Regulations, 2024

L.N. 351 of 2024

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Declaration by Exempt Persons) (Repeal)

Regulations, 2024

IN EXERCISE of the powers conferred by article 75(1)(g) 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

(Declaration by Exempt Persons) (Repeal) Regulations, 2024.

commencement .

(2) The scope of these regulations is to transpose the

provisions of Council Directive (EU) 2020/285 of 18 February 2020

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

added tax as regards the special scheme for small enterprises and

Regulation (EU) No 904/2010 as regards the administrative

cooperation and exchange of information for the purpose of

monitoring the correct application of the special scheme for small

enterprises.

These regulations shall come into force on 1 st January

(3)

2025.

The Value Added Tax (Declaration by Exempt Persons)

Regulations are hereby repealed without prejudice to anything done or

omitted to be done thereunder.

€0.09