State) (Amendment) Regulations, 2011

L.N. 36 of 2011

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Refund of Value Added Tax to taxable persons

not established in Malta but established in another Member

State) (Amendment) Regulations, 2011

IN exercise of the powers conferred by articles 26 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

(Refund of Value Added Tax to taxable persons not established in

Malta but established in another Member State) (Amendment)

Regulations, 2011, and these regulations shall be read and construed

as one with the Value Added Tax (Refund of Value Added Tax to

taxable persons not established in Malta but established in another

Member State) Regulations, hereinafter referred to as "the principal

regulations".

(2) These Regulations shall deemed to have come into force

on 1st October, 2010.

(3) These Regulations transpose the relevant provisions of

Council Directive 2010/66/EU of 14th October, 2010, amending

Article 15(1) of Council Directive 2008/9/EC of 12 February 2008,

which laid down the rules for the refund of value added tax provided

in Council Directive 2006/112/EC of 28th November, 2006 to taxable

persons not established in the Member State of refund, but established

in another Member State.

In sub-regulation (1) of regulation 15 of the principal

regulations, for the words "regulations 8, 9, and 11." there shall be

substituted the words "regulations 8, 9, and 11:" and immediately

thereafter there shall be added the following proviso

"Provided that refund applications which relate to refund

periods in 2009 shall be submitted to the Member State of

establishment by not later than the 31st March, 2011.".

€0.09