72 tal-2010 - Regolamenti tal-2010 li jemendaw il-Ħdax-il Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 72 of 2010

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Eleventh Schedule) (Amendment)

Regulations, 2010

IN virtue of the powers conferred by articles 48 and 75 of the

Value Added Tax Act, 1998, hereinafter referred to as “the 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

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

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

the Value Added Tax Act, hereinafter in these regulations referred

to as “the Schedule”.

(2) These regulations shall be deemed to have come

into force on the 1st January, 2010.

Immediately after item 8 of the Schedule there shall be

inserted the new item 9 as follows

“Records pursuant to tax payable as per article 20(2).

Every taxable person who is not registered under

article 10 and every non taxable legal person identified for

VAT purposes shall keep records in sufficient detail as to

enable the determination of the value of the purchases made

by him in Malta pursuant to article 20(2) including

(a) a description of the services and / or goods

and the consideration paid;

(b)

the relative invoices;

(c)

all other supporting documents.”.

€0.09