132 tal-2009 - Regolamenti tal-2009 li jemendaw l-Erbatax-il Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 132 of 2009

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Fourteenth Schedule) (Amendment)

Regulations, 2009

IN virtue of the powers conferred by articles 57 and 75 of the

Value Added Tax Act, the Minister of Finance, the Economy and

Investment has made the following regulations

(1) The title of these regulations is the Value Added Tax

(Fourteenth Schedule) (Amendment) Regulations, 2009 and these

shall be read and construed as one with the Fourteenth Schedule to

the Value Added Tax Act, which Fourteenth Schedule is hereinafter

in these regulations referred to as “the Schedule”.

(2) These regulations bring into force the provisions of

Council Directive 2008/8/EC of the 12th February 2008 amending

Council Directive 2006/112/EC as regards the place of supply of

services.

As of the 1st January, 2010, paragraphs (2) and (3) of item

1 in Part Seven of the Schedule shall be substituted as follows

“(2) “Electronic services” and “electronically supplied

services” means those services referred to in paragraph (2) of

item 10, Part Two 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 10, Part Two of the Third Schedule to the Act.”.

As of the 1st January 2015, Part Seven of the Schedule

shall be substituted as follows

“Part Seven

Special scheme for telecommunications, broadcasting or

electronic services supplied by taxable persons not established

within the Community

Interpretation

1. In this Part, unless the context otherwise requires

(a) “taxable person not established within the

Community” means a taxable person who has not established

his business in the territory of the Community and who has no

fixed establishment there and who is not otherwise required to

be identified for VAT purposes under Article 10 of the Act;

(b) “Member State of consumption” means the

Member State in which the supply of the telecommunications,

broadcasting or electronic services is deemed to take place

according to item 10 (1) in Part Two of the Third Schedule to

the Act;

(c) “telecommunications services” and “broadcasting

services” mean the services referred to in points (a) and (b)

of the first paragraph of item 10 (1) in Part Two of the Third

Schedule to the Act;

(d) “electronic services” and “electronically supplied

services” mean the services referred to in point (c) of the first

paragraph of item 10 in Part Two of the Third Schedule to the

Act;

(e) “VAT return” means the statement containing the

information necessary to establish the amount of VAT due in

each Member State.

2. The Commissioner shall permit any taxable person not

established within the Community supplying telecommunications,

broadcasting or electronic services to a non-taxable person who

is established in a Member State or has his permanent address

or usually resides in a Member State, to use this special scheme.

This scheme applies to all those services supplied within the

Community.

3. The taxable person not established within the Community

shall state to the Commissioner when he commences or ceases

his activity as a taxable person, or changes that activity in such

a way that he no longer meets the conditions necessary for use

of this special scheme. He shall communicate that information

electronically.

(1) The information which the taxable person

not established within the Community must provide to the

Commissioner when he commences a taxable activity shall contain

the following details

(a) name;

(b)

postal address;

(c) electronic addresses, including websites;

(d)

national tax number, if any;

(e) a statement that the person is not identified for VAT

purposes within the Community.

(2) The taxable person not established within in the

Community shall notify the Commissioner of any changes in the

information provided.

The Commissioner shall allocate to the taxable person not

established within the Community an individual VAT identification

number and shall notify him of that number by electronic means.

On the basis of the information used for that identification,

Member States of consumption may have recourse to their own

identification systems.

The Commissioner shall delete the taxable person not

established within the Community from the identification register

in the following cases

(a) if he notifies the Commissioner that he no longer

supplies telecommunications, broadcasting or electronic

services;

(b) if it may otherwise be assumed that his taxable

activities have ceased;

(c) if he no longer meets the conditions necessary for

use of this special scheme;

(d) if he persistently fails to comply with the rules

relating to this special scheme.

The taxable person not established within the Community

shall submit by electronic means to the Commissioner a VAT return

for each calendar quarter, whether or not telecommunications,

broadcasting or electronic services have been supplied. The VAT

return shall be submitted within 20 days following the end of the

tax period covered by the return.

The VAT return shall show the identification number and,

for each Member State of consumption in which VAT is due, the

total value, exclusive of VAT, of supplies of telecommunications,

broadcasting and electronic services carried out during the tax

period and total amount per rate of the corresponding VAT.

The applicable rates of VAT and the total VAT due must also be

indicated on the return.

The value added tax return shall be made out in euro.

If the supplies have been made in other currencies, the taxable

person not established within the Community shall, for the purpose

of completing the VAT return, use the exchange rate applying on

the last day of the tax period. 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.

The taxable person not established within the

Community shall pay the VAT, making reference to the relevant

VAT return, when submitting the VAT return, at the latest,

however, at the expiry of the deadline by which the return must be

submitted.

Payment shall be made to a bank account denominated in

euro, designated by the Commissioner.

A taxable person not established within the Community

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.

(1) The taxable person not established within the

Community shall keep records of the transactions covered by this

special scheme. Those records must be sufficiently detailed to

enable the tax authorities of the Member State of consumption to

verify that the VAT return is correct.

(2) The records referred to in paragraph (1) must be

made available electronically on request to the Commissioner and

to the Member State of consumption.

Those records must be kept for a period of ten years from the

end of the year during which the transaction was carried out.”.

