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The Value Added Tax (Amendment) Act (Act No. X Of 2003)

AN ACT enacted by the Parliament of

Malta.

AN ACT to amend the Value Added Tax

Act, Cap. 406.

A 965
Nag[ti l-kunsens tieg[i.
(L.S.) GUIDO DE MARCO
President
3 ta’ Ottubru, 2003
ATT Nru. X ta’ l-2003

Att biex jemenda l-Att dwar Taxxa fuq il-Valur Mi]jud, Kap. 406.

IL-PRESIDENT, bil-parir u l-kunsens tal-Kamra tad-Deputati, imlaqqa’ f’dan il-Parlament, u bl-Awtorità ta’ l-istess, [are; b’li;i dan li ;ej>
1. (1) It-titolu fil-qosor ta’ dan l-Att huwa Att ta’ l-2003 li jemenda l-Att dwar Taxxa fuq il-Valur Mi]jud. Dan l-Att g[andu jinqara u jiftiehem [a;a wa[da ma’ l-Att dwar Taxxa fuq il-Valur Mi]jud, hawnhekk i]jed ’il quddiem imsejja[ f’dan l-Att “l-Att prin/ipali”.
(2) Dan l-Att g[andu jid[ol fis-se[[ f’dik id-data jew dati li l-Ministru responsabbli g[all-finanzi jista’ jistabbilixxi b’avvi] fil- Gazzetta, u dati differenti jistg[u ji;u hekk stabbiliti dwar disposizzjonijiet differenti ta’ dan l-Att, [lief g[all-artikolu 20 li g[andu jitqies li beda jse[[ fl-1 ta’ Jannar 1999.
2. L-arran;ament ta’ l-Att fl-Att prin/ipali g[andu jinbidel b’dan li ;ej>-
“Arran;ament ta’ l-Att
Taqsima I Preliminari
1. Titolu fil-qosor u bidu fis-se[[
2. Tifsir
3. Amministrazzjoni

Titolu fil-qosor u bidu fis-se[[.

Sostituzzjoni ta’ l- Arran;ament ta’ l- Att.

