241 tal-2021

L.N. 241 of 2021

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Thirteenth Schedule)

Regulations, 2021

BY VIRTUE of the powers conferred by article 75 of the Value

Added Tax Act, the Minister for Finance and Employment has made

the following regulations:-

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

Act (Amendment of Thirteenth Schedule) Regulations, 2021, and

these regulations shall be read and construed as one with the

Thirteenth Schedule to the Value Added Tax Act, which Thirteenth

Schedule is hereinafter in these regulations referred to as "the

Thirteenth Schedule".

(2) These regulations shall come into force on 1 st July 2021.

Item 2A of the Thirteenth Schedule shall be substituted by

the following

"Supplies under the One Stop Shop and the Import One

Stop Shop

Persons supplying goods or services under the One

Stop Shop or the Import One Stop Shop, in terms of Chapter 6

of Title XII of Council Directive 2006/112/EC entering into

force as from 1 st July 2021, shall not be required to issue fiscal

receipts in terms of this Schedule for such supplies of goods and

services."

Immediately after item 2A of the Thirteenth Schedule,

there shall be added the following new item

"Supplies taking place outside Malta

2B. Without prejudice to the provisions of the Twelfth

Schedule, persons who supply goods or services which, in terms

of the Third Schedule, take place outside Malta shall not be

required to issue fiscal receipts in terms of this Schedule for

such supplies.".

€0.09