it shall be served by not

later than six years from the end of the adjustment period

mentioned in the said schedule.”; and

(b) in sub-article (2) thereof, immediately after the words

“shall contain” there shall be added the word “all”; and

(c) in sub-article (3) thereof, for the words “and the input

tax” there shall be substituted the words “and the deductions”.

17. Article 33 of the principal Act shall be amended as follows:- Amendment of

article 33 of the

principal Act.

(a) in the marginal note thereto, for the word “exempt” there

shall be substituted the word “other”;

(b) the present provision shall be renumbered as sub-article

(1) thereof

(c) for the words “he was classified as an exempt person” in

sub-article (1) thereof as renumbered, there shall be substituted the

words “he was registered under article 11”;

(d) after sub-article (1) thereof, as renumbered there shall

be added the following sub-article

“(2) When a person who is not registered under article

10 and who is liable to pay tax under this Act does not pay

the tax within the time allowed in terms of this Act for the

said payment, the Commissioner may make an assessment of

the tax payable by that person.

(3) When a person who is not registered under article

10 or 11 becomes liable to an administrative penalty under

this Act the Commissioner may make an assessment of the

administrative penalty to which that person became liable and

serve that assessment on that person at any time within six

years from the date on which that administrative penalty was

payable.”.

18. For subarticle (2) of article 34 of the principal Act, there Amendment of

article 34 of the

shall be substituted the following

principal Act.

“(2) An assessment may be made by reference to such

information, estimations or criteria as the Commissioner may,

in his judgement, deem appropriate, and the Commissioner

may also attribute the taxable value of taxable supplies, the

output tax, the deductions allowable and the tax payable or

excess credit resulting in respect of a number of tax periods

to a particular tax period, provided that the person subject to

the said aggregated assessment shall not be made liable to

more tax, administrative penalty or interest than he would

have been liable to had the amounts been attributed to

particular tax periods.”.

19. For article 36 of the principal Act there shall be

substituted the following:-

36. Where an assessment is made on any person any

“Presumption

amount of tax, deductions or administrative penalty assessed

in that assessment shall, except if and to the extent that the

assessments.

assessment is cancelled or revised, be deemed for any of the

purposes of this Act to be and to have always been the tax,

the deductions and the administrative penalty properly due

and allowable with respect to the tax period or the transactions

to which that assessment refers.”.

20. Article 37 of the principal Act shall be amended as

follows:-

(a) in sub-article (1) thereof, immediately after the words

“furnished by a person” there shall be added the words “registered

under article 10”;

(b) in sub-article (2) thereof –

(i) for the words “makes an adjustment of” there

shall be substituted the word “corrects”; and

(ii) for the words “Article 28” there shall be

substituted “sub-article 28(1)”; and

(c)

in sub-article (3) thereof-

(i) for the words “by a registered person” there shall

be substituted the words “by a person registered under article

10”; and

(ii) for the words “that person does not make an

adjustment of” there shall be substituted the word “to the

extent that that person does not correct”.

21. Article 38 of the principal Act shall be amended as

follows:-

(a) in the marginal note thereto, after the words “of a tax

return” there shall be added the words “or other declarations and

statements”;

(b) the present provision shall be numbered as sub-article

(1) thereof;

(c) immediately after the words “Any person” in sub-article

(1) thereof as renumber there shall be added the words “registered

under article 10”; and

(d) after sub-article (1) thereof, as renumbered, there shall

be added the following:-

“(2) Any person who, being required to furnish a

declaration or statement in terms of article 30, does not

furnish that declaration or statement within the time laid

down in the relevant provisions of this Act shall be liable to

an administrative penalty of ten liri for every month or part

thereof that elapses from the date by which the declaration

or statement should have been furnished in accordance with

this Act and the date when it is furnished to the

Commissioner.”.

22. Article 39 of the principal Act shall be amended as

Amendment of

article 39 of the

follows:-

principal Act.

(a) in the marginal note thereto, for the words “in application

for registration” there shall be substituted the words “in applying

for registration or giving a notice”;

(i) for the words “under this Act” there shall be

substituted the words “under article 10”; and

(ii) for the words “in terms of the said provisions

and the earlier of the date on which the registration is

furnished” there shall be substituted the words “and the

earlier of the date on which the application for registration

is furnished”

(b) after sub-article (1) thereof, as numbered there shall be

added the following

“(2) Any person who, being required to apply for

registration under article 12, does not make such an

application within the time laid down in the relevant provisions

of this Act shall be liable to an administrative penalty of the

higher of -

(a) one per cent of the tax chargeable on the intra-community

acquisitions in respect of which he is required to make such

application; and

(b) ten liri

for every month or part thereof that elapses from the date

on which the application should have been made and the earlier

of the date on which the application is furnished to the

Commissioner and the date when that person is registered by the

Commissioner.

(3) Any person who, being required to give a notice

under article 15, does not give that notice within the time

laid down in the relevant provisions of this Act shall be liable

to an administrative penalty of ten liri for every month or

part thereof that elapses from the date on which the notice

should have been given and the date when that notice is given

to the Commissioner.”.

23. Article 40 of the principal Act shall be amended as follows:-

(a) in the marginal note thereto, for the words “exempt

person” there shall be substituted the words “person registered

under article 11”;

(b) for the words “An exempt person who does not remain

eligible to be classified as an exempt person” there shall be

substituted the words “Any person registered under article 11 who

does not remain eligible to be so registered”; and

(c) for the word “classification”, wherever it occurs,

there shall be substituted the words “registration under article

11”.

24. Article 44 of the principal Act shall be amended as follows:-

(a) for paragraph (b) thereof there shall be substituted the

following

“(b) any tax chargeable on a supply or an acquisition other

than tax assessed in an assessment and any deductions that may be

claimed against such tax;”;

(b) in paragraph (c) thereof, immediately after the words

“taxable supply” there shall be added the words “or a taxable

acquisition”;

(c) in paragraph (e) thereof, immediately after the words

“of a supply” there shall be added the words “or of an acquisition”;

(d) in paragraph (f) thereof, for the words “a registered

person” there shall be substituted the words “a person registered

under article 10”; and

(e) for paragraph (k) thereof there shall be substituted the

following

“(k) the imposition of any administrative penalty in

cases where such a penalty has been imposed in virtue of

article 37,”.

25. For article 48 of the principal Act there shall be Substitution of

article 48 of the

substituted the following:-

principal Act.

48. (1) Every registered taxable person established

in Malta shall keep full and proper records of all transactions

carried out in the course or furtherance of his economic

activity.

(2) Every person who is liable to tax on any

transaction or who identifies himself as a person registered

under this Act for the purpose of any transaction shall keep

full and proper records of any such transaction.

(3) Every taxable person and every non-taxable

legal person shall keep full and proper records of all intra-

community acquisitions made by him.

(4) The records referred to in sub-articles (1), (2)

and (3) shall be kept and stored in such manner, contain such

details and be supported by such information, documents and

accounts as set out in the Eleventh Schedule and such records,

information, documents and accounts shall be retained for a

period of at least six years from the end of the year to which

they relate, or such other period or periods as the Minister

may, in special cases, by regulations prescribe.

(5) The Commissioner may at any time within

the period specified in sub-article (4) of this article request

any person to produce the records, documents and accounts

required to be kept by him in virtue of this article.”.

26. Article 49 of the principal Act shall be amended as follows:- Amendment of

article 49 of the

principal Act.

(a) for the marginal note thereto there shall be substituted

the following “Inclusion of tax in the price for supplies”;

(b) the present provision shall be renumbered as sub-article

(1) thereof; and

(c) immediately after sub-article (1), as numbered there shall

be added the following

“(2) Where the amount of tax chargeable under this

Act is not identified in a payment for a taxable supply or in a

serving as invoice issued by a taxable person to another taxable

person, for a taxable supply that payment or price shall be

deemed to be inclusive of tax.

(3) Where the amount of tax chargeable under this

Act is not identified in the price charged for a supply on an

invoice or a document serving as invoice issued by a taxable

person to another taxable person that price shall be deemed

to be exclusive of tax.”.

27. For articles 50 and 51of the principal Act there shall be

substituted the following:-

“Tax invoice.

50. (1) Every person registered under article 10 who

makes a supply, other than an exempt without credit supply,

to another person who identifies himself for the purpose of

that supply by means of a value added tax identification

number shall provide that other person a tax invoice within

thirty-one days from the earlier of

(a) the date when the goods are delivered or the

services are performed;

(b) the date on which a payment for that supply is

received.

(2) When there is an application, disposal,

transport or use of goods for which no consideration is charged

or paid but which is deemed in terms of the Second Schedule

to be a supply made by a person for consideration, that person

shall, if he is a person registered under article 10, issue a tax

invoice in which he indicates himself both as the person who

made the supply and as the person to whom the supply is

made.

(3) Every taxable person shall issue a tax invoice

within the time stated in sub-article (1) in respect of every

distance sale made by him.

(4) Where a person provides a document to

himself which purports to be a tax invoice in respect of a

taxable supply made to him by a person registered under article

10, that document may, subject to the provisions of the Twelfth

Schedule, be treated as the tax invoice required to be issued

and delivered by the supplier in terms of this article.

(5) A tax invoice shall be issued in the form and

in the manner and shall contain the particulars set out in the

Twelfth Schedule.”.

51. Any person who makes any supply, other than an

“Documents

exempt without credit supply or other than a supply in respect

of which a tax invoice is required to be issued in terms of

article 50, shall provide to the person to whom the supply is

made an invoice, receipt or other document which shall be

issued in the form and in the manner and shall contain the

particulars set out in the Thirteenth Schedule.”.

28. In paragraph (c) of article 53 of the principal Act, for the Amendment of

words “whether any taxable or exempt with credit supplies have been article

principal Act.

made by or to that person or the value of any such supplies” there shall

be substituted the words “whether any taxable or exempt with credit

supplies have been made by or to that person or whether any intra-

community acquisitions or importations have been made by that person

or the value of any such supplies, acquisitions or importations”.

29. After sub-article (4) of article 56 of the principal Act Amendment of

article 56 of the

there shall be added the following:-

principal Act.

“(5) Nothing contained in this article shall, after the

accession date, prevent the disclosure by the Commissioner,

of any information that is required to be disclosed in terms of

Council Regulation (EEC) number 218/92 of 27 January 1992

on administrative cooperation in the field of indirect taxation

(VAT) or of any such other Council Regulation as may be

prescribed.

(6) For the purposes of this article, any information

disclosed to the Commissioner by the fiscal authorities of

another Member State in terms of any Council Regulation

referred to in sub-article (5) shall be treated as information

relating to and obtained for the purposes of this Act.”.

For article 57 of the principal Act there shall be Substitution

30. article 57 of the

substituted the following:-

principal Act.

“Special cases.

57. (1)

The provisions of the Fourteenth

Schedule shall apply with respect to the following operations,

as defined in the said Schedule:-

(a)

operations of tour operators and travel

agents and of other persons acting as principals or

intermediaries and carrying out operations commonly

carried out by tour operators and travel agents;

(b) operations relating to second hand goods, works

of art, collectors’ items, and antiques;

(c) operations carried out by retailers;

(d) professional services;

(e) operations relating to civil, mechanical and

electrical engineering contracts;

(f) operations relating to investment gold;

(g) the supply of electronic services by persons

established outside the Community;

(h) such other operations as may be designated by

an order as may be made, amended, substituted or

replaced by the Minister and published in the Gazette.

(2) With respect to operations to which the

Fourteenth Schedule applies and the obligations of persons

involved in such operations that Schedule shall have effect

notwithstanding anything to the contrary contained in the other

provisions of this Act: provided that the other provisions of this

Act shall apply to the said operations and obligations insofar as

they are not inconsistent with anything contained in the said

Schedule.”.

31. Article 63 of the principal Act shall be amended as follows

(a) in sub-article (1) thereof the word “registered” shall be

deleted; and

(b) immediately after sub-article (2) hereof, there shall be

added the following

“(3) The co-contracting party of the person liable to

pay the tax shall be held jointly and severally liable for the

payment of the tax.

(4) The provisions of sub-article (3) shall not apply

to an operation referred to in article 20(1) when and to the

extent that the co-contracting party proves that he has paid

the price and the related tax due to the supplier.”.

32. In article 64 of the principal Act, for the words “a registered Amendment of

article 64 of the

person” there shall be substituted the words “a person registered under principal Act.

article 10”.

33. For article 65 of the principal Act there shall be substituted Substitution of

article 65 of the

the following:-

principal Act.

65. (1) Where any assets belonging to an

economic activity of a person are sold by judicial auction

pursuant to any proceedings exercised by a creditor or by

creditors of that person, and where that sale is treated as a

supply of goods in terms of the relevant provisions of the

Second Schedule and is subject to tax under this Act, the

registrar of the court under the authority of which the sale is

made shall, after notifying the person or persons appearing to

be interested therein, remit to the Commissioner from the

proceeds lodged in court, with preference over any other

person not having a prior claim to that of the Commissioner

as provided for in article 62, the tax chargeable on that supply.

(2) Any interested person may oppose the

remittance referred to in sub-article (1) by means of writ of

summons filed against the Commissioner within six working

days from the date of the notification referred to in the said

paragraph.

(3) No bid animo compensandi shall be approved

for the purposes of article 331 of the Code of Organisation

and Civil Procedure unless the tax chargeable, if any, on that

supply has been lodged in court and remitted by the Registrar

in accordance with sub-article (1).”.

34. Sub-article (2) of article 66 of the principal Act shall be Amendment of

article 66 of the

amended as follows

principal Act.

(a) the present provision shall be renumbered as paragraph

(a) thereof;

(b) in paragraph (a) thereof, as numbered after the words

“not established in Malta” there shall be added the words “and is

not established in the Community,” and for the words “the said

person.” there shall be substituted the words “the said person;”.

(c) immeditely after paragraph (a) thereof, as numbered

there shall be added the following

“(b) when a person who is not established in Malta,

but is established in the Community, is, or is required to be

registered under this Act, he may, by means of a notice in

writing to the Commissioner, nominate as his representative,

any person resident in Malta who is acceptable to the

Commissioner;

(c) for the purpose of this sub-article, the Minister may

by regulations prescribe the conditions regulating such

appointment.”.

35. For subarticle (1) of article 68 of the principal Act there shall

be substituted the following

(i) tax paid shall not be refundable except in the

circumstances provided in Part IV or articles 69, 70 and 71.”.

36. Sub-article (4) of article 69 of the principal Act shall be

amended as follows:-

(a) for the words “sub-article 2 of article 22” there shall be

substituted the words “article 21(4)”; and

(b) in paragraph (a) thereto, for the words “article 26” there

shall be substituted the words “article 24”.

37. Article 70 of the principal Act shall be amended as follows:-

(a) for the marginal note thereto shall be substituted

“Diplomatic and consular arrangements”;

(b) sub-articles (1), (2) and (4) thereof shall be deleted; and

(c) sub-article (3) thereof shall be renumbered as the whole

provision.

38. For article 71 of the principal Act there shall be substituted

the following

71. The Minister may by regulations provide for the

repayment by the Government, subject to such limitations,

conditions and formalities as may be prescribed in the said

regulations, of

(a)

an amount not exceeding the tax

chargeable on supplies made to non-taxable physical

persons of goods exported by them outside Malta;

(b) tax paid on the supply of goods that are

exported by the persons acquiring them in the framework

of their humanitarian, charitable or teaching activities;

(c) tax paid on supplies to, or intra-community

acquisitions and importations by, persons or classes of

persons eligible under such schemes as may be specified

in the regulations.

39. Article 75 of the principal Act shall be amended as follows:- Amendment of

article 75 of the

principal Act.

(a) In paragraph (g) thereof, for the words “this Act;” there

shall be substituted the words “this Act.”; and

(b) Paragraph (h) thereof shall be deleted.

40. In paragraph (a) of article 76 of the principal Act immediately Amendment of

article 76 of the

after the words “article 10” there shall be added the words “or 12”.

principal Act.

41. Article 77 of the principal Act shall be amended as follows:- Amendment of

article 77 of the

principal Act.

(a) in paragraph (a) thereof, immediately after the words

“taxable supply” there shall be added the words “or any intra-

community acquisition”;

(b) paragraphs (f) to (m) thereof shall be renumbered (g) to

(n) respectively;

(c) immediately after paragraph (e) thereof, there shall be

added the following new paragraph

“(f) is an employee or agent of another

person, and whose functions in that capacity include that

of providing or producing a tax or other invoice or

document which that other person is required to provide

or to produce in terms of article 50, 51 or 52, fails to provide

or produce such tax or other invoice or document or

provides any such tax or other invoice or document which

is incorrect or misleading in any material respect;”

(d) in paragraph (h) thereof as renumbered, for the words

“classified for the purposes of this Act as an exempt person” there

shall be substituted the words “registered under article 11”;

(e)

in paragraph (i) as renumbered thereof

(i) for the words “classified as an exempt person

for the purposes of this Act” there shall be substituted the

words “registered under article 11”;

(ii) for the word “so classified” there shall be

substituted the word “so registered”; and

(iii) for the word “classification” there shall be

substituted the word “registration”;

(f)

in paragraph (j) as renumbered thereof

(i) for the words “classified as an exempt person

for the purposes of this Act” there shall be substituted the

words “registered under article 11”; and

(ii) for the word “classified for the purposes” there

shall be substituted the word “registered for the purposes”;

and

(g)

in paragraph (k) as renumbered thereof

(i) for the words “ classified as an exempt person

for the purposes of this Act” there shall be substituted the

words “registered under article 11”; and

(ii) for the word “so classified” there shall be

substituted the word “so registered”.

42. In subarticle (2) of article 82 of the principal Act for of the

words “Where any thing” there shall be substituted the words “In

addition and without prejudice to any liability of an employee or other

person, where any thing”.

43. In sub-article (3) of article 84 of the principal Act for the

words “seven days” there shall be substituted the words “fifteen days”.

44. Article 85 of the principal Act shall be amended as follows:-

(a)

in sub-article (1) thereof

(i) for the words “supply of goods made before the

effective date” there shall be substituted the words “supply

of goods made before the 1 January 1999”; and

(ii) for the words “under that Act before the effective

date” there shall be substituted the words “under that Act

before that date”;

(b) in sub-article (2) thereof, for the words “before the

effective date” there shall be substituted the words “before the 1

January 1999”; and

(c)

sub-article (3) thereof shall be deleted.

45. Articles 86, 87, 88 and 90 of the principal Act shall be deleted Deletion of articles

86, 87, 88 and 90

and article 89 there of shall be renumbered as article 86 thereof.

and renumbering of

article 89 of the

principal Act.

