Value Added Tax Act (Amendment of Fifth Schedule)

L.N. 534 of 2010

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

(No. 3) Regulations, 2010

IN exercise of the powers conferred by articles 9 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 Fifth Schedule) (No. 3) Regulations, 2010, and commencement.

these regulations shall be read and construed as one with the Fifth

Schedule to the Value Added Tax Act, which Fifth 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 2009/69/EC of 25th June 2009 and 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.

Item 3 of Part Four of the Schedule shall be substituted by Substitutes item

3 of Part Four of

the following

the Schedule.

"Goods transported from a third territory

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

paragraph (1) or (4) of item 3 of Part One of this Schedule.

The exemption provided for under this item shall apply in

cases when the importation of goods is followed by the supply

of goods exempted under paragraph (1) or (4) of item 3 of Part

One of this Schedule only if at the time of importation the

importer has provided to the Comptroller of Customs the

following information

(a) his VAT identification number issued in terms

of article 10 of this Act;

(b) the VAT identification number of the

customer, to whom the goods are supplied in accordance

with paragraph (1) of item 3 of Part One of this Schedule,

issued in another Member State, or his own VAT

identification number issued in the Member State in which

the dispatch or transport of the goods ends when the goods

are subject to a transfer in accordance with paragraph (4)

of item 3 of Part One of this Schedule;

(c) the evidence that the imported goods are

intended to be transported or dispatched from Malta to

another Member State.

In addition, the Comptroller of Customs may impose

conditions including the production of further documentation

and security.".

3. Immediately after item 7 in Part Four of the Schedule,

there shall be inserted the following new item

"Importation of gas, electricity, heat or cooling energy,

through systems or networks

The importation of gas through a natural gas system

or any network connected to such a system or fed in from a

vessel transporting gas into a natural gas system or any

upstream pipeline network, of electricity or of heat or cooling

energy through heating or cooling networks.".

€0.19