A 966
Taqsima II G[an tat-Taxxa
4. :bir tat-taxxa
5. Persuna Taxxabbli u attività ekonomika
6. Operazzjonijiet li jikkostitwixxu provvisti, akkwisti intra- Komunitarji u importazzjonijiet
7. Lok ta’ provvista, akkwisti intra-Komunitarji u
importazzjonijiet
8. }mien ta’ provvista, akkwisti intra-Komunitarji u importazzjonijiet
9. E]enzjonijiet
Taqsima III Re;istrazzjoni u ]mien ta’ Taxxa
10. Re;istrazzjoni ta’ persuni taxxabbli
11. Re;istrazzjoni ta’ persuni taxxabbli li jmexxu intrapri]i ]g[ar
12. Re;istrazzjoni ta’ persuni li jag[mlu akkwisti intra- Komunitarji
13. Dispo]izzjonijiet ;enerali dwar re;istrazzjoni
14. Aktar klassifikazzjoni ta’ persuni re;istrati
15. Avvi] li jirrelata ma’ /erti tran]azzjonijiet
16. Tag[rif minn persuni taxxabbli mhux re;istrati ta[t din it- Taqsima
17. }mien ta’ Taxxa
Taqsima IV Kif Ti;i Stabbilita u Tit[allas it-Taxxa
18. Valur taxxabbli
19. Rata ta’ Taxxa
20. Persuni responsabbli g[all-[las tat-taxxa
21. Ólas tat-taxxa
22. Output tax, input tax u kreditu g[all-input tax
23. Tnaqqis
24. Ólas lura ta’ kreditu e//essiv
25. Ólas lura lill-persuni mhux re;istrati ta[t l-Artikolu 10
26. Talba g[all-[las lura ta[t l-Artikolu 25
Taqsima V Denunzji, Stejjem, Penalitajiet u Appelli
27. Denunzji
28. A;;ustamenti fid-denunzji
29. Pre]unzjoni dwar dikjarazzjonijiet fid-denunzji
30. Dikjarazzjonijiet minn persuni e]entati u dikjarazzjonijiet o[ra, e//.
31. Setg[a li tintg[amel stima meta ma tintbag[tx id-denunzja
32. Setg[a li tintg[amel stima meta tkun intbag[tet id-denunzja
33. Setg[a li tintg[amel stima lil persuni o[ra
34. Stejjem
35. Stejjem addizzjonali u stejjem riveduti
36. Pre]unzjoni dwar l-ammonti murija fl-istejjem
37. Penali amministrattiva g[al denunzja li ma tkunx korretta
38. Penali amministrattiva g[al nuqqas li tintbag[at denunzja jew dikjarazzjonijiet o[ra jew stqarrijiet
39. Penali amministrattiva fin-nuqqas ta’ applikazzjoni g[ar- re;istrazzjoni jew ta’ g[oti ta’ avvi]
40. Penali amministrattiva g[al nuqqas minn persuna re;istrata ta[t l-artikolu 11
41. Penali mnaqqsa u penali mi]juda
42. Sku]a ra;onevoli
43. Appell kontra stima
44. Ówejje; o[ra li jistg[u jin;iebu quddiem l-Appell
45. Bord ta’ l-Appelli dwar it-Taxxa fuq il-Valur Mi]jud
46. Ówejje; regolati bid-Disa’ Skeda
47. Appell quddiem il-Qorti ta’ l-Appell
Taqsima VI Dokumentazzjoni u Tag[rif
48. Dokumentazzjoni li g[andha tin]amm
49. Inklu]joni tat-taxxa fil-prezz ta’ provvisti
50. Fattura ta’ Taxxa
51. Dokumenti li g[andhom ji;u provduti f’ka]i o[ra
52. Produzzjoni ta’ fatturi minn persuni li lilhom tkun ing[atat provvista
53. Spezzjonijiet
54. D[ul f’postijiet ta’ abitazzjoni
55. Tag[rif li jkollhom /erti detenturi ta’ li/enzja
56. Segretezza uffi/jali
Taqsima VII Ka]ijiet Spe/jali
57. Ka]ijiet spe/jali
Taqsima VIII :bir, Garanzija u {las Lura
58. Kaw]a mill-Kummissarju
59. Titolu e]ekuttiv
A 967
A 968
60. Restrizzjonijiet fuq ir-rilaxx ta’ o;;etti importati
61. Setg[at li g[andhom x’jaqsmu ma’ o;;etti importati
62. Privile;; spe/jali
63. Garanzija g[at-taxxa dovuta fuq provvisti