In article 86 as renumbered of the principal Act for the Amendment

46. article 86 of the

words “the effective date”, wherever they occur, there shall be substituted principal Act.

the words “1 January 1999”.

47. For the Schedules to the principal Act there shall be Substitution of the

Schedules to the

substituted the following schedules

principal Act.

“F IRST S CHEDULE

A CTIVITIES OF P UBLIC A UTHORITIES

The activities listed in the second column of the public authorities listed in the first

column of this Schedule shall be deemed to be activities performed in the course or

furtherance of an economic activity.

Second column

Activities

All activities

All activities

Sale of leaded petrol, unleaded petrol and diesel (gas) oil,

bottled gas and the supply of electricity and the supply of

steam;

The supply of water and gas;

Production and sale of numismatic coins and medals;

Telecommunications;

The transport of goods;

Port and airport services;

Passenger transport;

Supply of new goods manufactured for sale;

The transactions of agricultural intervention agencies in

respect of agricultural products carried out pursuant to

Regulations on the common organisation of the market in

these products;

The running of trade fairs and exhibitions;

Warehousing;

The activities of commercial publicity bodies ;

The activities of travel agencies;

The running of staff shops, co-operatives and industrial

canteens and similar institutions;

Transactions of a commercial nature of radio and television

bodies;

Private hire of patrol boat, helicopter and equipment;

Inspection of ships’ hulls by divers;

Security duties with banks and similar activities;

Provision of meteorological services;

Book binding;

Sale of bread;

Sale of impounded motor vehicles;

Second column

Activities

The provision of accommodation facilities to visiting youths,

student groups and individuals;

Sale of drugs and vaccines;

Sale and cleaning of grave sites;

Laboratory analysis;

Testing for standards and issuing of certificates for exported

goods;

Giving technical advice in connection with technical

problems to private industries;

Printing services to government departments and parastatal

entities;

Sale of other publications;

Quarantine services;

Sale of milk powder, eggs and dairy produce;

Sale of vegetables;

Sale of livestock;

Sale of decorative trees, fruit trees, vine rootings, fruit plants,

shrubs and flowers;

Sale of wheat, straw and manure;

Sale of fish and fishing equipment;

Bowser water services

Services of grafting, pruning and spraying;

Rent and provision of cold storage facilities and sale of ice;

Services of civil abattoir;

Provision of telephonic communications;

Acting as contractor for cleaning services;

Sale of compost;

Repairs to damage;

Carpentry works;

Hiring of plant and vehicles;

Supply of metal trades goods;

Repairs to plant and vehicles;

Sale of prints;

Sale of food prepared by students as part of their daily

training;

S ECOND S CHEDULE

(Article 6)

S UPPLIES , I NTRA -C OMMUNITY A CQUISITIONS AND I MPORTATIONS

Supplies: general rule

Except as otherwise provided in this Schedule -

(a) a supply of goods is the transfer of the right to dispose of

tangible property as owner;

(b)

a supply of services means a supply that is not a supply of goods.

Energy

The supply of electric current, gas, heat, refrigeration and other sources of

energy shall be treated as a supply of goods.

Rights over property

(1) The transfer of an asset which is immovable property by definition of

the law shall be treated as a supply of goods: provided that an emphyteutical grant for a

period not exceeding fifty years shall be treated as a supply of a service.

(2) Subject to the other provisions of paragraph (1) of this item an assignment

of any rights over property or of any intangible property whether or not it is the subject of

a document establishing title is a supply of services.

Delivery on deferred terms

The delivery of the possession of goods pursuant to an agreement for the sale

of those goods on deferred terms shall be treated as a supply of those goods.

Hire purchase

The delivery of the possession of goods pursuant to an agreement for the hire

of those goods for a certain period where the agreement expressly contemplates that

the ownership of those goods will be transferred at a time not later than the date on

which an agreed price has been paid in full shall be treated as a supply of those goods.

Transfer of goods under a contract for commission

The transfer of goods pursuant to a contract under which commission is payable

on purchase or sale is a supply of those goods.

Contract of works

The delivery of goods pursuant to a contract of works, including a

construction contract, whether or not the materials have been provided in full or in part by

the customer, shall be treated as a supply of services, except in special circumstances as the

Minister may, otherwise, by regulations prescribe.

Obligation to refrain from an act or to tolerate an act

An obligation to refrain from an act or to tolerate an act or situation is a supply

of services.

Incidental supplies

(1) The provision by a person of goods for the purpose and in the course of

maintenance or repair services supplied by that person shall be treated as part of the supply

of those services.

(2) Save as otherwise provided in the Act or any regulations made under the

Act, where a supply includes the provision of both goods and services and the consideration

for that supply does not distinguish between the consideration for the goods and the

consideration for the services, the supply shall be treated as a supply of goods or as a supply

of services according to the principal nature of that supply.

Exchange

10 In a contract of exchange each of the parties shall be deemed to make a supply

of any goods and any services he transfers or provides pursuant to that contract.

Supplies by disclosed agents

11 When a supply is made through an intermediary who acts in the name and for

the account of another person that supply shall be treated as a supply made by that other

person.

Supplies by undisclosed agents

12 When goods or services are supplied through an agent who acts in his own

name they shall be deemed to be supplied to that agent and supplied by that agent.

Supply for consideration of goods forming part of an economic activity

13 The transfer or disposal by a taxable person of goods forming part of his

economic activity for consideration including

(a) the sale by judicial auction pursuant to any proceedings exercised by a

creditor or by creditors of that person

(b) the transfer of such goods by order made by or in the name of a public

authority or in pursuance of the law against payment of compensation

shall be treated as a supply of goods by that taxable person acting as such.

Application of goods forming part of an economic activity

14 (1) Subject to paragraph (3), the application by a person registered under

article 10 of goods forming part of his economic activity for his private use, or that of his

staff, or the disposal thereof free of charge or, more generally, their application for purposes

other than those of his economic activity, where the value added tax on the said goods or

the component parts thereof was wholly or partly deducted shall be treated as a supply of

goods for consideration by that taxable person acting as such.

(2) Paragraph (1) also applies with respect to the goods forming part of the

economic activity of a person at the time when his registration under article 10 is, for any

reason, cancelled

Provided that the Commissioner may exempt that person from accounting

for the supply when he has reason to believe that the taxable value is less than one

hundred liri.

(3)

This item does not apply to -

(a) a gift of goods made in the course or furtherance of that activity,

otherwise than as one forming part of a series of gifts made to the same person,

where the cost to the donor is not more than twenty

liri;

(b) a gift of an industrial sample in a form not ordinarily available for

sale to the public.

Private use of goods forming part of an economic activity

15 The use of goods forming part of an economic activity of a taxable person

registered under article 10 by that person himself or by any other person for any purpose

other than for the purpose of that economic activity, shall be treated as a supply of services

for consideration made by that taxable person acting as such.

Transfer of a going concern

16 Notwithstanding the other provisions of this Schedule, the transfer by a person

of assets of his economic activity shall be treated as neither a supply of goods nor a supply

of services if

(a) the assets are transferred to a person registered under article 10 to

whom he transfers his economic activity, or part of that economic activity which is

capable of separate operation, as a going concern; and

(b) the said assets are to be used by the transferee in carrying on the

same kind of activity, whether or not as part of an existing economic activity, as

that carried on by the transferor; and

(c) the said transfer is recorded in the records of the transferor

indicating the registration number of the transferee.

Transfer of goods to another Member State

17 (1) The transfer by a taxable person of goods forming part of his economic

activity to another Member State shall be treated as an intra-community supply of those

goods for consideration.

(2) Goods shall be deemed to be transferred by a taxable person to another

Member state if they are transported by or on his behalf from Malta to another Member

State (“the second State”) for the purposes of his economic activity other than for the

purposes of any one of the following transactions

(a) the installation or assembly of those goods, with or without a

trial run, by or on behalf of the taxable person within the second State;

(b)

the supply of those goods under a transaction that

constitutes a distance sale that takes place in the second State;

(c) the supply of those goods by or on behalf of the taxable person

on board ships, aircraft or trains during the transport of passengers where the

point of departure of that transport is in the second State;

(d) the supply of those goods by the taxable person in the second

State under a transaction which would be treated as an exempt with credit supply

in terms of the provisions of items 1 to 9 of Part One of the Fifth Schedule if

made in Malta;

(e) the supply of services to the taxable person involving work on

those goods physically carried out in the second State provided the said goods

are returned to that person in Malta on the completion of the said work;

(f) the temporary use of those goods in the second State for the

purpose of the supply of services by the taxable person if that person is

established in Malta;

(g) the temporary use of those goods in the second State for a period

not exceeding twenty-four months if the importation of those goods into that

State for temporary use would qualify for a full exemption from import duties.

(3) Where a transport of goods satisfies the conditions of any sub-

paragraph of paragraph (2) and, at a subsequent stage, those conditions are no longer

met, the transport shall, at that subsequent stage, be treated as a transfer to which

paragraph (1) applies.

(4)

The Minister may by regulations prescribe simplification

measures for the application of this item and of item 18, in accordance with Article 27

of Directive 77/388/EEC or in virtue of any other article in substitution therefor.

Intra-community acquisitions

(1)

An intra-community acquisition is

(a) the acquisition of the right to dispose as owner of goods which

are transported by or on behalf of the supplier or the person acquiring them

from a Member State to the person acquiring them in another Member State; or

(b) the use in a Member State by a taxable person for the purpose

of his economic activity of goods transported by him or on his behalf from

another Member State within the territory of which those goods were produced,

extracted, purchased, acquired or imported by him for the purpose of his

economic activity, where the transport of those goods would, if made from

Malta to another Member State, be treated as a transfer of goods to another

Member State in accordance with item 17;

(c) the acquisition by a non-taxable legal person of goods imported

by that person into the Community and transported to a Member State other

than the State of importation.

(2) Any transaction which is treated under this Act as a supply of goods

or a supply of goods for consideration shall also be treated as involving an acquisition

of the right to dispose as owner of those goods or an acquisition of those goods for

consideration.

Importation

19. Importation means

(a) the entry into Malta before the accession date of goods

transported from any other country;

(b) the entry into the Community on or after the accession date of

goods transported from a third territory excluding, however

(i) goods which fulfil the conditions laid down in Articles 9

and 10 of the Treaty establishing the European Economic Community;

and

(ii) goods covered by the Treaty establishing the European

Coal and Steel Community that are in free circulation.

T HIRD S CHEDULE

P LACE O F S UPPLIES , I NTRA -C OMMUNITY A CQUISITIONS A ND I MPORTATIONS

Supply of goods: general rule

Except as otherwise provided in this Schedule –

(a) a supply of goods that are not transported takes place where the goods

are at the time when they are placed at the disposal of the person acquiring those

goods;

(b) a supply of goods that are transported takes place where the goods are at

the time when the transport of those goods begins;

(c) when the transport of goods begins outside the Community and ends in

a Member State the supply of those goods by the importer and any subsequent

supply up to the acquisition of those goods takes place in the Member State where

they are imported.

Goods installed or assembled

A supply of goods that are installed or assembled, with or without a trial run,

by or on behalf of the supplier takes place where the goods are installed or assembled.

Goods supplied on board ships, aircraft or trains

A supply of goods on board ships, aircraft or trains during the part of a transport

of passengers effected in the Community takes place at the point of departure of the transport

of passengers and, for the purpose of this item -

(a) “part of the transport of passengers effected in the Community” means

the part of the transport effected, without a stop in a third territory, between the

point of departure and the point of arrival of the transport of passengers;

(b) “the point of departure of the transport of passengers” means the first

point of passenger embarkation foreseen within the Community, where relevant

after a leg outside the Community;

(c) “the point of arrival of the transport of passengers” means the last point

of disembarkation of passengers foreseen within the Community of passengers

who embarked in the Community, where relevant before a leg outside the

Community;

(d)

a return trip shall be treated as a separate trip.

Distance sales

(1) A distance sale means an intra-community supply of goods transported

by or on behalf of the supplier which satisfies all the following conditions

(a)

the goods are not

(i)

new means of transport; or

(ii) goods that are installed or assembled by or on behalf of

the supplier in the Member State where the transport ends; or

(iii) goods that are supplied under a transaction subject to a

margin scheme on second hand goods, works of art, collectors’ items and

antiques in the Member State where the transport begins;

(b) when the transport ends in Malta, the goods are acquired by a

person who is not registered under article 10 or article 12;

(c) when the goods are transported from Malta the purchaser is not

identified on the invoice for that sale by a value added tax identification number

assigned by the Member State where the transport ends.

(2) A distance sale takes place in the Member State where the transport of

the goods in question ends, provided that a distance sale of goods which are not excise

goods shall be treated as taking place in the Member State from where the goods are

transported if the following conditions are met

(a)

in the case goods transported to Malta -

(i) the total value of supplies of goods transported to Malta

by the same supplier during the year in which the distance sale takes

place, including the value of the distance sale in question, or during the

calendar year immediately preceding that year does not exceed the

Distance Sales threshold determined in accordance with Part Three of

the Sixth Schedule; and

(ii) the supplier has not made a valid election in the Member

State from where the goods are transported in terms of which the distance

sale is to be treated as taking place in Malta;

.

(b)

in the case of goods transported from Malta -

(i) the total value of supplies of goods transported to the

Member State where the transport ends by the supplier of the distance sale

in question during the year in which that sale takes place or during the

calendar year immediately preceding that year does not exceed the threshold

above which, in accordance with the value added tax legislation of that

State, distance sales are subject to tax in that State by reason of their value;

and

(ii) the supplier has not made a valid election in Malta in terms

of which the distance sale is to be treated as taking place in the Member

State where the transport ends.

(3) A valid election for the purpose of (2)(b)(ii) shall be made by means of

a notice in writing to the Commissioner on a form acceptable to the Commissioner specifying

the date from which it applies, not being earlier than thirty days from the date on which it is

furnished, and shall apply to all distance sales made during the calendar year in which the

election is made and for the two subsequent calendar years.

Supply of services: general rule

Except as otherwise provided in this Schedule a supply of services takes place

where the person who makes the supply is established.

Services relating to immovable property

A supply of services in connection with immovable property, including the

services of an architect, an estate agent or expert, a valuer or an appraiser, construction

works and on site supervision of construction works takes place where the immovable

property is situated.

Transport and ancillary services

(1) Transport services, other than intra-Community transport of goods, take

place where the transport takes place, having regard to the distances covered.

(2) A supply of services consisting of transport services provided in an intra-

Community transport of goods takes place in the Member State of departure: provided that

where the services are rendered to a customer who is identified for the purpose of that

supply by a value added tax identification number assigned by the competent authorities of

another Member State the supply shall be deemed to take place in that other Member State.

(3) A supply of services consisting in activities ancillary to transport, such

as loading, unloading and handling, takes place where the services are physically carried

out: provided that when they involve activities ancillary to intra-Community transport and

are rendered to a customer who is identified for the purpose of that supply by a value added

tax identification number assigned by the competent authorities of a Member State other

than the State where the services are physically carried out the supply shall be deemed to

take place in that other Member State.

.

(4) A supply of services rendered by intermediaries acting in the name and

for the account of other persons which form part of the supply of services in an intra-

Community transport of goods takes place in the Member State of departure of the transport

provided that where the services of the intermediary are rendered to a customer who is

identified for the purpose of that supply by a value added tax identification number assigned

by the competent authorities of another Member State the supply shall be deemed to take

place in that other Member State.

(5) A supply of services rendered by intermediaries acting in the name and

for the account of other persons which form part of the supply of services the purpose of

which is activities ancillary to the intra-Community transport of goods takes place where

the ancillary services are physically carried out: provided that where the services of the

intermediary are provided to a customer who is identified for the purpose of that supply by

a value added tax identification number assigned by the competent authorities of a Member

State other than that where the ancillary services are physically carried out the supply shall

be deemed to take place in the Member State which assigned that identification number.

(6)

For the purpose of this item -

(a)

intra-Community transport of goods means transport of goods

where

(i) the place of departure and the place of arrival of the goods

are situated in two different Member States; or

(ii) the place of departure and the place of arrival of the goods

are situated in the same Member State but the transport is directly linked to

a transport referred to in sub-paragraph (i);

(b) the place of departure of goods is the place where the transport of

the goods actually starts, disregarding any distance actually travelled to the place

where the goods are;

(c) the place of arrival of goods is the place where the transport of the

goods actually ends.

Cultural, etc activities

A supply of services consisting of cultural, artistic, sporting, scientific,

educational or entertainment activities, the activities of promoters and organisers of the

said activities, and activities ancillary thereto takes place where the activities are physically

carried out.

Valuation of and work on movable property

(1) Subject to paragraph (2) a supply of services consisting in the valuation

of tangible movable property or of work on tangible movable property takes place where

the services are physically carried out.

(2) When services referred to in paragraph (1) refer to goods transported

out of the Member State where the services are physically carried out after having been

processed and are provided to customers identified for the purpose of those services by a

value added tax identification number assigned by the competent authorities of another

Member State the supply shall be deemed to take place in the latter Member State.

Services supplied where the customer is established

10 A supply of services listed in this item to a customer who is established outside

the Community or to a customer who is a taxable person acting as such established in the

Community but not in the same Member State as the supplier takes place where the customer

is established

(a) the transfer or assignment of a copyright, patent, trademark, trade-name

or licence and similar rights;

(b)

advertising services;

(c) services of consultants, engineers, consultancy bureaux, advocates, legal

procurators, accountants, auditors, financial advisers and other similar services, as

well as data processing and the supply of information;

(d) obligations to refrain from pursuing or exercising in whole or in part any

economic activity, or a right referred to in this item;

(e) banking, financial, insurance and re-insurance transactions, excluding

the letting of a place for the safe deposit of any goods or documents;

(f)

the supply of staff;

(g) the letting of movable tangible property with the exception of all forms

of transport;

(h) the services of an intermediary who acts in the name and for the account

of another, when he procures for his principal any of the services referred to in this

item.

Telecommunication services

and electronically supplied services

11 (1) A supply consisting of telecommunication services or electronically

supplied services rendered to a person established outside the Community or to a taxable

person established in a Member State but not in the same Member State as the supplier

takes place where the customer is established.

(2) Notwithstanding paragraph (1) a supply of telecommunication services or

electronically supplied services rendered by a person established outside the Community

to a person who is not a taxable person and who is established in the Community shall be

deemed to take place in Malta if the effective use and enjoyment of those services takes

place in Malta.

(3) In this item, “telecommunication services” means services relating to the

transmission, emission or reception of signals, writing, images and sounds or information

of any nature by wire, radio, optical or other electromagnetic systems, including the related

transfer or assignment of the right to use capacity for such transmission, emission or reception,

as well as the provision of access to global information networks. “Telecommunication

services” shall also include radio and television broadcasting services.

