Value Added Tax (Amendment of Fifth Schedule) Regulations,

L.N. 138 of 2022

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Fifth Schedule) Regulations,

IN EXERCISE of the powers conferred by article 75 of the

Value Added Tax Act, the Minister responsible for finance has made

the following regulations:-

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

Act (Amendment of Fifth Schedule) Regulations, 2022 and these and

commencement.

regulations shall be read and construed as one with the Fifth Schedule to Cap. 406.

the Value Added Tax Act, hereinafter in these regulations referred to as

"the Fifth Schedule".

(2) The scope of these regulations is to transpose article 1(2) and

(3) of Council Directive (EU) 2019/2235 of 16 December 2019

amending Directive 2006/112/EC on the common system of value added

tax and Directive 2008/118/EC concerning the general arrangements for

excise duty as regards defence efforts within the Union framework.

These regulations shall come into force on the 1 st July 2022.

(3)

Item 14 of Part One of the Fifth Schedule and the title Amends the

Fifth Schedule.

thereto shall be substituted by the following

"Certain transactions treated as exports

(1) The supply of goods or services to the European

Commission or to an agency or a body established under European

Union law where the European Commission or such an agency or body

purchases those goods or services in the execution of the tasks

conferred on it by European Union law in order to respond to the

COVID-19 pandemic, except where the goods and services purchased

are used, either immediately or at a later date, for the purposes of

onward supplies for consideration by the European Commission or

such an agency or body

Provided that, when the conditions for the exemption cease

to apply, the European Commission or the agency or body concerned

which received the exempt supply shall inform the Commissioner and

the supply of those goods or services shall be subject to tax under the

conditions applicable at that time.

(2) The supply of goods or services within Malta, intended

either for the armed forces of other Member States for the use of those

forces, or of the civilian staff accompanying them, or for supplying

their messes or canteens when such forces take part in a defence effort

carried out for the implementation of a European Union activity under

the common security and defence policy.

(3) The supply of goods or services to another Member State,

intended for the armed forces of any Member State other than the

Member State of destination itself, for the use of those forces, or of the

civilian staff accompanying them, or for supplying their messes or

canteens when such forces take part in a defence effort carried out for

the implementation of a European Union activity under the common

security and defence policy.".

3. Item 9 of Part Four of the Fifth Schedule and the title

thereto shall be substituted by the following

"Certain importations of goods in an official capacity

9. (a) The importation of goods by the European

Commission or by an agency or a body established under European

Union law where the European Commission or such an agency or body

imports those goods in the execution of tasks conferred on it by

European Union law in order to respond to the COVID-19 pandemic,

except where the goods imported are used, either immediately or at a

later date, for the purposes of onward supplies for consideration by the

European Commission or such an agency or body

Provided that, when the conditions for the exemption cease

to apply, the European Commission or the agency or body concerned

shall inform the Comptroller of Customs and the importation of those

goods shall be subject to tax under the conditions applicable at that

time.

(b) The importation of goods by the armed forces of

other Member States for the use of those forces, or of the civilian

staff accompanying them, or for supplying their messes or

canteens when such forces take part in a defence effort carried

out for the implementation of a European Union activity under

the common security and defence policy.".

€0.18