159 tal-1994

L.N. 159 III 1994

VALUE ADDED TAX ACT. 1994

(ACT NO. XII OF I",,)

V~"" Ad~ Tu (Travd Agmt..) RqulalioM . 1994

IN uerciscof the p<>WCQoonferred by 5Cdions 19. 46.nd 61 oflhe

Value Added Tax Act. 1994. herein after referred 10 as Mlhe Act M. the

Minisler of Finance has made the following regulations:-

I . These regulations may be cited as the Value Added Tu

(Travel Agen ts) Regulat ions, 1994.

Duigrwlcd Scrvice

Regulation 2

I. Aeeommodation in Maha to Or for the IISC by indiVlldals who arc not ordinarily

resident in Malta in premises licensed in terms of the HOlds and Catering

Establi shments Act or the Guest HOUie$ and Holiday Furnished Premi$el Act

including mClls and services covered by the price charged foc such aeeommodation.

2. Tran~ . othe r than international transport. to be u.scd in Malta by

inidvidualll who arc not ordinarily resident in Malta and ancillary facilities provided

with such transpon .

3. Conve ntion facilities in Malta to persons established outside Malta. including

the use for the puTpOSC of suc h conventions of halls. offices, office machinery.

secretarial services and the services of interpreters.

4. The provision of the services of tour leaders and tou ri5t gu ic\cs.

5. Tou rist hand ling services.

6. ElIcursions by five or more pe rsons to places in Malta organized by a person in

the ordinary course of his busillC$S, including the supply of any transport, meal s.

enleruinmcnl and ancillary services 10 be used by!iUch persons for the purpose: of or

during such excursions and provided as part of a !oingie transaction.

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In these regulations. unless the context othe rwise requi res -

(a) "designated service" means

(i) any of the good$ and services specified in the

schedule to these regulations when tbe said goods andlor

servK:e$ had been acquired by a travel agent and supplied by

him without material alteration;

(ii) the 5Crvice of a Irnvd agent in procuring I

designaled service

(b) Mtravd agent" has the same meaning as is assicned 10 it

by section 2 of lhe T ... ,·cI Age~s and Hotel Services Act

provided that when applied 10 a person outside Malta this

defltlilion lhall be construed as if the reference to a licence were

omitted ;

(e) "ClIcursion M means the services described in item 6 of the

Schcdule to thcse regulations

(d) other terms Shall. unless the context otherwise requires.

have the meaning assigned 10 them in the Act.

The supply of two or more designated services as part of a

single transaction shall be treated as a single supply of designated

services.

A designated service shall be treated as taking place in the

country where the travel agent supplying that service is establi,hed

Provided that dnignated servicessupplicd toor for the benefit of a

person to be used by that person outside Malta shall be treated as

services suppl ied outside Malta.

S. Where a$Upplywhich is Irealed as I single supplyofservices in

tenns of regulation 3 of thew regulations includes the provision of

accommodation . the time of the said supply shall be detennined in

aorordanoe wilh the provisions of subs«tion (4) of Iot<;lion 90f thc Act .

The lax pa yable on I. lallable suppl y oflwo err more desiJIUIled

services which are to be Irealed as a single supply of services in lerms of

regul alion 3 of Ihese regulalions, and Ihe lax payable on Ihe 5Upply of

eJlcursions shall be al lhe rue of 10% ofthe laxable value of IhaUupply.

1. 1be se rvices of a lravel agent in procuring international

lransport shall be treated for all lhe purpoKl of the Act as a supply of

intemalional tnll$pon.

Th e CQ mm iuioner may

(a) give such directives to and require such informalion from

a travel'8ent as he may deem necessary for the proper application

of lhese regulations ;

(b) allow any service which is not a dc!iignaled KrvKe 10 be

treated a$ if il were a designated service if il is supplied 1~lber

wilh ~ designa ted K rvKe Ind if its value does not eueed. such

percen tage of Ihe value of the designated service as lbe

CQmm iuioner may determine .

, . A travel agent shall keep. in addition to the re,"",rlls

required in termsoflhe Act. records relating to designated se rvices

which dearly iden tify tbe said services u such and ..... Ili<:h dearly

indicate which services and goods were included io each transaction

lrealed as a single supply of service$ in virtue of regulation 3 of

these regulations.

Aient ta' I·;vjagga r gha ndu jiomm. b'iieda ma ' kun

dokumenl ftzzjoni mehlieta skond I·An , dokumentaujoni li

jkol1ha x'laqu m mB' serviui msc mmija b' mod li jkunu jidcmifitaw

tar I-imsemmija serviui bhala dak u li jku nu jindi t aw ta r liema

scrvizzi u oggelli gt w imdahhl a fkul! trans.azzjoni meqjusa bbl la

provvista waMa la ' scrvizzi bis-sahha lar-regol amenl 3 la' dawn ir-

regolamenli.

10, Salv b'kull mod idlOr provd ut fdawn ir·rcgolamenli, id-

dispotizzjonijiel ll ' l-A n u 11' t ull regolament magbmul bis-sa hha la'l-

All ghandhom ikunu jgOOddu ghall-prowis!i maghmula minn agen l; la '

I-ivjaggar ,

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~rYizz Imttmmi

Regolamcnl2

I. Akkomoda12joni rMalla li l je .... gl'IaU·uzu minn pcrsuni li ma jk unu~

normal men t jgl'lixu rMalta ffondi li~entjati bis-.salllla ta' I_An dwar il-Lukandi u I·

[§tabbilim enti li jippro~dulk e l jew la' I-An dwar i!·GueJl llouuJ u Poslijiel Furnished

gl'Iall·8tala Ii tinkludi ikliet u servizzi m-pren imllallas ghal di k I-a.kkomodazzjoni.

2. Tnnsport, minbarn tnl$JlOrl internazzjonali gl'IaU-uh! rMalt a minn pcrsuni li

ma jkunux nonnalmc nl jgl'Iixu fMalla u ra~li tajiel antillari provduti ma' dak il-

lraspon.

3. Fal:ilitajiells' konvenzjonij iet r Malla lill-pcrsuni stabbili ti baITa minn Malta,

inklut l'u1u gflall-ghan ta' dawn il-kon~enzjonijiet ta' swall , uffitji , maldtinarju u')-

uffitju, servizzi ta' sesrclarji u Hervizzi la' inlerpreli.

ll'provvisla la' s-servizzi la' IOU' Italk, s u gwidi l al·turi~li.

4. Scrvizzi la' /aurisl k«ndUng.

5.

6. H ar~iel minn flames persuni jcw itied ghall-poslijiel rMalla organimlli minn

pcrsuna fiHmeni jl ordinarja lan-negmju lagllha, inkluta ta' kull lraspon , ikel,

diverl imenl u servitti .n~llari biex jiau utali minn dawk il-persuni gllaU-gl'IlUl la' u

malul da .... k il-ha!'iiel u provduli bllala parli mi nn trl n5azzjoni .... abda.

Save as otherwise provided in these regulations. the

provi$ions of the Act and of any regulations made under tile Act

wl1 apply to supplies made by travel agents .

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