(4) In this item “electronically supplied services” means services relating

to website supply, web-hosting, distance maintenance of programmes and equipment,

supply of software and updating thereof, supply of images, text and information, and

making databases available, supply of music, films and games, including games of

chance and gambling games, and of political, cultural, artistic, sporting, scientific and

entertainment broadcasts and events, and the supply of distance teaching.

Where the supplier of a service and his customer communicates via electronic

mail, this shall not in itself mean that the service performed is an electronic service

within the meaning of this item.

Intermediaries

12 A supply of services by intermediaries acting in the name and for the account

of other persons, when such services form part of transactions other than those referred

to in paragraph (4) or (5) of item 7, in item 10 or in item 11, takes place where those

transactions are carried out: provided that where the services are rendered to a customer

who is identified for the purpose of that supply by a value added tax identification number

assigned by the competent authorities of a Member State other than that where those

transactions are carried out the supply shall be deemed to take place in the Member State

which assigned that identification number.

Intra-community acquisitions: general rule

13 An intra-community acquisition takes place where the goods are when the

transport of the goods to the person acquiring them ends.

Place of intra-community acquisition under an identification number assigned under this

Act

14 (1) Without prejudice to item 13, when a taxable person makes an intra-

community acquisition on which he is identified as registered under article 10 the acquisition

shall be deemed to take place in Malta unless the person acquiring the goods establishes

that the acquisition has been treated as taking place in another Member State and subject to

value added tax in that State in terms of provisions in force under the law of that State

corresponding to item 13.

(2) For the purpose of paragraph (1) an intra-community acquisition of goods

shall be deemed to have been subject to value added tax in a Member State in terms of

provisions in force under the law of that State corresponding to item 13 if all the following

conditions are fulfilled

(a) it is made for the purpose of a subsequent supply of those goods

in that other Member State;

(b) the subsequent supply is made to a taxable person or a non-taxable

legal person identified for value added tax purposes in the Member State of

destination;

(c) the person to whom the subsequent supply is made is designated

by the supplier as the person liable for the payment of the tax on that supply;

(d) the taxable person registered under article 10 reports the subsequent

supply in the recapitulative statement required in terms of article 30(3).

Importations

15 An importation of goods takes place where the goods are at the time when the

chargeable event takes place.

F OURTH S CHEDULE

(Article 8)

D ATE WHEN A C HARGEABLE E VENT T AKES P LACE AND W HEN T AX B ECOMES C HARGEABLE

Date of the chargeable event in the case of supplies of goods

(1) In the case of a supply of goods the chargeable event takes place on the

date when the goods are delivered.

(2) For the purpose of paragraph (1), when the delivery of goods, other than

goods referred to in paragraph (3), gives rise to successive statements of account or payments

the goods shall be treated as delivered, up to the value covered by those statements, on the

last day of each period to which such statements of account or payments refer.

(3) Paragraph (2) does not apply to the delivery of goods pursuant to a

contract for the hire of goods for a certain period or for the sale of goods on deferred terms,

which provides that in the normal course of events ownership shall pass at the latest upon

payment of the final instalment.

Date of the chargeable event in the case of supplies of services

(1) In the case of a supply of services, the chargeable event takes place on

the date when the services are performed.

(2) For the purpose of paragraph (1), when the supply of services gives rise

to successive statements of account or payments they shall be treated as performed, up to

the value covered by those statements, on the last day of each period to which such statements

of account or payments refer.

Date when tax on supplies becomes chargeable

The tax on a supply which takes place in Malta, other than a supply to

which item 4 applies, becomes chargeable on the earlier of the following two dates

(a)

the date when the chargeable event takes place;

(b) the date when a payment is made for the supply to the extent

covered by that payment

Provided that

where a tax invoice is issued within thirty days from the

date determined under the foregoing provisions of this subsection the tax becomes

chargeable on the date of the invoice.

Date when tax on exempt intra-community supplies becomes chargeable

The tax on an exempt intra-community supply becomes chargeable on the

earlier of the following two dates -

(a) the fifteenth day of the month following the date when the chargeable

event takes place;

(b)

the date on which a tax invoice is issued for that supply.

Date of the chargeable event in the case of intra-community acquisitions

In the case of an intra-community acquisition of goods the chargeable event

takes place on the date which would be the date of the chargeable event had those goods

been supplied in the Member State where the acquisition is made.

Date when tax on intra-community acquisitions becomes chargeable

The tax on an intra-community acquisition becomes chargeable on the

earlier of the following two dates -

(a)

the fifteenth day of the month following the date of the acquisition;

(b) the date on which a tax invoice is issued to the person making the

acquisition for the supply of goods in question.

Date of the chargeable event and when tax becomes chargeable in the case of importations

(1) When goods are, on importation, placed under a customs duty suspension

regime the chargeable event takes place and the tax becomes chargeable on the date when

they cease to remain subject to that regime.

(2) When goods are, on importation, subject to customs duties, to

agricultural levies or to charges having equivalent effect established under a common

policy, the chargeable event takes place and tax becomes chargeable when the chargeable

event for those Community duties takes place and those duties become chargeable.

(3) In the case of an importation of goods that is not subject to the

Community duties referred to in paragraph (2), the chargeable event takes place and

tax becomes chargeable when, if the importation were subject to those duties, the

chargeable event for those Community duties would take place and those duties would

become chargeable.

(4)

“Customs duty suspension regime” means any of the following

arrangements and procedures to the extent that they provide, under the customs legislation

of a Member State, for the temporary exemption from duty chargeable on the entry of

goods into that State while the conditions required under those arrangements and procedures

are met

(a)

the temporary storage of goods;

(b)

the placing of goods in a free zone or free warehouse;

(c)

customs warehousing or inward processing;

(d) the admittance into territorial waters of goods on drilling and

production platforms;

(e)

the temporary entry of goods into that State;

(f)

external transit procedures;

(g)

internal transit procedures.

F IFTH S CHEDULE

(Article 9)

E XEMPTIONS

Part One

Exemptions with credit

This Part applies to the supplies listed herein subject to the definitions contained

in Part Five.

Exports and like transactions

1. (1) The supply of goods dispatched or transported to a destination outside

the Community by or on behalf of the seller.

(2) The supply of goods transported to a destination outside the

Community by or on behalf of a purchaser not established within Malta, with the

exception of goods transported by the purchaser himself for the equipping, fuelling

and provisioning of pleasure boats and private aircraft or any other means of transport

for private use.

(3) The supply of services other than those exempted by item 5, consisting

of work on movable goods acquired or imported for the purpose of undergoing such

work within Malta, and transported outside the Community by the performer of the

services or by the customer if not established within Malta, or on behalf of either of

them.

International goods traffic

2. (1) The supply of goods intended to be placed or while they are placed

under a customs duty suspension regime.

(2) The supply of services other than those exempted by item 6, consisting

in work on movable goods that are intended to be placed or while they are placed

under a customs duty suspension regime.

Intra-community supplies

3. (1) The intra-community supply of goods to a person who is identified

on the relative invoice as a person identified for value added tax purposes by a valid

and active value added tax identification number, excluding

(a)

a supply made by a person registered under article 11;

(b) a supply that is subject to the special scheme of the profit margin

in terms of Part Two of the Fourteenth Schedule.

(2)

The intra-community supply of new means of transport to a

person who is not identified for the purpose of that supply by a value added tax

identification number.

(3)

The intra-community supply of excise goods to a person who is

not identified for the purpose of that supply by a value added tax identification number

where the transport of the goods is carried out in accordance with Article 7 (4) and (5),

or Article 16 of Directive 92/12/EEC, excluding

(a)

a supply made by a person registered under article 11;

(b) a supply that is subject to the special scheme of the profit margin

in terms of Part Two of the Fourteenth Schedule.

(4) The intra-community supply of goods referred to in item 17(1) of

the Second Schedule which would benefit from the exemption referred to in paragraph

(1) of this item if it were made on behalf of another taxable person, excluding a supply

that is subject to the special scheme of the profit margin in terms of Part Two of the

Fourteenth Schedule.

International transport and ancillary services

4. (1) The international transport of persons; the transport of luggage and

motor vehicles accompanying passengers and the supply of services related to the

international transport of passengers.

(2) The transport of goods from a third territory and the supply of services

ancillary thereto, where the value of these transport and ancillary services are included

in the taxable value of the importation of those goods.

(3) The transport of goods which is directly connected with the export

of those goods outside the Community.

(4)

The transport of goods that are subject to a customs duty

suspension regime.

(5) The supply of services used for the purposes of transport referred to

in paragraph (3) and (4) and relating to the loading, unloading, transhipment, handling,

stowage, weighing, measuring, control, valuation, storage, supervision or delivery.

(6) The supply of services relating to customs formalities on importation

into or exportation outside the Community or on transit.

(7) The intra-community transport of goods effected to or from the islands

composing the autonomous regions of Azores or Madera as well as ancillary services

thereto.

Brokers or other intermediaries

5. The supply of services of brokers and other intermediaries who act in the

name and for the account of another person when these persons take part in operations

exempted by items 1, 2, 6, 7, 8, 9 and 10 of this Part of the Schedule.

Sea vessels

6. (1)

The supply of vessels>

(a) used for navigation on the high seas and carrying passengers

for reward or used for the purpose of commercial, industrial or fishing activities;

(b)

used for rescue or assistance at sea or for coastal fishing;

(c)

of war.

(2) The supply to constructors, owners or operators of the vessels referred

to in (1) of equipment incorporated or used therein.

(3) The supply of services consisting of the modification, maintenance,

chartering and hiring of the vessels referred to (1) or equipment referred to in (2).

(4) The supply to the owners or to the operators of vessels referred to in

(1) of goods for the fuelling or provisioning thereof: provided that -

(a)

with respect to vessels used for coastal fishing, this

exemption is not applicable for board provisioning, and

(b)

with respect to war vessels, this exemption is limited to

the fuelling and provisioning destined for vessels defined in subheading 89.01

of the Customs Tariff, leaving the country and bound for foreign ports or

anchorages.

(5) The supply of services other than those referred to in (3), carried out

for the direct needs of vessels referred to in (1), with the exception of war vessels, and

for the direct needs of their cargo such as towage, pilotage, mooring, rescue services,

valuation, use of the ports, services provided to the ship-owners by the maritime agents

acting as such, services necessary for the entrance, departure or stay of the vessels in

ports, and assistance provided to the passengers or the crew for the account of the ship-

owners.

Aircraft

7. (1) The supply of aircraft destined to be used by airline operators for

reward chiefly for international transport of passengers and/or goods.

(2) The supply to constructors, owners or operators of aircraft referred

to in (1) of equipment incorporated or used therein.

(3) The supply of services consisting of the modification, maintenance,

chartering and hiring of aircraft referred to in (1) or equipment referred to in (2).

(4) The supply to the owners or to the operators of aircraft referred to in

(1) of goods for the fuelling or provisioning thereof.

(5) The supply of services other than those referred to in (3) , carried out

for the direct needs of aircraft referred to in (1) and for the direct needs of their cargo

such as towage, pilotage, rescue services, valuation, use of the airports, services provided

to aircraft operators by their agents acting as such, services necessary for the landing,

take off or stay in airports, and assistance provided to the passengers or the crew for

the account of the airline operators.

Gold

8. (1)

The supply of gold to the Central Bank of Malta.

(2) The supply of investment gold, including investment gold represented

by certificates for allocated or unallocated gold or traded on gold accounts and including,

in particular, gold loans and swaps, involving a right of ownership or claim in respect

of investment gold, as well as transactions concerning investment gold involving futures

and forward contracts leading to a transfer of right of ownership or claim in respect of

investment gold.

(3) The supply of services of agents who act in the name and for the

account of another when they intervene in the supply of investment gold for their

(4) The exemptions in paragraphs (2) and (3) shall be subject to the option

for taxation in terms of Part Six of the Fourteenth Schedule.

9. The supply of food for human consumption, excluding food supplied in

the course of catering.

Pharmaceutical goods

10. The supply of pharmaceutical goods.

11. The supply of -

(a) transport by the scheduled bus service consisting of scheduled trips

on scheduled routes;

(b) scheduled inter-island sea transport of passengers by authorised

carriers and other scheduled sea transport of passengers recognised as such by

the Commissioner;

(c) school transport supplied by an educational establishment recognised

as such by the Commissioner or supplied to any such establishment for the

purpose of being provided by it as school transport and school transport

organised or supplied by a central office;

(d) transport supplied or organised by an employer or by a central office

to transport employees to and from their place of work and recognised as such

by the Commissioner.

In paragraphs (c) and (d) of this item “central office” has the meaning

assigned to it in Legal Notice No. 144 of 1991 or any other regulations replacing

that Legal Notice.

Part Two

Exemptions Without Credit

This Part applies to the supplies listed herein subject to the definitions contained

in Part Five. Items 2 and 3 are without prejudice to item 5 of Part One.

Immovable property

1. (1)

The letting of immovable property excluding –

(a) the letting of or the provision of accommodation in any premises

which for the purpose of the said letting or accommodation is required to be

licensed in virtue of the Malta Travel and Tourism Services Act, or any Act

which may be substituted therefor or in a holiday camp or camping site;

(b) the letting of premises and sites for parking vehicles where

such premises or sites have been designated by the Commissioner as parking

areas or which fall to be treated as such in terms of such regulations as may be

prescribed;

(c) the letting of permanently installed equipment and machinery

and the hire of safes;

(d) the letting of property by a limited liability company to a person

registered under article 10 for the purpose of the economic activity of that

other person.

(2)

The transfer of immovable property.

Insurance services

2. The supply by persons licensed under the Insurance Business Act or the

Insurance Brokers and Other Intermediaries Act, of insurance and reinsurance services,

including related transactions, in respect of which they are so licensed.

Credit, banking and other services

3. (1) The granting and the negotiation of credit and the management of

credit by the person granting it.

(2) The negotiation of or any dealings in credit guarantees or any other

security for money and the management of credit guarantees by the person who is

granting the credit.

(3) Transactions, including negotiation, concerning deposit and current

accounts, payments, transfers, debts, cheques and other negotiable instruments, but

excluding debt collection and factoring.

(4) Transactions, including negotiation, concerning currency, bank notes

and coins normally used as legal tender.

(5) Transactions, including negotiation, excluding management and

safekeeping, in shares, interest in companies or associations, debentures and other

securities, excluding

(a)

documents establishing title to goods;

(b)

certain interest in immovable property;

(c)

rights in rem giving the holder thereof a right of user

over immovable property;

(d)

shares or interests equivalent to shares giving the holder

thereof de jure or de facto rights of ownership or

possession over immovable property or part thereof.

(6) The supply of services consisting of the management or arrangement

of any scheme as specified in the First Schedule to the Investment Services Act, by a

person duly authorised by a licence issued under that Act.

Cultural and religious services

4. (1)

Religious services.

(2) The supply of such cultural services and goods closely linked thereto

as may be approved by the Minister.

Sports

5. The supply by non-profit making organisations of such services related to

sport or physical recreation and provided to persons taking part in sport or educational

education as may be approved by the Minister.

Services related to certain exempt services

6. (1)

The supply of staff by religious and philosophical institutions

recognised as such by the Commissioner for the purpose of providing services referred

to in paragraph (2) or (4) of item 11 or in paragraph (1) or (2) of item 12 of this Part

with a view to spiritual welfare.

(2) The supply of goods and services by a non-profit making organisation

in the course of an activity designed to raise funds to be used for the provision of goods

and services which are exempt in terms of paragraph (2) or (4) of item 11 or of paragraph

(1) or (2) of item 12 of this Part: provided the activity is recognised by the Commissioner

as being exclusively designed for the said purpose and provided that this exemption is

not likely to cause distortion of competition.

Services supplied by independent groups

7. Services supplied by independent groups of persons whose activities are

exempt from or not subject to value added tax, for the purpose of rendering to their

members the services directly necessary for the exercise of their activity, where these

groups merely claim from their members exact reimbursements of their share of the

joint expenses, provided that such exemption is not likely to produce distortion of

competition.

Services by non-profit making organisations to their members

8. The supply of services for the benefit of their members in return for a

subscription fixed in accordance with their rules by non-profit making organisations

with aims of a political, trade union, religious, patriotic, philosophical, philanthropic

or civic nature or whose main purpose is to represent and promote the common business

or professional interests of their members: provided that in any case where, in the

opinion of the Minister, this exemption is likely to cause distortion of competition, this

exemption shall be subject to such exceptions or limitations as the Minister may by

order in writing determine.

Lotteries

9. Government lotto and lotteries, the supply of agency services related thereto,

and such other supplies related to gambling as may be approved by the Minister.

Postal Services

10. The supply of public postal services, other than passenger transport

and telecommunication services, and of goods, including postage stamps, incidental

thereto.

Health and Welfare

11. (1) The supply of services by a person in the exercise of any profession

regulated by the Medical and Kindred Professions Ordinance.

(2) The provision of care or medical or surgical treatment in any

government hospital or institution or in any other hospital or institution approved by

the Minister for the purposes of this paragraph.

(3)

The supply of human organs, blood and milk.

(4) The supply of welfare services, including services supplied by homes

for the elderly, and services for the protection and care of children and young people,

supplied by any government institution or by any institution or organisation recognised

by the Commissioner as a non-profit making institution or approved by the Minister

for the purpose of this paragraph as any institution whose activities fall within the

social and welfare policy of the government.

(5) The supply of transport services for sick, injured or disabled persons

in vehicles specially designed for that purpose.

(6) The supply of goods where the said supply is connected with and

essential for the supply of services referred to in paragraphs (2) and (4) of this item by

the hospital, institution or home, as the case may be, supplying the said services.

Education

12. (1) The provision of education or educational research, including distance

learning, by a government school or institution, by the University of Malta, by a school

or institution registered under the Education Act, or by any educational establishment

recognised as such by the Commissioner.

(2) The provision of education or educational research, including distance

learning, of a kind provided by a school or university, or of religious instruction, by a

non-profit making institution recognised as such by the Commissioner.

(3) Tuition given privately by teachers acting in an

independent capacity in subjects which are normally taught in the course

of education provided by a school or university but excluding tuition in

recreational, physical or sporting activities or disciplines.

(4) The supply of goods where the said supply is

connected with and essential for the supply of services referred to in

paragraphs (1), (2) and (3) of this item by the school, institution,

university or teacher, as the case may be, supplying the said services.

Supplies of goods in respect of which the supplier had not qualified for

input tax credits

13. The supply of goods which were acquired by that person

or which were manufactured or produced from components acquired by

that person under a supply in respect of which that person did not qualify

for any input tax credit.

