419 tal-2012 (ln_2012_419) | MT

Malta Government Gazette — Legal Notice 2012 419 · Gazzetta tal-Gvern ta’ Malta Nru. 18,995 - 30.11.2012 — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Preamble — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

L.N. 419 of 2012

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fourth Schedule)

Regulations, 2012

IN virtue of the powers conferred by articles 8 and 75 of the

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

Investment has made the following regulations:-

Malta Government Gazette — Legal Notice 2012 419 · Gazzetta tal-Gvern ta’ Malta Nru. 18,995 - 30.11.2012 — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 1 Citation and commencement. — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

(1) The title of these regulations is the Value Added Tax

Act (Amendment of Fourth Schedule) Regulations, 2012, and these

regulations shall be read and construed as one with the Fourth

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

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

(2) These regulations bring into force the provisions of

Council Directive 2010/45/EU of the 13th July 2010 amending

Council Directive 2006/112/EC.

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

2013.

Malta Government Gazette — Legal Notice 2012 419 · Gazzetta tal-Gvern ta’ Malta Nru. 18,995 - 30.11.2012 — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 2 Amends item 1 of the Schedule. — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

Immediately after paragraph (3) of item 1 of the Schedule,

there shall be added the following new paragraph

"(4) Notwithstanding the provisions of paragraphs (2)

and (3), continuous supplies of goods over a period of more than

one calendar month which are dispatched or transported to a

Member State other than Malta and which are supplied VAT

exempt or which are transferred VAT exempt to another

Member State by a taxable person for the purposes of his

business, in accordance with the conditions laid down in item 3,

Part One, Fifth Schedule, shall be regarded as being completed

on expiry of each calendar month until such time as the supply

comes to an end.".

Malta Government Gazette — Legal Notice 2012 419 · Gazzetta tal-Gvern ta’ Malta Nru. 18,995 - 30.11.2012 — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 3 Amends item 4 of the Schedule. — 419 tal-2012 – Regolamenti tal-2012 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

In sub-paragraph (b) of item 4 of the Schedule, for the

words "for that supply." there shall be substituted the words "for that

supply:", and immediately thereafter there shall be added the

following new proviso

"Provided that, with respect to the supply of goods and the

transfer of goods referred to in this item, the provision of

paragraph (2) in item 1 and the occurrence of sub-paragraph (b)

of item 3 shall not apply.".

€0.09

419 tal-2012

Statutory Text (4 Articles)

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