298 tal-2018

L.N. 298 of 2018

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Twelfth Schedule)

Regulations, 2018

BY VIRTUE of the powers conferred by articles 50 and 75 of

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

following regulations:-

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

Act (Amendment of Twelfth Schedule) Regulations, 2018, and these and

commencement.

regulations shall be read and construed as one with the Twelfth

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

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

(2) These regulations implement the provisions of article 1 of

Council Directive (EU) 2017/2455 of the 5th December 2017

amending Directive 2006/112/EC and Directive 2009/132/EC as

regards certain value added tax obligations for supplies of services

and distance sales of goods.

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

2019.

Paragraph (2) in item 2 of the Schedule shall be substituted Substitutes

paragraph (2) in

by the following

item 2 of the

Schedule.

"(2) (a) Invoicing shall be subject to the rules applying

in the Member State in which the supply of goods or services is

deemed to be made, in accordance with the provisions of the

Third Schedule.

(b) By way of derogation from sub-paragraph (a),

invoicing shall be subject to the following rules

(i) the rules applying in the Member State in

which the supplier has established his business or has a

fixed establishment from which the supply is made or, in

the absence of such place of establishment or fixed

establishment, the Member State where the supplier has his

permanent address or usually resides, where

A.

the supplier is not established in the

Member State in which the supply of goods or

services is deemed to be made, in accordance with

the provisions of the Third Schedule, or his

establishment in that Member State does not

intervene in the supply within the meaning of the

proviso to article 20(2) of the Act, and the person

liable for the payment of the VAT is the person to

whom the goods or services are supplied unless the

customer issues the invoice (self-billing);

B. the supply of goods or services is

deemed not to be made within the Community, in

accordance with the provisions of the Third

Schedule;

(ii) the rules applying in the Member State where

the supplier making use of one of the special schemes

referred to Parts Seven and Eight of the Fourteenth

Schedule is identified.".

€0.18