Broadcasting

14. The activities of public radio and television bodies other

than those of a commercial nature.

Part Three

Exempt intra-community acquisitions

This Part applies to the intra-community acquisitions listed herein subject to

the definitions contained in Part Five.

Intra-community acquisitions made for the purpose of a subsequent supply

1 The intra-community acquisition of goods by a taxable person not

established in Malta and who is identified for value added tax purposes in another

Member State if all the following conditions are fulfilled

(a)

the acquisition of the goods is made for the purpose of a

subsequent supply of those goods in Malta by that person;

(b)

the goods acquired have been directly transported from a

Member State other than that where that person is identified for value added

tax purposes to the person to whom the subsequent supply is made;

(c)

the person to whom the subsequent supply is made is a taxable

person or a non-taxable legal person registered under article 10 or 12;

(d)

the person to whom the subsequent supply is made is liable for

the payment of the tax on that supply.

Acquisitions of goods whose supply or importation is exempt

2. The intra-community acquisition of goods the supply of which if made

by a taxable person in Malta would in all circumstances be an exempt supply or the

importation of which if made into Malta would in all circumstances be an exempt

importation.

Acquisitions of goods where the tax would be refundable

3. The intra-community acquisition of goods by a person who is not registered

or required to be registered under article 10 where that person would in all circumstances

be entitled to a refund of the tax that would be due on that acquisition were it not

exempt.

Duty suspension regime

4. The intra-community acquisition of goods intended to be placed under

a customs duty suspension regime.

Food

5. The intra-Community acquisition of food.

Investment gold

6. The intra-community acquisition of investment gold, saving the option for

taxation in terms of Part Six of the Fourteenth Schedule.

Goods subject to the margin scheme

7. The intra-community acquisition of goods that are supplied under a

transaction subject to a margin scheme on second hand goods, works of art, collectors’

items and antiques in the Member State where the transport begins.

Part Four

Exempt importations

This Part applies to the importations listed herein subject to the definitions

contained in Part Five.

Importation of goods whose supply is exempt

1. The importation of goods the supply of which by a taxable person in Malta

would in all circumstances be an exempt supply.

Goods exempt from customs duty

2. (a) The importation of goods whose definitive importation into Malta

is exempt from customs duties other than as provided for in the Import Duties Act.

(b) goods that are intended to be placed under a customs duty

suspension regime.

Goods transported from a third territory

3. The importation of goods transported from a third territory and imported

into Malta where the supply of these goods by the importer is an exempt supply in

virtue of item 3(1) or 3(4) of Part One of this Schedule.

Catches of fish

4. The importation into ports by sea fishing undertakings of their catches,

unprocessed or after undergoing preservation for marketing but before being supplied.

Re-importation

5. The re-importation by the person who exported them outside the

Community

(a) of goods in the state in which they were exported outside the

Community;

(b)

of goods which have undergone outside the Community repair,

transformation or adaptation, or after having been made-up or reworked abroad

provided that this exemption is limited to the value of the goods at the time

they were exported outside the Community.

6. The importation of food.

Investment gold

7. The importation of investment gold, saving the option for taxation in terms

of Part Six of the Fourteenth Schedule.

Part Five

Definitions

For the purposes of this Schedule, the following terms shall have the

meaning assigned to them in this Part.

1. “Food” means the goods specified in the Customs Tariff contained in the

First Schedule to the Import Duties Act under

(a)

Chapter 1 but excluding items falling under subheadings

0101. 10.10.00; 0101.90.19.10; 0105.11.11.10; 0105.11.19.10;

0105. 11.91.10; 0105.11.99.10; 0105.12.00.10; 0105.19.20.10; 0105.19.90.10; 0105.92.00.10; 0105.93.00.10; 0105.99.10.10; 0105.99.20.10; 0105.99.30.10; 0105.99.50.10; 0106.11.00.00;

Malta Government Gazette — Act 2003 10 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406.
Art. 0106 — ACT No. X of 2003 AN ACT to amend the Value Added Tax Act, Cap. 406. Open official source

12.00.00;

0106.19.90.00; 0106.20.00.00; 0106.31.00.00;

0106.32.00.00;

0106.39.10.90; 0106.39.90.00; 0106.90.00.00.

(b)

Chapters 2 to 4 inclusive, but excluding items falling under

subheadings 0206.10.10.00; 0206.29.10.00; 0206.80.10.00 and 0206.90.10.00

in Chapter 2, and 0301.10.10.00 and 0301.10.90.00 in Chapter 3.

(c)

Items falling under subheadings 0504.00.00.00; 0506.90.00.10;

0508.00.00.10; 0510.00.00.10; 0511.10.00.00; 0511.91.10.00; 0511.91.90.10;

0511.99.90.00 in Chapter 5.

(d)

Items falling under subheadings 0601.20.10.00; 0602.10.10.00;

0602.20.10.00; 0602.20.90.00; 0602.90.10.00; 0602.90.20.00; 0602.90.30.00

in Chapter 6.

(e)

Chapters 7 to 12 inclusive, but excluding items falling under

subheadings 1207.30.90; 1207.99.91.00; 1209.30.00.00; 1209.99.10;

1209.99.91.00; 1209.99.99.00; 1211.90.30 in Chapter 12.

(f)Chapter 13 excluding items falling under subheadings 1301.10.00.00;

1302.11.00; 1302.14.00; 1302.19.05; 1302.19.30; 1302.19.91; 1302.19.98;

1302.20.10; 1302.20.90.

(g)

Chapters 15 to 20 inclusive, but excluding items falling under

subheadings 1501.00.11.00; 1502.00.10.00; 1503.00.11.00; 1503.00.19;

1503.00.30.00; 1505.00.10.00; 1505.00.90.00; 1507.10.10.00; 1507.90.10.00;

1508.10.10.00; 1508.90.10.00; 1511.10.10.00; 1511.90.91.00; 1512.11.10.00;

1512.19.10.00; 1512.21.10.00; 1512.29.10.00; 1513.11.10.00; 1513.19.30.00;

1513.21.11.00; 1513.21.19.00; 1513.29.30.00; 1514.11.10.00; 1514.19.10.00;

1514.91.10.00 ; 1514.99.10.00; 1515.11.00.00; 1515.19.10.00; 1515.21.10.00;

1515.29.10.00; 1515.30.10.00; 1515.30.90.00; 1515.40.00.00; 1515.50.11.00;

1515.50.91.00; 1515.90.15.00; 1515.90.15.20; 1515.90.15.90; 1515.90.21.00;

1515.90.31.00; 1515.90.40.00; 1515.90.60.00; 1516.20.10.00; 1517.90.93

1518.00.10.00; 1518.00.31.00; 1518.00.39.00; 1518.00.91.00; 1518.00.95.00;

1518.00.99.00; 1520.00.00; 1521.10.00.10; 1521.10.00.90; 1521.90.10.00;

1522.00.10; 1522.00.31.00; 1522.00.39.00; 1522.00.91.00; in Chapter 15; and

1702.90.10; 1704.10.11.00; 1704.10.19; 1704.10.91; 1704.10.99; 1704.90.10;

1704.90.55; 1704.90.61; 1704.90.65; 1704.90.71; 1704.90.75 and 1704.90.81

in Chapter 17 and 2006.00.10 and heading 2009 in Chapter 20.

(h)

Chapter 21 but excluding items falling under heading 2105.00

and subheadings 2106.90.20; 2106.90.98.42; 2106.90.98.46; and 2106.90.98.49.

(i)

Subheadings 2202.90.10.11; 2202.90.10.31; 2202.90.10.39;

2202.90.91.11; 2202.90.95.11; 2202.90.99.11; 2202.90.99.40; 2209.00.11.00;

2209.00.19.00; 2209.00.91.00; 2209.00.99.00 in Chapter 22.

(j)

Chapter 23 but excluding items falling under subheading 2307.00.

(k) Subheading 2501.00.91.00 in Chapter 25.

(l) Subheadings 3301.90.21.00; 3302.10.29.91; 3302.10.29.93;

3302.10.40.00; 3302.10.90.00 in Chapter 33.

Food supplied in the course of catering

2. (1) “Food supplied in the course of catering” means food which is suitable

for immediate consumption, whether such food is consumed in the place where it is

supplied or not, and consisting of-

(a) meals or snacks;

(b) milkshake, tea, coffee and chocolate supplied in liquid form;

(c) ice cream or products containing ice cream except in family packs.

(2)

For the purposes of paragraph (1) hereof –

(a)

“meals or snacks” means and includes

(i)

hot and cold dishes including antipasto and dessert;

(ii) sandwiches, toast, potato chips, sausage rolls, pizza,

pastizzi, qassatat and similar snacks;

(iii) biscuits, cakes, confectionery and similar items but

excluding those sealed in a package by the manufacturer and

supplied in that original sealed package and those items which

individually weigh 500 grams or more;

(b) “family pack” means ice creams

consisting of one component of not less than 350 grams in weight.

Pharmaceutical goods

3. “Pharmaceutical goods” means the goods specified in the Customs Tariff

contained in the First Schedule to the Import Duties Act under

(a) Chapter 30 excluding items falling under headings 3001; 3002; 3005 and

3006;

(b) Subheading 3301.90.30.00 in Chapter 33.

(c) Subheading 3507.10.00.00 in Chapter 35.

(d) Subheading 3824.90.64.00 in Chapter 38.

(e) Subheadings 4818.40.91.00 and 4818.40.99.00 in Chapter 48.

(f) Subheading 5601.10.90.90 in Chapter 56.

(g) Subheading 9004.90.10.10; heading 9020 excluding items falling under

subheading 9020.00.10; heading 9021 excluding items falling under subheadings

9021.21.10 and 9021.21.90; and 9022 in Chapter 90.

Immovable property

4. (1) Saving the provisions of paragraph (2) of this item “immovable

property” includes any asset that is immovable property by definition of the law.

(2)

“Letting of immovable property” includes –

(a) the provision of any accommodation under any title in

immovable property and any other form of supply of the use of immovable

property;

(b)

an emphyteutical grant for a period not exceeding 50 years.

Non-profit making organisations

5. A “non-profit making institution or organisation” means an institution or

organisation

(a)

whose objects are clearly defined in its statute;

(b)

whose objects expressly exclude profit making;

(c) whose statute provides that no part of its income or property is

available directly or indirectly to any member, proprietor or shareholder;

(d) which, in the opinion of the Commissioner, is managed and

administered in accordance with the provisions of its statute and for the purpose

of its stated objects;

(e)

which does not systematically aim to make a profit.

Investment gold

6. “Investment gold” has the meaning assigned to it in Part Six of the

Fourteenth Schedule.

S IXTH S CHEDULE

T HRESHOLDS

Part One

(Article 11)

Small Undertakings

Threshold at the time of application

(1)

Subject to paragraph (2), the economic activity of a person who

applies for registration under article 11 qualifies as a small undertaking at the time of

the application if his turnover for the relevant period is less than the Entry Threshold

(2)

When a taxable person applies for registration under article 11 at

the commencement of his economic activity or within thirty days therefrom his economic

activity qualifies as a small undertaking at the time of the application and continues to

qualify as a small undertaking up to the end of the calendar quarter following that

during which he commenced his economic activity if the Commissioner is satisfied

that the turnover of that person for the period of twelve months commencing on the

date of the commencement of that economic activity will not exceed the Entry Threshold.

Persons registered under article 10

Notwithstanding the provisions of item 1, the economic activity of a

person registered under article 10 does not qualify as a small undertaking at any time

during the first thirty-six full calendar months from the date of the said registration

Provided that a person who is treated as registered under article 10 in

virtue of subarticle (1) of article 48 of this Act, shall be treated for the purpose of this

item as having been registered under that article on the date on which he was first

registered under this Act.

Threshold of persons registered under article 11

The economic activity of a person registered under article 11 continues

to qualify as a small undertaking as long as the turnover of that person for the relevant

period does not exceed the Exit Threshold.

Turnover

(1)

Subject to the other provisions of this item, the turnover of a

person for the purposes of this Part is the total taxable value of all supplies made by

that person in the course or furtherance of his economic activity during the relevant

period, excluding

(a) exempt without credit supplies

(b) a transfer of a business as a going concern

(c) transactions which are treated under this Act as supplies

made by a person to himself;

(d) the sale or disposal of fixed assets.

(2)

Without prejudice to paragraph (1) of this item, where a person

registered under article 11 provides both goods and services, the applicable threshold

shall be determined in accordance with the principal nature of the supply, taking account

of the total value of all the supplies.

(3)

When it appears to the Commissioner that the turnover for the

relevant period has been negatively affected by specific extraordinary circumstances,

including the temporary suspension of the economic activity, the turnover will be the

amount obtained after such adjustment as the Commissioner might deem appropriate

in the circumstances.

(4)

In the case of a company established in Malta that forms part of

a group of companies the turnover shall be deemed to be the total of the amounts of the

turnover of all companies established in Malta that form part of that group. In this

paragraph “group of companies” means two or more companies which are controlled

by the same person, and for the purpose of this definition a person shall be deemed to

control a company if he owns, directly or indirectly, more than 50% of the shares or the

voting rights of that company or of another company which controls, within the said

meaning, that company.

(5)

For the purpose of computing the turnover for a period that

commenced before the 1 January 1999 the taxable value and the description of supplies

made before that date and all other terms relevant for that purpose shall be construed

according to their meaning under this Act as if those supplies were made after that

date.

Relevant period

(1)

For the purposes of this Part, and subject to paragraph (2), the

relevant period on any particular date is a period of twelve months ending on the last

day of the calendar quarter preceding that in which that particular date falls.

(2)

Where the first day of the twelve-month period referred to in

paragraph (1) determined on a particular date precedes the date of the commencement

of the economic activity, the relevant period on that particular date is a period

commencing on the first day of the calendar quarter following that during which the

economic activity was commenced and ending on the last day of the calendar quarter

preceding that in which that particular date falls.

Calendar quarter

For the purposes of this Part, “calendar quarter” is a period of three

calendar months ending on the 31 March, the 30 June, the 30 September and the 31

December, as the case may be.

Entry Threshold and Exit Threshold

For the purposes of this Part the Entry Threshold or the Exit Threshold

is the amount in the Second or Third Column respectively in the Table in this Part that

corresponds to the category in the First Column of that Table within which the economic

activity of that person has been classified by the Commissioner.

Provided that the Entry or the Exit Threshold for a relevant period of

less than twelve months determined in accordance with paragraph (2) of item 5 is a

proportion of the relative threshold calculated by dividing that threshold by four and

multiplying the result by the number of calendar quarters included in the relevant period

so determined.

Information to be given to the Commissioner

A person who applies for registration under article 11 shall give all

information that the Commissioner may reasonably request for the purpose of applying

the provisions of this Part.

TABLE

First Column

Second Column

Third Column

Category

Entry Threshold

Exit Threshold

Lm

Lm

A

15,000

12,000

Economic activities consisting

principally in the supply of

goods

B

10,000

8,000

Economic activities consisting

principally in the supply of

services with a relatively low

value added

C Other economic activities

6,000

5,000

Part Two

(Article 12)

Acquisitions Threshold

The acquisitions threshold

The Acquisitions Threshold is the equivalent in Maltese liri of Euro

10,000 using the latest conversion rate last published by the Central Bank before 1

January of the year in respect of which that threshold is relevant.

The value of intra-community acquisitions

For the purpose of determining whether the value of intra-community

acquisitions in any particular case exceeds the Acquisitions Threshold or not the

value of the intra-community acquisitions in question shall be taken to be the taxable

value that would be determined in accordance with the relevant provisions of the

Seventh Schedule if they were taxable intra-community acquisitions, provided that

no account shall be taken of the value of

(a) intra-community acquisitions of new means of transport and of

excise goods;

(b) value added tax paid or due in a Member State other than Malta on

the intra-community supply of the goods in question.

Part Three

(Item 2 of the Third Schedule)

Distance Sales Threshold

Distance Sales Threshold

The Distance Sales Threshold for any calendar year is the equivalent in

Maltese liri of Euro 35,000, using the middle rate of exchange last published by the

Central Bank of Malta before the 1 January of that year.

Value of distance sales

For the purpose of determining whether the value of distance sales in any

particular case exceeds the Distance Sales Threshold or not the value of the sales of

the goods in question shall be taken to be the taxable value that would be determined

in accordance with the relevant provisions of the Seventh Schedule if they were

taxable supplies, excluding the value of any excise goods.

S EVENTH S CHEDULE

(Article 18)

T AXABLE V ALUE

Taxable value of supplies

Except as otherwise provided in the other provisions of this Schedule, the

taxable value of a supply shall be the total value of the consideration paid or payable to

the supplier by the purchaser, the customer or any other person for the supply, including

any subsidy directly linked to the provision of that supply, but excluding the value

added tax chargeable under this Act on that supply.

The taxable value of a supply shall include, insofar as they are not included

in the value determined under item 1

(a) taxes, duties, levies, fees and other charges (excluding the value added

tax chargeable under this Act) payable by reason of the supply;

(b) incidental expenses, such as commissions, packing, transport and

insurance costs charged by the supplier to the purchaser or customer even if

they are covered by a separate agreement or a separate document.

The taxable value of a supply shall not include

(a)

(b) rebates and other price reductions allowed directly by the

supplier to the customer and accounted for at the time when the tax

becomes chargeable;

(c) penalties and interests charged for late payment after the time

of the supply;

(d) disbursements paid in the name and for the account of the person

to whom the supply is made, and resulting from documents held by the

supplier to have been so paid, which are entered in the records of the

supplier in a suspense account;

(e) any amount charged to the customer by way of a deposit on

returnable packing of goods where the deposit is lower than the cost of

the packing.

When, after a supply takes place

(a) the consideration for that supply is reduced by way of a price

discount or rebate allowed to the customer for bona fide commercial reasons;

(b) the consideration for that supply is not payable or is repayable

to the customer on account of the rescission of the contract for that supply

which is declared by means of a definitive judgment or arbitration award or is

agreed to by the parties in writing on grounds that would have been sufficient

in a court of law for that rescission;

(c)

the amount due as consideration for that supply becomes a bad

debt;

the taxable value of that supply shall be reduced accordingly: provided that no

adjustment shall be made to the tax chargeable on that supply by reason of such a

reduction except in the manner provided in the Tenth Schedule.

(1) When the consideration is paid or payable wholly or partly in kind or

where the value of the consideration for a supply cannot be readily determined, the

taxable value of that supply shall be, to the extent that the consideration is so paid or

cannot be so determined, its open market value.

(2) The open market value of goods or services means the price which

they would fetch if sold or provided in the open market on the date and in the state they

were in when the said goods are delivered or the said services are performed.