64. }mien iqsar g[all-g[emil ta’ denunzja
65. Irkant ;udizzjarju
66. Rappre]entanti
67. Tqassim ta’ [las
68. Ólas lura
69. Ólas lura ta’ taxxa m[allsa li ma kienitx dovuta u taxxa m[allsa ]ejda
70. Arran;amenti diplomati/i u konsulari
71. Ólas lura ta’ taxxa f’ka]ijiet o[ra
Taqsima IX Mixxellanji
72. Validità ta’ avvi]i, e//.
73. Tqassim u notifika ta’ avvi]i, e//.
74. Mg[ax
75. Setg[a ta’ g[emil ta’ regolamenti
Taqsima X Reati u Pieni
76. Meta wie[ed jonqos li japplika g[ar-re;istrazzjoni, jew li j]omm u jag[ti kull dokumentazzjoni u denunzja
77. Nuqqasijiet f’kull dokumentazzjoni, e//. u stqarrijiet qarrieqa
78. Ótija regolari
79. Tfixkil ta’ uffi/jali
80. Reati li g[andhom x’jaqsmu ma’ l-importazzjonijiet
81. Reati ;enerali
82. Reati minn uffi/jali prin/ipali ta’ korpi ta’ persuni u minn min i[addem
83. Prosekuzzjoni
84. Penali f’ka] ta’ kompromess
Taqsima XI Dispo]izzjonijiet Transitorji
85. Ri]erva
86. Tifsir ta’ /erti kuntratti
Skedi
L-Ewwel Skeda
Attivitajiet minn Awtoritajiet Pubbli/i
It-Tieni Skeda
Provvisti, Akkwisti Intra-Komunitarji u Importazzjonijiet
1. Provvisti> regola ;enerali
2. Ener;ija
3. Drittijiet fuq il-proprjeta
4. Kunsinna fi ]mien imtawwal
5. Hire purchase
6. Trasferiment ta’ o;;etti ta[t kuntratt ta’ kummisjoni
7. Kuntratt ta’ xog[lijiet
8. Obbligazzjoni li jieqaf att jew li ji;i tollerat att
9. Provvisti in/identali
10. Permuta
11. Provvisti minn a;enti mag[rufa
12. Provvisti minn a;enti mhux mag[rufa
13. Provvista b’korrispettiv ta’ o;;etti li jag[mlu sehem minn attività ekonomika
14. Applikazzjoni ta’ o;;etti li jag[mlu sehem minn attività ekonomika
15. U]u privat ta’ o;;etti li jag[mlu sehem minn attività
ekonomika
16. Trasferiment ta’ negozju vijabbli
17. Trasferiment ta’ o;;etti lejn Stat Membru ie[or
18. Akkwisti intra-Komunitarji
19. Importazzjoni
It-Tielet Skeda
Lok ta’ Provvisti, Akkwisti Intra-Komunitarji u
Importazzjonijiet
1. Provvista ta’ o;;etti> regola ;enerali
2. O;;etti installati jew immuntati
3. O;;etti provduti fuq bastimenti, in;enji ta’ l-ajru u ferroviji
4. Bejg[ li jsir f’/ertu distanza
5. Provvista ta’ servizzi> regola ;enerali
6. Servizzi li g[andhom x’jaqsmu ma’ proprjeta immobbli
7. Trasport u servizzi an/illari
8. Servizzi kulturali, e//.
9. Valutazzjoni ta’ xog[ol li jsir fuq proprjeta immobbli
10. Servizzi provduti fejn ix-xerrej huwa stabbilit
A 969
A 970
11. Servizzi ta’ telekomunikazzjoni u servizzi provduti b’mod elettroniku
12. Intermedjarji
13. Akkwisti intra-Komunitarji> regola ;enerali
14. Lok ta’ akkwist intra-Komunitarju ta[t numru ta’
identifikazzjoni mog[ti ta[t dan l-Att
15. Importazzjonijiet
Ir-Raba’ Skeda
}mien ta’ Provvista, Akkwisti Intra-Komunitarji u
Importazzjonijiet
1. Data li fiha jitqies li tkun dovuta t-taxxa fil-ka] ta’ provvista ta’ o;;etti
2. Data li fiha jitqies li tkun dovuta t-taxxa fil-ka] ta’ provvista
ta’ servizzi
3. Data li fiha jkollha tit[allas it-taxxa fuq provvisti
4. Data li fiha jkollha tit[allas it-taxxa fuq provvisti intra- Komunitarji e]entati
