299 tal-2018

L.N. 299 of 2018

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fourteenth Schedule)

Regulations, 2018

BY VIRTUE of the powers conferred by articles 57 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

Act (Amendment of Fourteenth Schedule) Regulations, 2018, and

these regulations shall be read and construed as one with the

Fourteenth Schedule to the Value Added Tax Act, which Fourteenth

Schedule is 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 (a) in item 1 of Part Seven of the Schedule shall

be substituted by the following

"(a) "taxable person not established within the

Community" means a taxable person who has not established

his business in the territory of the Community and who has no

fixed establishment there;".

Paragraph (1)(e) in item 4 of Part Seven of the Schedule

shall be substituted by the following

"(1) (e)a statement that the person has not established his

business in the territory of the Community and has no fixed

establishment there.".

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