(1) The taxable value of a supply consisting of the application or disposal

of goods for which no consideration is charged or paid but which is deemed in terms of

the Second Schedule to be a supply of goods made for consideration, and the taxable

value of a transport of goods that is treated as a supply in terms of item 17 of the

Second Schedule (Transfer of goods to another Member State), is the purchase price of

those or similar goods or, in the absence of a purchase price, the cost price, determined

at the time of the supply.

(2) The taxable value of a self-supply of services is the full cost to the

person making the supply of providing those services.

The taxable value of a supply consisting in the transfer of goods by order

made by or in the name of a public authority or in pursuance of the law against payment of

compensation is the compensation for that transfer.

Where any amount relevant for the determination of the taxable value of a

supply is expressed in foreign currency the exchange rate applicable shall be the last

selling rate determined by the Central Bank before the date when the supply takes

place.

Taxable value of intra-community acquisitions

The taxable value of a taxable intra-community acquisition is the amount

which would represent the taxable value in terms of this Schedule of the supply pursuant

to which that acquisition is made if that supply were a taxable supply, and shall include

any excise duty paid or payable in a Member State by the person making that acquisition

on the goods acquired.

10 (1) When the taxable value of an intra-community acquisition includes

excise tax paid or payable in a Member State other than Malta and the person who

makes the acquisition qualifies for a refund of that excise tax, the value of that acquisition

shall be reduced proportionately.

(2) When an intra-community acquisition is treated as taking place in

Malta by reason of the fact that it was made by a person identified for the purpose of

that acquisition by a value added tax identification number issued by the Commissioner

and is subsequently also treated as taking place and subject to tax in another Member

State by reason of the fact that the transport of the goods ends in that State, the chargeable

value of that acquisition under this Act shall be reduced by the amount subject to tax

in that other Member State.

(3) When the value of a supply pursuant to which an intra-community

acquisition is made is reduced after that acquisition takes place for any of the reasons

mentioned in item 4 the taxable value of the acquisition shall be reduced accordingly.

(4) When the taxable value of an intra-community acquisition is reduced

in any of the circumstances mentioned in this item, the tax on that acquisition

corresponding to that reduction shall, if paid, be treated as tax paid but not due for the

purposes of article 69 of this Act.

Taxable value of importations

11 Subject to the other provisions of this Schedule, the taxable value of an

importation of goods shall be the value established in terms of the Import Duties Act

for the determination of the value on which duty ad valorem is chargeable under that

Act, and all the relevant provisions of that Act shall apply mutatis mutandis, and for

the purpose of this item the references in the said provisions to the Comptroller of

Customs shall be construed as references to the Comptroller of Customs acting on

behalf of the Commissioner.

12 The value established under item 11 shall be increased, insofar as they are

not included in the value determined in accordance with item 11, by

(a) any taxes, levies, duties and other charges due outside Malta,

any import duties chargeable on the said importation under the Local

Manufactures (Promotion) Act, any excise duty payable under the Excise Duty

Act by reason of the importation of those goods and, in the case of motor

vehicles, the tax chargeable under the Motor Vehicles Registration Tax Act;

(b) incidental expenses, such as commissions, packing, customs

agency costs and transport and insurance costs incurred up to the delivery of

the goods to the destination in Malta indicated on the document by means of

which the goods are imported or, in the absence of such an indication, the place

of the first transfer of the goods in Malta;

(c) costs for the transport of the goods to another destination within

the Community if that destination is known at the time of the importation.

The taxable value of an importation shall not include

(a) rebates and other price reductions allowed directly by the supplier to

the customer and accounted for at the time of the importation;

(b)

Eighth Schedule

(Article 19(2))

Rate of tax

The tax chargeable under this Act on the taxable value of the supplies described

in the first column of the Table in this Schedule shall be at the rate specified in the

second column of that Table.

TABLE

First Column

Description of Supplies

1. Accommodation

The letting of or the provision of accommodation in any

premises which for the purpose of the provision of such

accommodation is required to be licensed in virtue of the Malta

Travel and Tourism Services Act, or any other Act which may

be substituted therefor

Provided that where the price charged for the supply of

accommodation includes the supply of goods or services not

falling within the meaning of accommodation the taxable

value of the supply of accommodation shall be deemed to be

eighty percent of the said price and twenty percent of that

described in this Column.

2. The supply of electricity in accordance with Article 12 of

Directive 77/388/EEC or any other article in substitution

therefor.

3. Confectionery and similar items in accordance

The goods specified in the Customs Tariff contained in the

First Schedule to the Import Duties Act under

(a) subheadings 1207.30.90 and 1207.99.91.00 in Chapter

12;

(b) subheadings 1302.11.00; 1302.14.00; 1302.19.05;

1302.19.30; 1302.19.91; 1302.19.98; 1302.20.10 and

1302.20.90 in Chapter 13;

(c) Subheadings 1503.00.19; 1517.90.93; 1520.00.00

and 1522.00.10 in Chapter 15;

(d) Subheadings 1702.90.10; 1704.10.11.00;

1704.10.19; 1704.10.91; 1704.10.99; 1704.90.10;

1704.90.55; 1704.90.61; 1704.90.65; 1704.90.71;

1704.90.75 and 1704.90.81 in Chapter 17;

(e) Subheading 2006.00.10 and heading 2009 in Chapter

20;

(f) Subheadings 2105.00.10.19; 2105.00.91.19 and 2105.

00.99.19 in Chapter 21;

(g) Subheading 2501.00.10 in Chapter 25;

(h) Subheading 3302.10.21 in Chapter 33.

4. Medical accessories

The goods specified in the Customs Tariff contained in

the First Schedule to the Import Duties Act under

(a) Subheading 2905.45.00 in Chapter 29;

(b) Headings 3001, 3005 and 3006 in Chapter 30;

(c) Heading 3306 and subheading 3307.90.00.10 in

Chapter 33;

(d) Subheading 3407.00.00 in Chapter 34;

(e) Subheadings 3822.00.00; 3824.90.61.00 and

3824.90.62 in Chapter 38;

(f) Subheading 5601.10.10 in Chapter 56;

(g) Subheading 7015.10.00 in Chapter 70;

(h) Subheadings 9001.30.00; 9001.40.41.00;

9001.40.49; 9001.40.80; 9001.50.41; 9001.50.49;

9001.50.80; 9004.90.90; 9021.21.10 and 9021.21.90 in

Chapter 90;

5. Printed matter

The goods specified in the Customs Tariff contained in

the First Schedule to the Import Duties Act under

(a) Subheading 4820.20.00.00 in Chapter 48;

(b) Chapter 49 but excluding items falling under

subheadings 4905.10.00; 4906.00.00.00; 4907.00.10;

4907.00.90.00; 4908.10.00.00; 4908.90.00.00; heading

4909; and subheadings 4910.00.00.90; 4911.91.10 and

4911.99.00.10.

N INTH S CHEDULE

(Article 46)

A PPEALS TO THE V ALUE A DDED T AX A PPEALS B OARD

Composition of the Board

(1) The Value Added Tax Appeals Board (in this Schedule referred to as

“the Board”) shall be composed of a Chairman and two other members who shall be

appointed by the Minister for a period of three years.

(2) The Minister may appoint a panel of persons to serve as Chairmen

and a panel of persons to serve as other members of the Board, in which case the

members shall serve in accordance with such distribution of duties, including provision

for inability of members to serve and other circumstances, as the Minister may establish.

(3) A member of the Board may not be removed during the period for

which he has been appointed except for proved misbehaviour or inability to perform

his functions.

(4) The provisions of articles 733 to 739 inclusive of the Code of

Organisation and Civil Procedure shall apply to the Chairman and to the other members

of the Board with respect to appeals before and references to the Board in the same

manner as they apply to judges with respect to a cause brought before a court.

(5) A person shall be disqualified from being appointed or continuing to

be a member of the Board if he is a member of the House of Representatives.

(6) In the case of a vacancy in the Board which cannot be filled in

accordance with a distribution of duties established in terms of paragraph (2) of this

item the Attorney General shall appoint a person to fill that vacancy in the hearing and

determination of the case in which the vacancy occurs.

(7) The members of the Board shall receive such remuneration as the

President of Malta may determine.

(8) The members of the Board shall not be personally liable for any act

or default of the Board done or omitted to be done in good faith in the course of the

operations of the Board.

Secretary to the Board

(1) There shall be a secretary to the Board, who shall be a public officer

designated as secretary by the Minister.

(2)

The Minister may designate other public officers as deputy secretaries.

Competence of the Board

(1) The Board shall be competent to hear any appeal against an

assessment and to confirm, reduce or increase any taxable value or credit or tax assessed

by the Commissioner, or cancel the assessment or make such other declaration or order

(2) The Board shall be competent to determine any matter referred to it

in accordance with article 44 of this Act.

(3) The Board may, in any decision, make such order on the costs of the

case as it may deem appropriate.

Appeals against assessments

(1)

An appeal against an assessment shall not be valid unless

(a) a return for the tax period to which the assessment refers has

been delivered to the Commissioner before the appeal is entered; and

(b) all tax payable by the appellant which is not in dispute has

been paid; and

(c) an amount of five per cent of the tax which is in dispute in

terms of that appeal or fifty liri, whichever is the higher, has been paid; and

(d) it is made within thirty days from the date of the service of the

notice against which the appeal is made; and

(e) it is made on such form and in such manner as may be

prescribed; and

(f) a payment of such administrative fees as may be prescribed

has been made.

(2) The onus of proving that any taxable value assessed by the

Commissioner is excessive or that any credit assessed by the Commissioner is

insufficient shall lie on the appellant.

(3) The Board may refuse to consider any evidence as sufficient for the

purpose of paragraph (2) of this item if the appellant has failed to keep the records and

documents required to be kept by this Act or fails to produce such records or documents.

(4) The Board shall deliver its decision in writing and shall cause a copy

of the decision to be served on the appellant.

Payment of the tax

(1) When a valid appeal has been made against an assessment, the

payment of so much of the tax assessed which is in dispute as is not required to be paid

before the appeal is made in accordance with item 4(1)(c) may be kept in abeyance

until the appeal is finally determined: provided that the running of interest on the said

tax shall not be meanwhile suspended.

(2) The running of the period referred to in article 58(2) shall be

suspended in respect of any tax or administrative penalty for any time during which

the payment thereof may be kept in abeyance in terms of this item.

(3) Where the tax payable as a result of a decision of the Board on an

appeal against an assessment exceeds the tax shown to be payable in the said assessment,

the excess shall be payable by not later than the end of the month during which the said

decision is served on the appellant and interest at the rate specified in article 21(4) of

this Act shall be due on such excess from the said date for any period during which

such excess remains unpaid.

References to the Board

(1) A reference to the Board of any matter referred to in article 44 may

not be made unless it has first been raised in correspondence with the Commissioner

and shall be made by means of an application in writing which shall state clearly all the

facts relevant to that matter and the manner in which, in the opinion of the applicant,

that matter should be determined.

(2) A reference to the Board on a question referred to in article 44(k)

(the imposition of an administrative penalty) shall not be valid unless it is made by not

later than two years from the date on which a notice of the imposition of the

administrative penalty in question was given to the person on whom it was imposed.

(3) The Board shall, after hearing all parties having an interest in the

matter, and obtaining all relevant information, decide the matter and cause its decision

to be served on the parties.

Procedures of the Board

(1) The Board shall have the power to summon any person to give

evidence or to produce books or other documents and the Chairman shall have the

power to administer an oath to any person appearing before the Board.

(2) The Minister may by regulations prescribe the manner in which an

appeal or application is to be made to the Board, the place where the Board shall hold

its sittings, the manner in which the parties may be assisted, the administrative fees

payable on appeals, the records to be kept by the Board, the functions of the secretary

to the Board, and generally any matter relating to the procedures of the Board.

(Articles 22 and 23)

T ENTH S CHEDULE

D EDUCTIONS

Eligibility for credit for input tax

Except as the Commissioner may otherwise allow no credit for input tax

for a tax period shall be allowed to a person unless a claim is made in accordance with

any relevant provision of this Act.

Evidence of input tax

(1) No amount shall be treated as input tax of a person unless that person

proves that the tax was chargeable on supplies of goods and services or intra-community

acquisitions or importations of goods which have been or which will be used by him in

the course or furtherance of his economic activity.

(2) Except as the Commissioner may otherwise allow, no amount shall

be treated as input tax of a person unless

(a)

it is supported by -

(i) a tax invoice in respect of the tax relating to goods or

services supplied to him; or

(ii) a tax invoice in respect of the tax relating to goods

acquired by him under an intra-community acquisition; or

(iii) a document of importation indicating him as the importer

in respect of the tax on an importation; and

(b) with respect to any tax on a supply which in terms of this Act

is payable by that person or on an intra-community acquisition, he has reported

that tax as due by him in his tax return; and

(c) the document referred to in paragraph (a) is held by that person

and produced, if requested, to the Commissioner; and

(d) the amount of the tax is properly accounted for in the records

held by that person to the extent required for the purposes of the Act.

Tax which is not to be treated as input tax

(1) Subject to paragraph (2) of this item, no amount shall be treated as

input tax of a person to the extent to which it represents tax chargeable on

(a) the supply to that person or the intra-community acquisition or

importation by that person of

(i)

tobacco or tobacco products;

(ii)

alcoholic beverages;

(iii) works of art, collectors’ items and antiques;

(iv) motor vehicles, vessels or aircraft including the supply

thereof for hire or leasing arrangements;

(v) goods and services for the purpose of repairing,

maintaining, fuelling and keeping any item to which item (iv) of this

subparagraph applies.

(b) the supply of any goods and services or the intra-community

acquisition or importation of any goods used in the provision by that person of

receptions, entertainment or hospitality except where the said provision is made

for consideration in the normal course of that person’s economic activity;

(c) the supply of any goods and services or the intra-community

acquisition or importation of any goods used in the provision by that person to

his employees or, in the case of a body of persons, to its officers or employees,

of transport or entertainment: provided that this provision shall not apply to

transport provided by that person to his employees on vehicles with a seating

capacity of not less than seven.

(2)

The provisions of sub-paragraphs (i) to (iv) of paragraph (1)(a)shall

not apply to

(a) goods supplied to or acquired under an intra-community

acquisition or imported by a person for the purpose of resale, whether in the

state in which they were acquired or imported or after treatment or processing

or inclusion in other goods supplied by that person, in the normal course of that

person’s economic activity;

(b) motor vehicles, vessels or aircraft supplied to or acquired under

an intra-community acquisition or imported by a person and used by him for

the purpose of the carriage of goods or passengers for a consideration;

(c) vessels and aircraft supplied to or acquired under an intra-community

acquisition or imported by a person for the purpose of being provided by him

under a charter or hire agreement;

(d) motor vehicles supplied to or acquired under an intra-

community acquisition or imported by a person for the purpose of being provided

by him for hire with a driver or for self-drive hire (excluding fuelling for such

self-drive vehicles), or of being used for driving instructions, provided they are

so used, in each case, in the normal course of that person’s economic activity;

(e) motor vehicles designed and manufactured for the carriage of

goods and so designed and manufactured with seating accommodation normally

adjacent to the driver or with seating accommodation for nine persons or more.

(3) In this item, “works of art, collectors items and antiques” shall have

the meaning assigned to it by Part B of the Fourteenth Schedule.

(4) Tax paid or payable on any supply to or on any intra-community

acquisition or importation by a person in the name and for the account of another

person in respect of disbursements that, in terms of the Seventh Schedule, do not form

part of the taxable value of supplies made to that other person shall not be treated as

input tax of the first mentioned person.

Tax partially treated as input tax

Where any goods or services are or will be used but not wholly used in

the course or furtherance of an economic activity there shall be treated as input tax

such proportion of the tax chargeable on the supplies, intra-community acquisitions or

importations in question, taking into account the proportion of the use of those goods

or services in the course or furtherance of the economic activity to their total use.

Attribution of input tax

(1) Any input tax of a person registered under article 10 for a tax period

which is exclusively attributable to supplies to which article 22(4) applies shall be

allowed as a credit for that period.

(2) Any input tax which is exclusively attributable to supplies other than

those referred to in paragraph (1) shall not be allowed as a credit.

(3) Any input tax for a tax period which is attributable both to supplies

to which article 22(4) applies and also to other supplies shall be partially allowed as a

credit for that tax period, which portion shall be determined in accordance with item 6

Partial attribution

(1) The portion of input tax allowable as a credit to a person in terms of

item 5(3) shall be calculated as follows

(a) the total value of supplies to which article 22(4) applies made

by that person during all the tax periods ending during a calendar year is divided

by the total value of supplies made by that person during those tax periods;

(b) the result obtained under paragraph (a) shall be the definitive

ratio for the year referred to in that paragraph and the provisional ratio for the

following year;

(c) the input tax credit of that person for each tax period ending

during a calendar year shall be calculated provisionally by multiplying the value

of the input tax of that person for that tax period by the provisional ratio for that

year;

(d) the total input tax credit of that person for all the tax periods

ending during a calendar year shall be calculated definitively by multiplying

the total input tax for those periods by the definitive ratio for that year;

(e) the difference between the total input tax for the tax periods

ending during a year calculated provisionally under paragraph (c) and the

definitive calculation for that year under paragraph (d) shall represent tax due

by that person or a deduction allowable to that person, as the case may be,

which tax or deduction shall be accounted for in the tax return for the first tax

period that ends in the year following that for which the provisional calculation

was made: provided that the tax or deduction in respect of a year during which

the registration of a person under article 10 is cancelled shall be accounted for

in his last tax period.

(2)

For the purposes of paragraph (1)

(a) the value of supplies not subject to tax under this Act shall be

determined in the manner applicable for the determination of the taxable value

of taxable supplies;

(b)

there shall be excluded from the value of the supplies made by

that person -

(i) the value of any supply of capital goods used in his economic

activity;

(ii) the value of self-supplies;

(iii) the value of any supply which is not made by a taxable

person acting as such.

.

Adjustment relating to input tax on the acquisition of capital goods

(1)

Where the input tax credit of a person (“the owner”) for any tax

period during a calendar year (“the year of acquisition”) includes tax on the supply to

that person or the intra-community acquisition or importation by that person of capital

goods, an adjustment should be made to the input tax already allowed, if the input tax

for any year during an adjustment period is allowable at a rate which is higher or lower

than that already allowed in the year of acquisition.

(2)

The Minister may by regulations

(a)

define the capital goods to which this item applies;

(b)

define the period or periods of adjustment applicable to capital

goods;

(c) prescribe the method in which the adjustment shall be calculated

and the manner in which it shall be effected.

