Regulations, 2019

L.N. 250 of 2019

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Third Schedule)

Regulations, 2019

IN EXERCISE of the powers conferred by articles 7 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 Third Schedule) Regulations, 2019 and these and

commencement.

regulations shall be read and construed as one with the Third Schedule

to the Value Added Tax Act, which Third Schedule is hereinafter in Cap. 406.

these regulations referred to as "the Third Schedule".

(2) These regulations shall bring into force the provisions of

Article 1 of Council Directive (EU) 2018/1910 of the 4 th December

2018 amending Directive 2006/112/EC as regards the harmonization

and simplification of certain rules in the value added tax system for the

taxation of trade between Member States.

These regulations shall come into force, on the 1 st January

(3)

2020.

Item 1 in Part One of the Third Schedule, shall be amended Amends item 1

of Part One of

as follows

the Third

Schedule.

(a) in paragraph (c) thereof, the words "where they are

imported." shall be substituted by the words "where they are

imported;"; and

(b) immediately after paragraph (c) thereof, there shall be

added a new paragraph (d) as follows:-

"(d) (i) Where the same goods are supplied

successively and those goods are dispatched or transported

from one Member State to another Member State directly

from the first supplier to the last customer in the chain, the

dispatch or transport shall be ascribed only to the supply

made to the intermediary operator.

(ii) By way of derogation from sub-paragraph

(i), the dispatch or transport shall be ascribed only to

the supply of goods by the intermediary operator

where the intermediary operator has communicated to

his supplier the VAT identification number issued to

him by the Member State from which the goods are

dispatched or transported.

(iii) For the purpose of paragraph (d)

"intermediary operator" means a supplier within the

chain, apart from the first supplier in the chain, who

dispatches or transports the goods either himself or

through a third party acting on his behalf.".

€0.18