65 tal-2015 - Regolamenti tal-2015 li jemendaw it-Tlettax-il Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 65 of 2015

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Thirteenth Schedule)

Regulations, 2015

BY VIRTUE of the powers conferred by articles 51 and 75 of

the Value Added Tax Act, the Minister for Finance has made the

following regulations:-

The title of these regulations is the Value Added Tax Act Citation.

(Amendment of Thirteenth Schedule) Regulations, 2015, and these

regulations shall be read and construed as one with the Thirteenth

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

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

In item 1 of the Schedule for the definition "fiscal receipt" Amends item 1

of the Schedule.

there shall be substituted the following

" "fiscal receipt" means a receipt or invoice issued on a

form supplied or approved in writing by the Commissioner or

issued in a manner as may be approved by the Commissioner

and containing all the information and details required to be

specified thereon, or a receipt issued by means of a fiscal cash

register, or by a fiscal taxi meter;".

Immediately after item 2 of the Schedule, there shall be Adds new item

to the Schedule.

added the following new item

"Supplies under the Mini One Stop Shop

2A. Persons supplying services under the Mini One Stop

Shop, in terms of Articles 359 and 369b of Council Directive

2006/112/EC coming in force as from 1st January 2015, shall

not be required to issue fiscal receipts in terms of this Schedule

for such services.".

In paragraph (1) of item 3 of the Schedule, for the words Amends item 3

"on a form supplied by the Commissioner." there shall be substituted of the Schedule.

the words "on a form supplied by the Commissioner:", and

immediately thereafter there shall be added the following proviso

"Provided that, for the purpose of this paragraph, a retailer

shall not include a person involved in the delivery of pre-

ordered goods.".

Item 10 of the Schedule shall be amended as follows

(a)

paragraph (3) thereof shall be substituted by the

following

"(3) Every person who issues fiscal receipts on

forms approved by the Commissioner or in a manner

approved by the Commissioner, shall account for all such

receipts in such manner as may be directed by the

Commissioner, and for this purpose the Commissioner

may give such directions regarding the processing,

recording and storing of the receipts and of the information

to be given therein as he may deem appropriate."; and

(b) paragraph (4) thereof shall be substituted by the

following

"(4) Any person who fails to account for a fiscal

receipt in the manner prescribed in this item shall be

presumed, unless the contrary is proved, to have failed to

account for a taxable supply.".

€0.18