Alternative methods of partial attribution

8 Where it appears that the method of attributing input tax laid down in item 6

does not give a fair and reasonable result, the Commissioner may by notice in writing

to a registered person direct that the said method shall not apply to the attribution of

input tax to the supplies of that person and where such a direction has been given, that

person shall adopt such other method of partial attribution as the Minister may by

regulations prescribe.

Rounding up

9 (1) A fraction resulting from any computation made in accordance with

this Schedule shall be rounded up to the nearest lira.

(2) Where the amount of input tax which results to be not allowable as a

credit for a tax period pursuant to an apportionment made in accordance with items 6

or 8 is less than Lm10 multiplied by the number of months or part thereof included in

that tax period that amount shall, notwithstanding the said provisions, be treated as

allowable as a credit for input tax.

Bad debt relief

10 (1) Where a person registered under article 10 of this Act shows to the

satisfaction of the Commissioner that an amount due to him as consideration for a

supply made to another person has, during a tax period, become a bad debt and that

output tax has been paid or is payable by the said person in respect of that supply, that

person may claim the amount of the output tax corresponding to the bad debt to be

allowed as a deduction by way of a bad debt relief in addition to any other deduction

allowable to him as an input tax credit in accordance with the other provisions of this

Schedule for that tax period or for such subsequent tax period as the Commissioner

may allow.

(2) A claim for a deduction by way of a bad debt relief shall be subject to

such directives as the Commissioner may give as to the circumstances in which it may

be made and the documents or other evidence that should be produced.

(3) The recovery of a bad debt in respect of which a deduction has been

allowed in terms of this item or of a part of such a debt shall, to the extent of the

amount recovered, be treated as a taxable supply taking place at the time when the said

debt or part thereof is recovered and shall be accounted for accordingly by the person

to whom the deduction had been so allowed.

Deductions on account of a reduction in the taxable value of supplies or intra-community

acquisitions

11 (1) Where, in terms of the Seventh Schedule, the taxable value of a supply

or an intra-community acquisition is reduced after that supply or acquisition takes place

any output tax corresponding to that reduction shall be allowable as a deduction to the

person by whom that output tax was paid or is payable for the tax period during which the

cause for the reduction occurs.

(2) The deduction allowable under this item is subject to the condition that

the person claiming it has properly accounted for the output tax on the taxable value in

question before the reduction.

(3) A claim for a deduction under this item shall be subject to such

directives as the Commissioner may give as to the documents or other evidence that

should be produced.

Saving provision

12 The provisions of this Schedule are without prejudice to the provisions of

the Fourteenth Schedule and, in particular, to the limitations provided for in that Schedule

to the right of input tax credit allowable in the case of supplies subject to a margin

scheme.

E LEVENTH S CHEDULE

(Article 48)

T AX R ECORDS

Records to be kept by persons registered under article 10

1. Every person registered under article 10 shall keep the following records

and documents

(a)

proper accounts and records of his economic activity;

(b)

a value added tax account;

(c)

an annual value added tax account;

(d)

copies of all tax invoices issued by him;

(e)

all tax invoices received by him;

(f) documentation relating to customs and, where applicable, excise

procedures with respect to importation and exportation of goods by him;

(g) copies of all fiscal receipts issued by him in terms of the Thirteenth

Schedule to this Act;

(h) all credit notes, debit notes and other documents issued by him or

received by him which evidence an increase or a decrease in the

consideration for any supplies, intra-community acquisitions or importations;

(i) a register of goods transported by him or on his behalf out of Malta

but within the Community for the purpose of transactions referred to in item 17

of the Second Schedule (Transfer of goods to another Member State), showing:-

a description of the goods;

their quantity

their value

their movements,

a description and the quantity of the goods not transported back, and

the date and the reference to the documents issued, if any, relating to these operations;

(j)

a record of movable tangible goods transported to him from another

Member State by or on behalf of a taxable person identified for purposes of value

added tax in that other State for the purpose of the valuation of or works on those

goods showing

a sequential number;

the date of receipt of the goods;

the name and address of the customer;

the value added tax identification number of the customer;

the quantity of the goods received;

a description of the goods received;

the date of the transport of the processed goods after valuation to the customer;

the quantity and the description of the goods that are not transported back to the

the date and a reference to the documents issued relating to the services supplied.

Matters to be included in the accounts

2. The accounts of the economic activity of every person registered under

article 10 shall be kept in such a way as to enable the following matters to be readily

ascertained

(a) the total value, exclusive of tax, of the supplies made by him during

each tax period;

(b) the total value, exclusive of tax claimed as input tax credit, of his

inputs for each tax period;

(c)

the output tax and any other tax payable by that person for each tax

period;

(d) the input tax credits, the deductions, the excess tax credit and the tax

refundable, for each tax period;

(e) the calculation, where input tax credit is allowable under a partial

attribution method, of the provisional input tax credit for each tax period, of

the definitive input tax credit for each year and of the adjustments to the input

tax credit;

(f) sub-totals, breakdowns and notes to the accounts as are necessary to

readily identify the source of the information shown in the value added tax

account.

The value added tax account

3. (1) The value added tax account shall be a separate account held for

each tax period of the taxable person and shall contain all the information, including

all the totals, sub-totals and breakdowns, required to be furnished in the tax return for

that period.

(2) The value added tax account shall contain a cross reference to the

matters referred to in item 2 that enables the matching and reconciliation of all

information contained therein.

Correction of mistakes by means of an adjustment in a subsequent tax return

4. (1) Where a person registered under article 10, in a return for a tax period

furnished to the Commissioner -

(a) overstates or understates the output tax and the overstatement

or understatement does not exceed five per cent of the output tax declared in

the said return, and/or

(b) overstates or understates the credit for input tax and the

overstatement or understatement does not exceed five per cent of the credit for

input tax declared in the said return,

he may correct the mistake by making the necessary entries in the value added tax

account and in the tax return for the tax period during which the overstatement or

understatement is discovered.

(2) No correction may be made in accordance with this item for any tax

period which commences later than six months from the expiration of the tax period to

which the mistake refers.

(3) When a correction is made in terms of this item the value added tax

account shall contain a clear reference to the tax period to which the mistake refers and

to all the documents relating to relative transactions.

(4) A mistake in a tax return may not be corrected by means of a correction

in a subsequent tax return except to the extent allowed and in the manner provided in

this item.

Annual value added tax account

5. The annual value added tax account shall be an account drawn up for every

calendar year and shall show the totals of all values entered in the value added tax

account for each of the tax periods ending during that calendar year.

Exceptions

6. (1) The Commissioner may, in any particular case or classes of cases,

require such additional records or documents to be kept, or allow such variations to the

records and documents to be kept in accordance with this Schedule as he may deem

appropriate for any of the purposes of the Act.

(2) This Schedule shall be subject to the general requirements of article

48 and without prejudice to any additional records and accounts that may be required

under any special provision contained in the Act or in any regulations made under the

Act.

Records of intra-community acquisitions

7 Every taxable person who is not registered under article 10 and every non-

taxable legal person shall keep records in sufficient detail as to enable the determination

of the value of intra-community acquisitions made by him in Malta including

(a) a description of the goods and the consideration paid on each

acquisition;

(b) the relative invoices;

(c) all other information relevant for the purposes of determining the

value of intra-community acquisitions for the purposes of Part Two of the Sixth

Schedule;

(d) all other supporting documents

Records of distance sales

8 Every taxable person shall keep records in sufficient detail as to enable the

determination of the value of distance sales made by him of goods transported from

Malta including

(a)

a description of the goods and the consideration charged on each

sale;

(b) a copy of the relative invoices;

(c) all other information relevant for the purposes of determining the

value of distance sales for the purposes of Part Three of the Sixth Schedule;

(d) all other supporting documents.

T WELFTH S CHEDULE

T AX I NVOICE

Form of tax invoice

1. Save as the Commissioner may otherwise allow, a document shall not

constitute a tax invoice unless all the particulars required by this Schedule are properly

2. (1) Saving the other provisions of this Schedule, a tax invoice shall

contain the following particulars

(a)

the date of issue

(b) a sequential number, based on one or more series, which

uniquely identifies the invoice;

(c) the name and address of the supplier and the Value Added Tax

identification number under which he made the supply;

(d) the name and address of the person to whom the supply is made

and the Value Added Tax identification number under which he acquired the

goods or services supplied to him;

(e)

the type of the supply by reference to the categories listed in

(f) a description sufficient to identify the quantity and nature of

the goods or the extent and nature of the services supplied;

(g) the date on which the supply was made or completed or the

date on which a payment on account of the supply was made insofar as that

date can be determined and differs from the date of issue of the invoice;

(h) the taxable value per rate or exemption, the unit price exclusive

of tax and any discounts or rebates if they are not included in the unit price;

(i)

the amount of tax chargeable, if any, at each rate so chargeable;

(j)

the total amount of tax chargeable, if any.

Categories of supplies

3. The categories referred to in sub-paragraph (e) of paragraph (1) of item 2

(a)

a supply by sale;

(b) a supply of goods under a hire-purchase agreement or in terms of

which the ownership of the goods is deferred;

(c)

a supply on hire;

(d)

a supply under a contract of exchange;

(e) a supply consisting in the delivery of goods made from materials

provided by the customer;

(f)

a supply by sale on commission;

(g)

a supply on sale or return or similar terms;

(h)

an intra-Community supply;

(i)

an export;

(j)

any other supply.

Tax invoice by retailers

4. A tax invoice which is required to be provided by a retailer need contain

only the following particulars

(a)

a serial number of the transaction;

(b)

the date of the supply;

(c) the name, address and the Value Added Tax identification number of

the supplier;

(d) the Value Added Tax identification number of the person to whom

the supply is made;

(e)

a description sufficient to identify the goods supplied;

(f) for each description, the quantity of the goods, the rate of tax

chargeable thereon, and the price payable, including the tax;

(g)

the total amount of tax chargeable

Provided that a fiscal receipt issued by means of a fiscal cash register as defined in the

Thirteenth Schedule to this Act, shall be deemed to satisfy the requirements of this

item if it contains, in addition to the particulars required by the said item, the machine-

printed registration number of the person to whom the relative supply is made.

Currency

5. The tax chargeable under this Act shall be expressed in Lm and shall be

computed on the Lm equivalent of the taxable value determined in accordance with

the Seventh Schedule.

Supplies on which no tax is chargeable

When a tax invoice refers to supplies on which no tax is chargeable it shall

indicate a brief reference to the relevant provisions of this Act on the grounds of which

no tax is chargeable, distinguishing between

(a)

supplies made outside Malta;

(b)

exempt with credit supplies;

(c)

exempt without credit supplies.

Reverse charge

7. Where the customer is liable for the tax on the supply, the invoice shall

contain an indication to this effect by the inclusion of the words “Reverse Charge” and

a brief reference to the provision in the Act under which the reverse charge procedure

is provided. When the invoice is for a supply to which article 20(2)(a) refers it shall,

moreover, contain the word “Triangulation”.

New means of transport

In an invoice for the intra-Community supply of a new means of transport

the description of the goods supplied shall contain the particulars referred to in the

definition of new means of transport under article 2.

Margin Scheme

When an invoice refers to a supply to which a margin scheme applies under

any of the provisions of the Fourteenth Schedule it shall contain an indication to this

effect by the inclusion of the words “Margin Scheme” and a reference to the relevant

scheme.

Document provided by a person to himself

10 When a taxable supply is made to a person and no tax invoice is provided

for that supply, that person may provide a document to himself with respect to that

supply and that document shall constitute a tax invoice if it complies with the

requirements of this Schedule and if it is so approved by the Commissioner: provided

that no such approval shall be required if that person is the person liable for the tax on

that supply.

Invoices by electronic means

11. Invoices containing the details specified in item 2, and subject to the

acceptance by the customer, may be sent by electronic means, provided that the

authenticity of the origin and the integrity of the contents are guaranteed as may be

provided for by national legislation with regard to the use of electronic signatures, or

as may be required and approved by the Commissioner .

T HIRTEENTH S CHEDULE

(Article 51)

F ISCAL R ECEIPTS

Interpretation

1. In this Schedule, unless the context otherwise requires -

“fiscal cash register” means a cash register which conforms with the

requirements specified in item 13 of this Schedule;

“fiscal receipt” means a receipt or invoice issued on a form supplied or

approved in writing by the Commissioner and containing all the information

and details required to be specified thereon in accordance with the said form,

or a receipt issued by means of a fiscal cash register, or by a fiscal taxi meter.

Obligation to issue receipt

2. Subject to the other provisions of this Schedule, every person who makes

a supply, other than an exempt without credit supply shall, except where he is required

to issue a tax invoice in respect of that supply, issue a fiscal receipt in accordance with

this Schedule for the consideration paid to him for that supply and such fiscal receipt

shall, unless issued before the payment is made, be issued and delivered to the person

who effects the payment or to the person to whom the supply is made immediately

after payment has been effected, to the extent covered by that payment

Provided that in respect of a supply for which no consideration is paid but

which is deemed to have been made for a consideration in accordance with the Second

Schedule to this Act, the fiscal receipt shall be issued on the date of that supply.

Receipt issued by a fiscal cash register

3. (1) Subject to the provisions of items 4, 5, 6 and 7 of this Schedule, a

fiscal receipt issued by a person who is a retailer or whose business includes supplies

of food referred to in item 2 of Part Five of the Fifth Schedule to the Act shall be issued

by means of a fiscal cash register: provided that in respect of any supply made by such

person in any period during which he is unable, for a reasonable cause, to issue a fiscal

receipt by means of a fiscal cash register, he shall issue a fiscal receipt on a form

supplied by the Commissioner.

(2) A fiscal receipt which is required to be issued for the provision of a

taxi service shall be issued by means of a fiscal taxi meter: provided that in respect of

any supply made by such person in any period during which he is unable, for a reasonable

cause, to issue a fiscal receipt by means of a fiscal taxi meter, he shall issue a fiscal

receipt on a form supplied by the Commissioner.

(3) For the purposes of paragraphs (1) and (2) of this item, the following

shall not be deemed to constitute a reasonable cause

(a)

not being in possession of a fiscal cash register or a fiscal taxi

meter;

(b) not being in possession of stationery or other material required

for the functions of the fiscal cash register or a fiscal taxi meter;

(c) defects in the functioning of a fiscal cash register or a fiscal

taxi meter except where prompt and reasonable measures have been taken to

remedy such defects.

Door to door sales of gas, milk or bread

4. (1) A person who makes supplies from a vehicle consisting in door-to-

door delivery, or in the delivery to the public on a public road, of gas, milk and milk

products or bread shall not be required to issue a fiscal receipt for every such supply if

he issues one fiscal receipt (hereinafter in this item referred to as “a daily receipt”)

which accounts for all the said supplies made on each day in the manner prescribed in

the other provisions of this item.

(2) A daily receipt shall be a fiscal receipt which accounts for the

difference between the goods loaded on the vehicle from which the said supplies are

made and the goods remaining on the vehicle after the said supplies are made for that

day as if such difference represented goods supplied in one supply.

(3) A person who issues daily receipts shall keep the originals therefor

together with the other records he is required to keep for the purposes of this Act.

(4) A person who issues daily receipts shall be required to issue fiscal

receipts in accordance with the other items of this Schedule in respect of any supplies

not referred to in this item.

Supplies of bread by bakers

5. (1)

A person who makes supplies of bread from the bakery where

that bread has been baked may apply in writing to the Commissioner for authorisation

to issue one fiscal receipt (hereinafter in this item referred to as “a daily fiscal receipt”),

which daily fiscal receipt shall account for all the said supplies made on each day in

the manner prescribed in the other provisions of this item.

(2)

A daily fiscal receipt shall be a fiscal receipt which accounts for

all the separate supplies of that date as if such goods were supplied in one separate

supply.

(3)

The Commissioner may, by notice in writing, at any time

withdraw such authorisation without giving reasons.

(4)

A person who issues daily fiscal receipts shall keep the originals

thereof together with the other records he is required to keep for the purposes of this

Act.

(5)

A person who issues daily fiscal receipts shall be required to

issue fiscal receipts in accordance with the other items of this Schedule in respect of

any other supplies not referred to in this item, unless such other supplies refer to relatively

small amounts.

Supplies from pumps of leaded petrol, unleaded petrol and diesel (gas) oil.

6. (1)

A person who makes supplies from pumps, other than automated

pumps, of leaded petrol, unleaded petrol and diesel (gas) oil, shall not be required to

issue a fiscal receipt for every such supply if he issues one fiscal receipt (hereinafter in

this item referred to as “a daily receipt’’) which accounts for all the supplies made on

each day in the manner prescribed in the other provisions of this item.

(2) A daily receipt shall be a fiscal receipt which accounts for all the

said supplies of that day as if such goods were supplied in one supply.

(3) A person who issues daily receipts shall keep the originals thereof

together with the other records he is required to keep for the purposes of this Act.

(4) A person who issues daily receipts shall be required to issue fiscal

receipts in accordance with the other items of this Schedule in respect of any supplies

not referred to in this item.

Supplies of food and beverages by a canteen situated in a work or study area.

7. (1) A person who makes a supply of food and beverages in a canteen

situated in a work or study area may apply in writing to the Commissioner for

authorisation to issue one fiscal receipt in respect of the supply of food and another

fiscal receipt in respect of the supply of beverages (each such receipt hereinafter in

this item referred to as “a daily receipt’’) which daily receipt shall account for the said

separate supplies made on each day in the manner prescribed in the other provisions of

this item.

(2) The daily receipts shall be the fiscal receipts which account for all

the said separate supplies of that day as if such goods were supplied in two separate

supplies, one in respect of food and one in respect of beverages.

(3) The Commissioner may, by notice in writing, at any time withdraw

such authorisation without giving reasons.

(4) A person who issues daily receipts shall keep the originals thereof

together with the other records he is required to keep for the purposes of this Act.

(5) A person who issued daily receipts shall be required to issue fiscal

receipts in accordance with the other items of this Schedule in respect of any supplies

not referred to in this item.

Supplies of goods by means of vending machines

8. (1) A fiscal receipt in respect of supplies of goods made by means of a

vending machine shall account for the difference in the goods stocked in the machine

every time and immediately after goods are loaded therein and the goods stocked in

the machine immediately before goods are loaded again therein as if that difference

represented goods supplied in one supply: provided that the first receipt to be made in

accordance with this item by a person who is a registered person on the 1 st January,

1999 shall account for the difference in the goods stocked in the machine on the 1st

January 1999 and the goods stocked therein immediately before the first time in 1999

that goods are loaded therein.

(2) A person who makes supplies of goods by means of a vending

machine shall take readings of stocks every time goods are loaded into the machine

and shall keep a record of such readings and the original of all receipts issued in

accordance with this item together with the other records he is required to keep for the

purposes of this Act.