4. As of the 1st January 2015, immediately after Part Seven

of the Schedule, there shall be added the following new part

“Part Eight

Special scheme for telecommunications, broadcasting or

electronic services supplied by taxable persons established

within the Community but not in the Member State of

consumption

Interpretation

1. In this Part, unless the context otherwise requires

(a) “taxable person not established in the Member State

of consumption” means a taxable person who has established

his business in the territory of the Community or has a fixed

establishment there but has not established his business and

has no fixed establishment within the territory of the Member

State of consumption;

(b) “Member State of identification” means the

Member State in the territory of which the taxable person

has established his business or, if he has not established

his business in the Community, where he has a fixed

establishment.

Where a taxable person has not established his business

in the Community, but has more than one fixed establishment

therein, the Member State of identification shall be the

Member State with a fixed establishment where that taxable

person indicates that he will make use of this special

scheme. The taxable person shall be bound by this decision

for the calendar year concerned and the two calendar years

following.

(c) “Member State of consumption” means the

Member State in which the supply of the telecommunications,

broadcasting or electronic services is deemed to take place

according to item 10 (1) in Part Two of the Third Schedule to

the Act;

(d) “telecommunications services” and “broadcasting

services” mean the services referred to in points (a) and (b)

of the first paragraph of item 10 (1) in Part Two of the Third

Schedule to the Act;

(e) “electronic services” and “electronically supplied

services” mean the services referred to in point (c) of the first

paragraph of item 10 (1) in Part Two of the Third Schedule to

the Act;

(f) “VAT return” means the statement containing the

information necessary to establish the amount of VAT due in

each Member State.

2. The Commissioner shall permit any taxable person

not established in the Member State of consumption supplying

telecommunications, broadcasting or electronic services to a non-

taxable person who is established or has his permanent address or

usually resides in that Member State, to use this special scheme.

This special scheme applies to all those services supplied in the

Community.

3. The taxable person not established in the Member State of

consumption shall state to the Commissioner when he commences

and ceases his taxable activities covered by this special scheme,

or changes those activities in such a way that he no longer meets

the conditions necessary for use of this special scheme. He shall

communicate that information electronically.

4. A taxable person making use of this special scheme

shall, for the taxable transactions carried out under this scheme,

be identified for VAT purposes in Malta only. For that purpose the

Commissioner shall use the individual VAT identification number

already allocated to the taxable person in respect of his obligations

under the internal system.

On the basis of the information used for that identification,

Member States of consumption may have recourse to their own

identification systems.

5. The Commissioner shall exclude the taxable person not

established in the Member State of consumption from this special

scheme in any of the following cases

(a) if he notifies that he no longer supplies telecom-

munications, broadcasting or electronic services;

(b) if it may otherwise be assumed that his taxable

activities covered by this special scheme have ceased;

(c) if he no longer meets the conditions necessary for

use of this special scheme;

(d) if he persistently fails to comply with the rules

relating to this special scheme.

6. The taxable person not established in the Member

State of consumption shall submit by electronic means to the

Commissioner a VAT return for each calendar quarter, whether or

not telecommunications, broadcasting or electronic services have

been supplied. The VAT return shall be submitted within 20 days

following the end of the tax period covered by the return.

7. The VAT return shall show the identification number

referred to in item 4 of this Part and, for each Member State of

consumption in which VAT is due, the total value, exclusive of

VAT, of supplies of telecommunications, broadcasting or electronic

services carried out during the tax period and the total amount per

rate of the corresponding VAT. The applicable rates of VAT and the

total VAT due must also be indicated on the return.

Where the taxable person has one or more fixed

establishments, other than that in Malta, from which the services

are supplied, the VAT return shall in addition to the information

referred to in the first paragraph include the total value of supplies

of telecommunications, broadcasting or electronic services covered

by this special scheme, for each Member State in which he has

an establishment, together with the individual VAT identification

number or the tax reference number of this establishment, broken

down by Member State of consumption.

8. The value added tax return shall be made out in euro.

If the supplies have been made in other currencies, the taxable

person not established in the Member State of consumption shall,

for the purpose of completing the VAT return, use the exchange rate

applying on the last day of the tax period. 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 taxable person not established in the Member

State of consumption shall pay the VAT, making reference to the

relevant VAT return, when submitting the VAT return, at the latest,

however, at the expiry of the deadline by which the return must be

submitted.

Payment shall be made to a bank account denominated in

euro, designated by the Commissioner.

10. The taxable person not established in the Member

State of consumption making use of this special scheme may not,

in respect of his taxable activities covered by this scheme, deduct

VAT pursuant to article 23 of this Act. Notwithstanding this,

upon application, the taxable person in question shall be granted a

refund under such conditions and subject to such limitations as the

Minister may by regulations prescribe.

If the taxable person not established in the Member State of

consumption making use of this special scheme also carries out in

the Member State of consumption activities not covered by this

scheme in respect of which he is obliged to be registered for VAT

purposes, he shall deduct VAT in respect of his taxable activities

which are covered by this scheme in the VAT return to be submitted

in the Member State of consumption.

11. (1) The taxable person not established in the Member

State of consumption shall keep records of the transactions covered

by this special scheme. Those records must be sufficiently detailed

to enable the tax authorities of the Member State of consumption

to verify that the VAT return is correct.

(2) The records referred to in paragraph (1) must be

made available electronically on request to the Member State of

consumption and to the Commissioner.

Those records must be kept for a period of 10 years from 31

December of the year during which the transaction was carried

out.”.

€0.75