Regulations, 2010

L.N. 533 of 2010

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Third Schedule)

Regulations, 2010

IN exercise of the powers conferred by articles 7 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 Citation and

Act (Amendment of Third Schedule) Regulations, 2010, and these commencement.

regulations shall be read and construed as one with the Third

Schedule to the Value Added Tax Act, which Third Schedule is Cap. 406.

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

(2) These regulations shall come into force on the 1st January

2011. (3) These regulations transpose the relevant provisions of

Council Directive 2009/162/EU of 22nd December 2009 amending

Council Directive 2006/112/EC of 28th November 2006 on the

common system of value added tax.

In Part One of the Schedule, immediately after item 4 there Adds new item

in Part One of

shall be inserted the following new item

the Schedule.

"Supplies of gas through a natural gas system, of

electricity and of heat or cooling energy through heating and

cooling networks

(1) The place of supply to a taxable dealer of the

supply of gas through a natural gas system situated within the

territory of the Community or any network connected to such a

system, the supply of electricity or the supply of heat or cooling

energy through heating or cooling networks shall be deemed to

be the place where that taxable dealer has established his

business or has a fixed establishment for which the goods are

supplied or, in the absence of such a place of business or fixed

establishment, the place where he has his permanent address or

usually resides.

For the purposes of this paragraph, "taxable dealer" shall

mean a taxable person whose principal activity in respect of

purchases of gas, electricity, heat or cooling energy is reselling

those products and whose own consumption of those products is

negligible.

(2) Where a supply of gas through a natural gas system

situated within the territory of the Community or any network

connected to such a system, the supply of electricity or the

supply of heat or cooling energy through heating or cooling

networks is not covered by paragraph (1), the place of supply

shall be deemed to be the place where the customer effectively

uses and consumes the goods

Provided that where all or part of the gas, electricity or

heat or cooling energy is not effectively consumed by the

customer, those non-consumed goods shall be deemed to have

been used and consumed at the place where the customer has

established his business or has a fixed establishment for which

the goods are supplied. In the absence of such a place of

business or fixed establishment, the customer shall be deemed

to have used and consumed the goods at the place where he has

his permanent address or usually resides.".

3. Paragraph (h) of item 11 of Part Two of the Schedule shall

be substituted by the following

"(h) the provision of access to a natural gas system

situated within the territory of the Community or to any network

connected to such a system, to the electricity system or to

heating or cooling networks, or the transmission or distribution

through these systems or networks, and the provision of other

services directly linked thereto;".

€0.19