Services supplied by means of machines

9. (1) A fiscal receipt in respect of supplies of services made by means of a

machine operated by coins shall be issued every time coins are withdrawn from the

machine, and shall account for the value of the coins so withdrawn as if that value

represented the value of services supplied in one supply.

(2) A person who makes supplies referred to in paragraph (1) of this

item shall keep a record of coins withdrawn from and of coins and goods stocked by

him (if any) in the machine, and shall keep the original of all receipts issued in

accordance with the said paragraph together with the other records he is required to

keep for the purposes of this Act.

(3) A fiscal receipt in respect of supplies of services made by means of a

machine operated by an electronic card or by any other token shall be issued every

time a card or other token is supplied and shall account for the price charged or

chargeable for the supply of that card or token as if the supply of the card or other

token represented the supply of services that can be supplied by the use of that card or

other token.

Accounting for fiscal receipts supplied or approved by the Commissioner

10. (1) Every person who is supplied with forms of fiscal receipts by the

Commissioner shall account for all such forms by keeping in his possession, and

producing at the request of the Commissioner, all unused forms, and by keeping one

copy and producing to the Commissioner another copy of all receipts drawn out on

such forms and of all cancelled forms.

(2) Copies of used and cancelled forms of fiscal receipts supplied by the

Commissioner shall be delivered to the Commissioner as soon as possible after the

booklet or other form of binding in which the fiscal receipts have been supplied has

been fully used or at such other date as the Commissioner may require.

(3) Every person who issues fiscal receipts on forms approved by the

Commissioner shall account for all such forms in such manner as may be directed by

the Commissioner, and for this purpose the Commissioner may give such directions

regarding the processing, recording and storing of the forms and of the information to

be given therein as he may deem appropriate.

(4) Any person who fails to account for a form of fiscal receipt in the

manner prescribed in this item shall be presumed, unless the contrary is proved, to

have failed to account for a taxable supply.

Exemption from obligation to issue fiscal receipt

11. (1) The Commissioner may, by means of a notice in writing, exempt

any person, and may by means of a notice published in the Gazette exempt any class of

persons from any obligation imposed by this Schedule, and such exemption may be

given for such time and with such limitations and subject to such conditions as may be

specified in the said notice.

(2) The Commissioner may at any time by means of a notice in writing

or by means of a notice published in the Gazette, as the case may be, revoke any

exemption given in terms of this item.

Obligation to retain and produce receipt

12. Every person to whom a fiscal receipt is issued shall retain the receipt in

his possession for a period of twenty-four hours and shall, upon a request made during

the said time by the Commissioner or any officer authorised by the Commissioner,

produce the said receipt to the Commissioner or such authorised officer.

Fiscal cash register

13. (1)

A fiscal cash register shall -

(a)

cater for the functions listed in paragraph (2) of this item; and

(b) be of a type specifically approved by the Commissioner by

means of a notice published in the Gazette or approved for the purposes of and

in accordance with the Customs and Excise Tax Act or the Value Added Tax

Act, 1994.

(2) The functions for which a fiscal cash register must cater for the

purpose of sub-paragraph (a) of paragraph (1) of this item are

(a) printing of an itemised receipt for the supplies made in each

transaction indicating -

(i) the name and address of the supplier and the Value Added

Tax registration number,

(ii)

the goods or services supplied,

(iii) the quantity of each item supplied,

(iv) whether each item is taxable or exempt,

(v) the total, inclusive of tax, of the consideration paid for

the supplies included in the transaction,

(vi) serial number of transaction,

(vii) the tax logo type as specified by the Commissioner,

(viii) cash register serial number,

(ix) date and time of supply,

(x)

and/or such other details as the Commissioner may

require;

(b)

registering of all day-to-day transactions on a printed journal;

(c)

storing of predefined data in an inaccessible and unalterable

F OURTEENTH S CHEDULE

(Section 57)

S PECIAL C ASES

Part One

Professional Services

Interpretation

1. In this Schedule -

“professional services” means any of the services specified in item 10

of this Part;

“fiscal receipt” has the meaning assigned to it in the Thirteenth Schedule

to this Act.

Time of supply

2. Subject to the other provisions of this Part, in the case of a supply of

professional services the chargeable event takes place on the earlier of

(a)

the date when a tax invoice or a fiscal receipt, as the case may

be, is issued for the said supply, to the extent covered by that invoice or receipt;

and

(b)

the date when a payment is made for that supply, to the extent

covered by that payment.

Date when services are performed

3. When, for any purpose of the Act, it is necessary to determine the date

when the services referred to in this item are performed, the following provisions shall

apply

(a) The services of an advocate or of a legal procurator in assisting

any party to judicial proceedings shall be treated as performed on the date

when a final decree or judgment in those proceedings is delivered by the court

in which the proceedings have been instituted (services relating to proceedings

instituted in different courts being treated as supplied separately) or, when the

advocate or legal procurator abandons or is abandoned by his client at an earlier

date, on such earlier date.

(b)

The services of a judicial referee or of an expert appointed by a

court or by a tribunal set up by law shall be treated as performed on the date on

which the report is filed in or made to the court or tribunal or, when the

appointment is terminated on an earlier date, on such earlier date.

(c)

The services of an arbitrator shall be treated as performed on

the date of the award or, when the appointment is terminated on an earlier date,

on such earlier date.

Free Supply

4. When no consideration is paid or payable for a supply of professional

services and where that supply is to be treated as a taxable supply made for a

consideration pursuant to the provisions of the Second Schedule to this Act, the

chargeable event shall be treated as taking place on the date determined in accordance

with the Fourth Schedule without any reference to this Part.

Invoices and receipts for professional services

5. (1) Where a tax invoice is required to be issued for a supply of

professional services, it shall be issued by not later than thirty-one days from the date

on which payment for the said supply of services is made, to the extent covered by that

payment

Provided that in the case of a supply to which item 4 of this Part refers, the

tax invoice shall be issued within thirty-one days from the date on which the services

are performed.

(2) Where a fiscal receipt is required to be issued for a supply of

professional services it shall, unless it has been issued before the payment has been

made, be issued and delivered to the person who effects the payment or to whom the

services have been supplied, immediately after payment has been effected, to the extent

covered by that payment

Provided that in the case of a supply to which item 4 of this Part refers, the

fiscal receipt shall be issued on the date when the services are performed.

.

(3) A tax invoice or a fiscal receipt which includes fees for the supply of

professional services shall not include fees for any other supply.

Tax on services where tariffs of fees are established by law

6. (1)

The tax chargeable on a supply of professional services shall be

an amount over and above the amount resulting to be chargeable for those services in

terms of any tariff of fees established under any law in force in Malta.

(2) Nothing in this item shall be construed as requiring any person

required by law to assess or declare the fees payable in accordance with any such tariff

to declare or assess also the said tax.

(3) In any action for the enforcement of the executive title referred to in

paragraph (c) of article 253 of the Code of Organisation and Civil Procedure, the amount

for which payment may be enforced shall be the amount shown in the taxed bill of

costs in question increased by any tax chargeable on the supply of professional services

to which the taxed bill of costs refers as evidenced by a tax invoice or a fiscal receipt or

a certified copy thereof attached to the said bill.

(4) The provisions of paragraph (3) of this item shall be without prejudice

to the right of the debtor to request the delivery of the original tax invoice or the fiscal

receipt in accordance with item 7 of this Part.

Tax claimed from third parties

7. The provisions of this item shall apply with respect to any action for the

payment of fees for professional services brought against any person other than the

person to whom the services were supplied

(a)

the person against whom the action is brought shall not be bound

to pay the amount relating to the tax, if any, chargeable on the supply of the

said services unless the original tax invoice or fiscal receipt for those services

complying with the provisions of paragraph (b) of this item is delivered to him,

or, where the action is brought against a number of persons jointly, to any one

of them;

(b)

a tax invoice or fiscal receipt delivered as aforesaid shall, in

addition to the information required by the Act, contain -

(i)

the following declaration signed by the person to whom

the said services were rendered

“I declare that no credit for input tax has been or will be claimed by me

in respect of the professional services referred to in this tax invoice/

fiscal receipt.”;

(ii)

where the person against whom the action or claim is

brought is a person registered under article 10, or, where the action is

brought against a number of persons jointly, when any one of them is a

person registered under article 10, the name and Value Added Tax

identification number of the said registered person;

(c) when a tax invoice or fiscal receipt for fees for professional services

complying with the provisions of paragraph (b) of this item is delivered to a

taxable person who is bound at law to pay or reimburse the said fees it shall for

the purposes of this Act be treated as if it were a tax invoice for professional

services supplied to him.

Option to adopt invoice basis

8. (1) Any person who supplies professional services may request the

Commissioner to authorise him to determine the date when the chargeable event in the

case of those services takes place in the manner provided for in the Fourth Schedule

without any reference to this Part, and any person who has been so authorised may

request the Commissioner to authorise him to account for the time of supplies in

accordance with this Part.

(2) The Commissioner may refuse to grant an authorisation requested in

accordance with paragraph (1) of this item for any reason he deems appropriate or

without assigning any reason and may grant such an authorisation subject to such

conditions as he may deem fit to impose, including the payment of any amount

determined by him to represent any tax which, in view of the change in the manner of

accounting for the tax, might otherwise remain unaccounted for.

Applicability of the Act

9. Save as otherwise provided in this Part, the provisions of this Act and of

any regulations made under this Act shall apply to supplies of professional services.

Professional services

10. This part applies to -

(a)

services performed by a person holding a warrant issued under

any law in force in Malta to practise a profession acting in an independent

capacity in the exercise of that profession;

(b)

services of a group of persons holding a warrant issued under

any law in force in Malta to practise a profession whether associated in a

partnership or not but excluding a commercial partnership;

(c)

services performed by an arbitrator pursuant to a submission

for arbitration made in conformity with the Arbitration Act;

(d)

services performed by a judicial referee or an expert appointed

by a court or by a tribunal set up by law.

Part Two

Second-hand goods, works of art, collectors’ items and antiques

Interpretation

1. In this Part unless the context otherwise requires

(1)

“works of art” means -

(a) pictures, collages and similar decorative plaques, paintings and

drawings executed by hand by the artist, other than plans and drawings for

architectural, engineering, industrial, commercial, topographical or similar

purposes, hand-decorated manufactured articles, theatrical scenery, studio back

cloths or the like of painted canvasses;

(b) original engravings, prints and lithographs, being impressions

produced in limited numbers directly in black and white or in colour of one or

of several plates executed entirely by hand by the artist, irrespective of the

process or of the material employed by him, but not including any mechanical

or photomechanical process;

(c) original sculptures and statuary, in any material, provided that

they are executed entirely by the artist; sculpture casts the production of which

is limited to eight copies and supervised by the artist or his successor in title;

(d) tapestries and wall textiles made by hand from original designs

provided by artists, provided that there are not more than eight copies of each.

(e) individual pieces of ceramics executed entirely by the artist

and signed by him;

(f) enamels on copper, executed entirely by hand, limited to eight

numbered copies bearing the signature of the artist or the studio, excluding

articles of jewellery and goldsmiths’ and silversmiths’ wares.

(g) photographs taken by the artist, printed by him or under his

supervision, signed and numbered and limited to 30 copies, all sizes and mounts

included;

(2)

“collectors’ items” means -

(a) postage or revenue stamps, postmarks, first day covers, pre-

stamped stationery and the like, franked, or if unfranked not being of legal

tender and not being intended for use as legal tender;

(b) collections and collectors’ pieces of zoological, botanical,

mineralogical, anatomical, historical, archaeological, palaeontological,

ethnographic or numismatic interest.

(3) “antiques” means objects other than works of art or collectors’ items

which are more than 100 years old.

(4) “second-hand goods” means tangible movable property that is suitable

for further use as it is or after repair, other than works of art, collectors’ items or antiques

and other than precious metals or precious stones.

(5) “second-hand goods dealer” means a taxable person who, in the

course of his economic activity, purchases or acquires for the purposes of his

undertaking, or imports with a view to resale, second-hand goods and/or works of art,

collectors’ items or antiques, whether that person is acting for himself or on behalf of

another person pursuant to a contract under which commission is payable on purchase

or sale.

(6) “auctioneer” means any taxable person who, in the course of his

economic activity, offers goods for sale by public auction with a view to handing them

over to the highest bidder.

(7) “principal of an auctioneer” means any person who transmits goods

to an auctioneer under a contract under which commission is payable on a sale subject

to the following provisions -

(a) the auctioneer offers the goods for sale in his own name but on

behalf of his principal;

(b) the auctioneer hands over the goods, in his own name but on

behalf of his principal, to the highest bidder at a public auction.

Second-hand goods dealer

2. A second-hand goods dealer who makes supplies of second-hand goods,

works of art, collectors’ items and antiques, shall charge and collect tax on the profit

margin, in accordance with the other provisions of this Part.

Supplies

3. The supplies of goods referred to in item 2 of this Part shall be supplies of

second-hand goods, works of art, collectors’ items and antiques, made by a second-

hand goods dealer, which had been supplied to him in Malta -

(a)

by a non-taxable person; or

(b)

by another taxable person, in so far as the supply of goods by

that other person is an exempt without credit supply; or

(c)

by another taxable person who is registered under article 11, in

so far as the supplies involve capital assets; or

(d)

by another second-hand goods dealer, in so far as the supply of

goods by that other second-hand goods dealer was subject to value added tax in

accordance with the other provisions of this Part.

Taxable Value

4. (1) The taxable value of the supplies of goods referred to in item 3 of

this Part shall be the profit margin made by the second-hand goods dealer less the

amount of value added tax relating to the profit margin. That profit margin shall be

equal to the difference between the selling price charged by the second-hand goods

dealer for the goods and the purchase price.

(2)

For the purposes of paragraph (1) of this item -

(a) “selling price” means everything which constitutes the

consideration which has been, or is to be, charged by the second-hand goods

dealer to the purchaser, including subsidies directly linked to that transaction,

taxes, duties, levies and charges and incidental expenses such as commission,

packaging, transport and insurance costs charged by the second-hand goods

dealer to the purchaser but excluding discounts and repayment for expenses

paid out in the name and for the account of the purchaser;

(b) “purchase price” means everything which constitutes the

consideration as defined in subparagraph (a) of this paragraph, paid, or to be

paid, by the second-hand goods dealer to his supplier.

Applicable option

5. (1) Second-hand goods dealers shall have the option to apply the

provisions of this Part, after having obtained the approval in writing of the

Commissioner, in respect of supplies of -

(a) works of art, collectors’ items or antiques which they have

imported themselves;

(b)

works of art supplied to them by their creators or their

successors in title.

(2)

Where a second-hand goods dealer exercises the option available

under paragraph (1) of this item, such option shall cover, at least, two calendar years.

(3)

Where a second-hand goods dealer exercises the option available

under paragraph (1) of this item, the taxable value shall be determined in accordance

with item 4 of this Part. Where the supplies refer to supplies to which subparagraph (a)

of paragraph (1) of this item refers, the purchase price to be taken into account in

calculating the profit margin shall be equal to the taxable value on importation, plus

the value added tax due or paid on importation.

Input Tax

6. (1)

Taxable persons shall not be entitled to deduct the value added

tax due or paid in respect of goods which have been, or are to be, supplied to them by

second-hand goods dealers, where the supply of those goods has been subject to the

provisions of this Part.

(2)

Where the second-hand goods dealer accounts for value added

tax in terms of the provisions of this Part, he shall not be entitled to claim back -

(a)

value added tax due or paid in respect of works of art,

collectors’ items or antiques which he has imported himself;

(b)

value added tax due or paid in respect of works which

have been, or are to be supplied, to him by their creators or their successors in

title;

(c)

value added tax due or paid in respect of works of art

which have been, or are to be, supplied to him by a taxable person other than a

second hand goods dealer.

Separate accounting

7. Where a second-hand goods dealer makes supplies to which this Part

refers and other supplies, he must keep separate accounts to distinguish between the

supplies made to which this Part refers and those other supplies.

Purchase invoice

8. Where a supply of second-hand goods to a second-hand goods dealer

has been made by a person who had not supplied the said goods in the course of an

economic activity, such dealer shall issue a purchase invoice at the time when the said

goods have been supplied to him, containing the following information -

(a)

the purchase invoice number;

(b)

the date of the purchase;

(c)

the name and address of the seller;

(d)

the name and address of the purchaser;

(e)

a description of the goods;

(f)

`

the total price paid;

(g)

a cross reference to the entry of the transaction in the purchaser’s

account books;

(h)

the signature of the seller.

Sales invoice

9. A second-hand goods dealer who makes any supply to which this Part

refers shall not issue a tax invoice or any other document showing an amount as being

tax or as being attributed to tax, but shall issue a sales invoice containing the following

information and shall keep a copy thereof -

(a)

the sales invoice number;

(b)

the date of the sale;

(c)

the name, address and value added tax registration number of

the seller;

(d)

the name and address of the purchaser;

(e)

a description of the goods;

(f)

the total price inclusive of tax;

(g)

a cross reference to the entry of the transaction in the seller’s

account books;

(h)

the following declaration signed by the seller: “I declare that

no credit for input tax has or will be claimed by me in respect of the goods sold

on this invoice.”

Option available for second-hand goods dealers

10. (1) A second-hand goods dealer may account for value added tax in terms

of the other provisions of the Act to any supply to which items 2 and 3 of this Part refer,

without any reference to this Part.

(2)

Where a second-hand goods dealer so opts in respect of -

(a) the supply of works of art, collectors’ items or antiques which

he has imported himself, he shall be entitled to claim back the value added tax

due or paid on the importation of those goods;

(b) the supply of works of art supplied to him by their creator, he

shall be entitled to claim back the value added tax due or paid for the work of

art supplied to him;

(c) the supply of works of art supplied to him by a taxable person

other than a second-hand goods dealer, he shall be entitled to claim back the

value added tax due or paid for the work of art supplied to him;

(3) The right to claim back input tax on supplies to which paragraph (1)

of this item refers shall arise at the time of submitting the value added tax return.

Sales by public auction

11. (1) Where an auctioneer makes a supply of second-hand goods, works

of art, collectors’ items or antiques by public auction, acting in his own name, pursuant

to a contract under which commission is payable on the sale of those goods by public

auction, on behalf of -

(a)

a non-taxable person; or

(b) another taxable person in so far as the supply of goods by that

other registered person is made pursuant to a contract under which commission

is payable on purchase or sale and is an exempt supply in terms of Part Two of

the Fifth Schedule to the Act; or

(c) another taxable person who is registered under article 11 in so

far as the supply of goods by that other person involves capital assets and is

made pursuant to a contract under which commission is payable on purchase

or sale; or

(d) another second-hand goods dealer, in so far as the supply of

goods by that other second-hand goods dealer is made pursuant to a contract

under which commission is payable on purchase or sale and is subject to value

added tax in terms of the other provisions of this Part;

the taxable value of each supply of goods shall be that specified in the other paragraphs

of this item.

