444 tal-2010 - Regolamenti tal-20l0 li jemendaw it-Tnax-il Skeda li tinsab ma' l-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 444 of 2010

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Twelfth Schedule) (Amendment)

Regulations, 2010

IN virtue of the powers conferred by articles 50(5) and 75 of the

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

Investment has made the following regulations:-

The title of these regulations is the Value Added Tax Citation.

(Twelfth Schedule) (Amendment) Regulations, 2010, and these

regulations shall be read and construed as one with the Twelfth Cap. 406.

Schedule to the Value Added Tax Act, which Twelfth Schedule is

hereinafter in these regulations referred to as "the Schedule".

Item 1 of the Schedule shall be substituted by the Substitutes item

1 of the

following

Schedule.

"1. Save as the Commissioner may otherwise allow, a

document shall not constitute a tax invoice unless

(a) all the particulars required by this Schedule

are properly and fully stated; or

(b) the invoicing requirements set out

in

Directive 2006/112/EC are fully complied with.".

Item 2 of the Schedule shall be amended as follows

Amends item 2

of the Schedule.

(a)

the number "2. (1)" shall be renumbered "2."; and

(b) paragraph (e) of item 2, as renumbered, shall be

substituted by the following

"(e) where an intra-Community supply takes

place, any reference indicating such intra-Community

supply;".

Item 3 of the Schedule shall be amended as follows

Amends item 3

of the Schedule.

(a)

the words "The categories referred to in sub-

paragraph (e) of paragraph (1) of item 2 are:" shall be

substituted by the words "A tax invoice may also contain the

type of the supply by reference to the categories as follows:";

(b)

paragraph (h) shall be deleted; and

(c)

paragraphs (i) and (j) shall be re-numbered as

paragraphs (h) and (i) respectively.

In item 6 of the Schedule, for the the words "distinguishing

between:" there shall be substituted the words "and may distinguish

between:".

In item 7 of the Schedule, the words "When the invoice is

for a supply to which article 20(2)(a) refers, it shall, moreover,

contain the word "Triangulation"." shall be deleted.

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