(2) The taxable value of each supply of goods to which paragraph (3) of

this item applies is the total amount invoiced to the purchaser by the auctioneer in

accordance with paragraph (4) of this item, less -

(a) the net amount paid or to be paid by the auctioneer to his

principal, determined in accordance with paragraph (3) of this item, and

(b)

the amount of the tax due by the auctioneer in respect of that

supply.

(3) The net amount paid or to be paid by the auctioneer to his principal

shall be equal to the difference between -

(a)

the price of the goods at the public auction, and

(b) the amount of the commission obtained or to be obtained by

the auctioneer from his principal, under the contract whereby commission is

payable on the sale.

(4) An auctioneer must issue to the purchaser a sales invoice containing

the following information -

(a)

the sales invoice number;

(b)

the date of the sale;

(c) the name, address and value added tax registration number of

the seller;

(d) the name and address of the purchaser;

(e)

a description of the goods;

(f)

the auction price of the goods;

(g)

taxes, dues, levies and charges;

(h) incidental expenses such as commission, packing, transport and

insurance costs charged by the auctioneer to the purchaser;

(i)

reference to the entry of the transaction in the seller’s account

(j) the following declaration signed by the seller: “I declare that

no credit for input tax has or will be claimed by me in respect of the goods sold

on this invoice.”;

and the sales invoice shall not show any amount of value added tax separately.

(5) The auctioneer to whom the goods were transmitted under a contract

whereby commission is payable on a public auction sale must issue an invoice to his

principal, containing the following information

(a)

a consecutive invoice number;

(b)

the date of the transaction;

(c)

the name and address of the principal;

(d) the name, address and value added tax registration number of

the auctioneer;

(e)

a description of the goods;

(f) the amount of the transaction (i.e. the auction price of the goods

less the amount of commission obtained or to be obtained from the principal);

(g)

the signature of the principal

Provided that where the principal is a taxable person, the invoice so

drawn up shall serve as the tax invoice required to be issued in terms of the

Twelfth Schedule to the Act.

(6)

Auctioneers who supply goods under the conditions laid down

in paragraph (1) of this item, must indicate in the suspense account of their accounts -

(a) the amounts obtained or to be obtained from the purchaser of

the goods;

(b)

the amount reimbursed or to be reimbursed to the vendor of

the goods;

and the above amounts must be substantiated by the relevant documentation.

(7) The supply of goods by an auctioneer shall be deemed to be made at

the time when the sale of those goods by public auction is effected.

Repossessed goods

12. Where any goods are repossessed -

(a)

under the terms of a finance agreement, or

(b)

by any insurer in the settlement of a claim under an insurance

policy, or

(c)

by a mortgagee in terms of his rights under a mortgage over a

ship or aircraft,

and supplied by the person who repossessed them in the same condition as they were

in at the time they were repossessed, the said supply by that person shall be treated as

neither a supply of goods nor as a supply of services.

Part Three

Supplies by Retailers and by Civil, Mechanical and Electrical Engineering

Contractors

1. This Part applies to

(a)

retailers;

(b)

civil, mechanical and electrical engineering contractors.

2. The Commissioner may direct that the time of supplies made by or to a

taxable person to whom this Part applies shall be the time whenever a payment is made

or received, as the case may be, for any such supplies, to the extent of every such

payment, and that the taxable value of such supplies shall be determined by reference

to every such payment made or received.

3. A direction in terms of item 2 of this Part shall be given by notice in writing

or by a notice published in the Gazette, and may, by such notice, be amended or

withdrawn. Unless otherwise specified, such a direction shall apply to all supplies

made by or to the person to whom it is made with effect from the date of the said

direction until that direction is withdrawn.

4. When a direction given in terms of item 2 of this Part is amended or

withdrawn the Commissioner may require the person to whom it had been given to

pay tax in such amount as the Commissioner may deem fair and reasonable to

compensate for the tax on supplies which, because of the amendment or withdrawal,

might otherwise remain unaccounted for and such tax shall be deemed for all the

purposes of this Act to be tax chargeable on taxable supplies made by that person on

the date that the amendment or withdrawal becomes effective.

5. Notwithstanding the other provisions of this Part a direction given in

terms of item 2 of this Part shall not apply to any supply referred to in items 14

(Application of goods forming part of an economic activity) and 15 (Private use of goods

forming part of an economic activity) of the Second Schedule to this Act.

Part Four

Travel Agents

Interpretation

1. In this Part “travel agent” means and includes any person who, without

material alterations, buys in and re-sells travel, hotel, holiday and other related services

to travellers, and shall include a tour operator.

Application

2. The provisions of this Part shall apply to the operations of travel agents,

where the travel agent deals with the customer in his own name and uses the supplies

and services of other persons in the provision of travel facilities

Provided that this Part shall not apply to a travel agent who acts only as an

intermediary and merely makes a repayment of expenses to another person in the name

and for the account of the traveller.

Services supplied to be deemed as a single transaction

3. All transactions performed by a travel agent for the benefit of the traveller

in connection with the journey shall be treated as a single supply of services supplied

by him to the traveller.

Place of supply

4. The place of supply of services to which item 3 applies is the place where

the travel agent is established.

Taxable value

5. The taxable value of supplies referred to in item 3 of this Part made by a

travel agent shall be the difference between the cost of those supplies to the travel

agent inclusive of value added tax and the total price charged to the traveller exclusive

of value added tax, where the supplies are for the direct benefit of the traveller

Provided that where a supply to a travel agent is required in terms of this Act to

be supported by a tax invoice, the cost of that supply shall only be taken into account

for the purposes of this item if the travel agent holds such a tax invoice.

Input tax

6. Value added tax charged to the travel agent by other registered persons

on supplies made by those registered persons to the travel agent for the purpose of

supplies to which item 3 applies and for the direct benefit of the traveller shall not be

eligible for deduction or refund.

Supplies outside the Community

7. If transactions entrusted by the travel agent to other taxable persons are

performed by such persons outside the Community, the travel agent’s service shall be

treated as the service of an intermediary which is exempt with credit in terms of item 5

of Part One of the Fifth Schedule. When these transactions are performed both inside

and outside the Community, only that part of the travel agent’s services relating to

transactions outside the Community shall be so treated as exempt with credit.

Powers of the Commissioner

8. The Commissioner may give such directives to, and require such

information from, a travel agent as he may deem necessary for the application of this

Part.

Records

9. A travel agent shall keep, in addition to the records required to be kept in

terms of the other provisions of this Act, such other records as may be necessary to

readily ascertain the amount of tax chargeable under this Part.

Part Five

Tax in Danger

1. Where, in any particular contract of supply, and in order to secure the regular

payment of the tax in terms of the Act, the Commissioner may, by a notice in writing to

the parties to the contract direct that the person to whom the supply is made shall be

deemed to have made that supply to himself in the course or furtherance of his economic

activity and the provisions of the Act, including the obligation to account for and to

pay the tax, shall be read and construed accordingly.

2. When a direction to which item 1 of this Part refers has been given by the

Commissioner, the person to whom the supply is made shall keep, in addition to the

records required to be kept in terms of the other provisions of the Act, such other

records as may be necessary to ascertain the amount of tax payable under this Part.

3. When a direction has been given by the Commissioner in terms of item 1

of this Part, the tax invoice which is required to be issued in terms of the Act by the

person who makes the supply shall, in lieu of the information required by item 2(1)(j)

of the Twelfth Schedule to the Act, indicate the words “direction in terms of the

Fourteenth Schedule to the Act”.

4. When a direction has been given by the Commissioner in terms of item 1

of this Part, such direction shall not in any way limit the right to claim any input tax to

which any of the persons to whom the direction has been given, may still be entitled to

claim in accordance with the other provisions of the Act.

Part Six

Investment Gold

Meaning of investment gold

(1)

“Investment gold” means

(a) gold, in the form of a bar or a wafer of weights accepted by the

bullion markets, of a purity equal to or greater than 995 thousandths, whether

or not represented by securities. Member States may exclude from the scheme

small bars or wafers of a weight of 1g or less;

(b)

gold coins which

(i)

are of a purity equal to or greater than 900 thousandths,

(ii)

re-minted after 1800,

(iii) are or have been legal tender in the country of origin,

and

(iv) are normally sold at a price which does not exceed the

open market value of the gold contained in the coins by more than 80%.

(2) Coins referred to in paragraph (1)(b) shall not, for the purpose of this

Act, be considered to be sold for numismatic interest.

Option for taxation

2 (1) Taxable persons who produce investment gold or transform any gold

into investment gold have a right of option for taxation of supplies of investment gold

to another taxable person which would otherwise be exempt in terms of Part One of

the Fifth Schedule.

(2) An agent who, acting in the name and for the account of another,

intervenes for his principal in a supply in respect of which the supplier has exercised

the option referred to in paragraph (1) has a right of option for taxation of the supply of

his services.

(3) An option referred to in this item shall be exercised by means of an

irrevocable notice in writing delivered to the Commissioner. Such notice

(a)

shall specify clearly that it is a notice made pursuant to

this item and indicate whether it is an option of the supplier or an option of the

agent;

(b) shall be made before the supplies to which it refers are made

or by not later than thirty days after the date of any such supplies;

(c) shall specify the name and value added tax identification

number of the taxable person to whom the supplies are made or to be made and

their taxable value.

Special obligations for traders in investment gold

3. Traders in investment gold keep account of all substantial transactions in

investment gold and keep the documentation to allow identification of the customer in

such transactions.

Part Seven

Special Scheme for electronically supplied services

Interpretation

1. In this Part, unless the context otherwise requires

(1)

“non-established taxable person” means a taxable person

who has neither established his business nor has a fixed

establishment in the territory of the Community and who is

not otherwise required to be identified for tax purposes under

article 10 of the Act.

(2)

“Electronic services” and “electronically supplied services”

means those services referred to in paragraph (4) of item 11

of the Third Schedule to the Act.

(3)

“Member State of consumption” means the Member State

in which the supply of electronic service is deemed to take

place in accordance with paragraph (1) of item 11 of the

Third Schedule to the Act.

(4)

“Value added tax return” means the statement containing

the information necessary to establish the amount of tax that

has become chargeable in each Member State.

2. The Commissioner shall permit a non-established taxable

person who supplies electronic services to a non-taxable person who

is established or has his permanent address or usually resides in a

Member State to use a special scheme in accordance with the

provisions of this Part.

3. The non-established taxable person shall state to the

Commissioner when his activity as a taxable person commences,

ceases or changes to the extent that he no longer qualifies for the

special scheme. Such statement shall be made electronically.

The information from the non-established taxable person to the Commissioner

when his taxable activity commences, shall contain the following details for

his identification, namely; name, postal address, electronic addresses, including

web sites, national tax number, if any, and a declaration that he is not identified

for value added tax purposes within the Community. The non-established

taxable person shall notify the Commissioner within thirty days of any changes

in the information submitted.

4. The Commissioner shall identify the non-established taxable person by

means of a VAT registration number. Based on the information used for this

identification, the Member States of consumption may keep their own

identifications systems.

The Commissioner shall notify the non-established taxable person

with the VAT registration number allocated to him by electronic means.

5. The Commissioner shall exclude the non-established taxable person from

the identification register if

(a)

he notifies the Commissioner that he no longer supplies

electronic services, or

(b)

it can be otherwise assumed that his taxable activities have

ended, or

(c)

he no longer fulfils the requirements necessary to be allowed

to use the special scheme, or

(d)

he persistently fails to comply with the provisions of this Part.

6. The non-established taxable person shall submit to the Commissioner by

electronic means a value added tax return for each calendar quarter whether or

not electronic services have been supplied. The return shall be submitted within

20 days following the end of the tax period to which that return refers.

7. The value added tax return shall be made on such form as the Minister

may by regulations prescribe.

8. The value added tax return shall be made out in euro. Until such time as

the national currency is the euro, the Commissioner may require that the tax

return be made out in the Lira. If the supplies have been made in other currencies,

the exchange rate valid for the last date of the reporting period shall be used

when completing the value added tax return. The exchange rates shall be those

published by the European Central Bank for that day, or if there is no publication

for that day, on the next day of publication.

9. The non-established taxable person shall pay the value added tax when

submitting the return. Payment shall be made to a bank account denominated

in euro, designated by the Commissioner. Until such time as the national

currency is the euro, the Commissioner may require that payment be made to a

bank account denominated in the Lira.

10. A non-established taxable person making use of the scheme shall, instead

of making the deductions under article 23 of this Act, upon application, be

granted a refund, under such conditions and subject to such limitations as the

Minister may by regulations prescribe.

11. The non-established taxable person shall keep records of the

transactions covered by this special scheme in sufficient detail to enable the tax

administration of the Member State of consumption to determine that the value

added tax return referred to in item 6 of this Part is correct. These records shall

be made available electronically on request to the Commissioner and to the

Member State of consumption. These records shall be maintained for a period

of 6 years from the end of the year when the transaction was carried out.

F IFTEENTH S CHEDULE

T ERRITORIES OF THE C OMMUNITY

(Article 2)

1 Subject to the other provisions of this Schedule, “Member State” means

the area of application of the Treaty establishing the European Economic Community

as defined in respect of that State in Article 299 of that Treaty excluding, with respect

to the States listed in the Column One of the Table in this item, the territories listed in

the Second Column

Column One

Column Two

Excluded Territories

Federal Republic of Germany

The Island of Heligoland

The territory of Busingen

Finland

Aland Islands

French Republic

The overseas departments

Hellenic Republic

Mount Athos

Kingdom of Spain

Ceuta

Melilla

The Canary Islands

Republic of Italy

Livigno

Campione d’Italia

The Italian waters of Lake Lugano

United Kingdom

Gibraltar

The Channel Islands

2 Notwithstanding the foregoing provisions the Isle of Man and the

Principality of Monaco shall be treated as territories of Member States and transactions

originating in or intended for

(a)

the Isle of Man shall be treated as originating in or intended

for the United Kingdom of Great Britain and Northern Ireland;

(b)

the Principality of Monaco shall be treated as originating in or

intended for the French Republic.

S IXTEENTH S CHEDULE

(Article 2)

E XCISE G OODS

“Excise goods” means goods of any of the following descriptions in so

far as they are subject to excise duty in terms of the Excise Duty Act

(a)

mineral oils;

(b)

alcohol and alcoholic beverages;

(c)

manufactured tobacco”.

(1) A person who, immediately prior to the coming

48. into force of article 10 of the principle Act as substituted by article 10

of this Act, was registered under the principal Act, shall unless he is

deemed to be registered under article 11 of the principal Act as

substituted by this Act, in terms of subarticle (2) of this article, be deemed

to be on the date of the coming into force of the said article 10 as

substituted a person registered under the said article 10 as so substituted.

(2) A person who immediately before the coming into force

of article 11 of the principal Act as substituted by article 10 of the Act,

was classified under the principal Act as there in force as an exempt

person shall on the date of the coming into force of the said article 11 of

the principal Act as so substituted be deemed to be a person registered

under article 11 and as not registered under article 10, both of the

principal Act as substituted by article 10 of this Act.

(3) Nothwithstanding the repeal of articles 86, 87, 88 and

90 by article 45 of this Act and of subarticle 85 (3) by article 44 of this

Act, the provisions of the said articles as in force before the coming

into force of articles 44 and 45 of this Act shall continue to regulate the

matters therein regulated occuring during the times therein indicated.

(4) For the avoidance of doubt it is hereby provided that

the Value Added Tax Act enacted by Act XXIII of 1998 shall be deemed

to have always been in force since the coming into force thereof in

accordance with the provisions thereof and that all amendments made

thereto since its enactment have been in force since the date of their

coming into force as therein provided and this notwithstanding any

dispute or claim with regard to the regularity of their passage in the

House< and the provisions of this subarticle shall be sufficient authority

for its continued legal effect (subject to such amendments subsequently

made) and for the validation of anything done or omitted to be done in

accordance with its provisions.

(1) When goods>

49. (a)

entered Malta before the accession date, and

(b) were placed upon entry into Malta under a customs duty

suspension regime, and

(c)

were not released from this regime before the accession

date,

the provisions in force at the time the goods were placed under

this regime shall continue to apply after the accession date until

the goods cease to remain under this regime.

(2) The happening of any of the following events on or after

the accession date shall be treated as an importation in Malta>

(a) the removal, even if irregular, of the goods in Malta from

the temporary importation regime under which they were placed

before the accession date<

(b) the removal, even if irregular, of the goods in Malta

from a customs duty suspension regime, other than temporary

importation and transits, under which it has been placed before

the accession date<

(c) the termination in Malta of an internal transit procedure

that started before the accession date within the Community for

the purposes of a supply of goods carried on before the accession

date for consideration into the territory of the Community by a

taxable person acting as such. A supply of goods by mail shall for

this purpose be treated as an internal transit procedure<

(d) the termination in Malta of an external transit procedure

that started before the accession date<

(e) any irregularity or any violation committed in Malta

during an internal transit procedure that started in the conditions

referred to in paragraph (c) or during an external transit procedure

referred to in paragraph (d)<

(f) the use in Malta, by any person, of goods that have been

supplied to him before the accession date into the territory of

another Member State, if>

(i) the supply of these goods was exempted or was

liable to be exempted for reason of exportation< and

(ii) these goods have not been imported in Malta before

the accession date.

(3)

When an importation of goods takes place in any of

the circumstances mentioned in sub-article (2), no taxable event takes

place if>

(a)

the goods are transported outside the Community, or

(b) the goods imported within the meaning of paragraph

(2)(a) are not a means of transport and are transported to the

Member State from which they were exported and to the person

who exported them< or

(c) the goods imported within the meaning of paragraph

(2)(a) are a means of transport which have been acquired or

imported, before the accession date, in the general conditions of

taxation of a Member State and#or, did not benefit from an

exemption or a refund of the value added tax for reason of their

exportation. This condition is deemed fulfilled when the date of

the first entry into service of this means of transport is earlier than

the 1 st of January 1996.”.

(4) Terms and phrase used in this article shall have

the same meaning assigned to them in the principal Act as amended by

this Act and shall be construed accordingly.

(5) The provision of item 19 of the Second Schedule

and of item 15 of the Third Schedule (both of the principal Act as

substituted by article 47 of this Act) shall be without prejudice to the

provisions of this article.”.

Passed by the House of Representatives at Sitting No. 34 of the 24th September,

2003. A NTON T ABONE

Speaker

R ICHARD J. C AUCHI

Clerk to the House of Representatives

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press

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