5. Data li fiha jitqies li tkun dovuta t-taxxa fil-ka] ta’ akkwisti intra-Komunitarji
6. Data li fiha jkollha tit[allas it-taxxa fuq akkwisti intra- Komunitarji
7. Data li fiha titqies li tkun dovuta t-taxxa u meta jkollha tit[allas
it-taxxa fil-ka] ta’ importazzjonijiet
Il-Óames Skeda E]enzjonijiet Taqsima Wie[ed
Provvisti e]enti bil-kreditu
1. O;;etti esportati
2. Traffiku internazzjonali ta’ o;;etti
3. Provvisti intra-Komunitarji
4. Trasport internazzjonali u servizzi an/illari
5. Sensala u intermedjarji o[ra
6. Bastimenti tal-ba[ar
7. In;enji ta’ l-ajru
8. Deheb
9. Ikel
10. O;;etti farma/ewti/i
11. Trasport
Taqsima Tnejn
Provvisti e]enti bla kreditu
1. Proprjeta immobbli
2. Servizzi ta’ assigurazzjoni
3. Servizzi ta’ kreditu, bankarji u o[rajn
4. Servizzi kulturali u reli;ju]i
5. Sports
6. Servizzi li g[andhom x’jaqsmu ma’ /erti servizzi e]entati
7. Servizzi minn organizzazzjonijiet li ma jag[mlux profitt lill- membri tag[hom
8. Lotteriji
9. Servizzi postali
10. Sa[[a u welfare
11. Edukazzjoni
12. Provvisti ta’ o;;etti li dwarhom il-bejjieg[ ma kienx ikkwalifika g[all-kreditu ta’ input tax
Taqsima Tlieta
Akkwisti intra-Komunitarji e]entati
1. Akkwisti intra-komunitarji mag[mula bil-g[an li ssir provvista sussegwenti
2. Akkwisti ta’ o;;etti li l-provvista jew l-importazzjoni tag[hom tkun e]entata
3. Akkwisti ta’ o;;etti fejn it-taxxa tkun tista’ tit[allas lura
4. Re;im tas-sospensjoni tad-dazju
5. Ikel
6. Investiment ta’ deheb
7. O;;etti su;;etti g[all-iskema ta’ taxxa fuq il-mar;ini tal-profitt
Taqsima Erba’ Importazzjonijiet e]entati
1. Importazzjoni ta’ o;;etti li l-provvista tag[hom hija e]entata
2. O;;etti e]entati mid-dazju tad-dwana
3. O;;etti trasportati minn territorju terz
4. Qabdiet ta’ [ut
5. Ri-importazzjoni
6. Ikel
7. Investiment ta’ deheb
A 971
A 972
Taqsima Óamsa
Tifsiriet
1. Ikel
2. Provvista ta’ ikel fil-kors ta’ catering
3. O;;etti farma/ewti/i
4. Proprjetà immobbli
5. Organizzazzjonijiet li ma jag[mlux profitt
6. Investiment ta’ deheb
Is-Sitt Skeda Thresholds Taqsima Wie[ed Intrapri]i ]g[ar
1. Threshold fi]-]mien ta’ l-applikazzjoni
2. Persuni re;istrati ta[t l-Artikolu 10
3. Threshold ta’ persuni re;istrati ta[t l-Artikolu 11
4. Valur totali ta’ bejg[
5. }mien relevanti
6. Tlett xhur kalendarji
7. Threshold tad-d[ul u threshold tal-[ru;
8. Tag[rif li g[andu jing[ata lill-Kummissarju
Tabella
Taqsima Tnejn

Threshold ta’ Akkwisti

1. It-threshold ta’ l-akkwisti
2. Il-valur ta’ akkwisti intra-Komunitarji
Taqsima Tlieta

Threshold ta’ bejg[ li jsir f’/ertu distanza

1. Threshold ta’ bejg[ li jsir f’/ertu distanza
2. Valur ta’ bejg[ li jsir f’/ertu distanza
Is-Seba’ Skeda
Valur Taxxabbli
Valur taxxabbli ta’ provvisti> Partiti 1 sa 8
Valur taxxabbli ta’ akkwisti intra-Komunitarji> Partiti 9 u 10
Valur taxxabbli ta’ importazzjonijiet> Partiti 11 sa 13
It-Tmien Skeda
Rata ta’ Taxxa
Id-Disa’ Skeda
Appelli quddiem il-Bord ta’ l-Appelli dwar it-Taxxa fuq il-Valur
Mi]jud
1. Kompo]izzjoni tal-Bord
2. Segretarju tal-Bord
3. Kompetenza tal-Bord
4. Appelli kontra stimi
5. Ólas ta’ taxxa
6. Referenzi lill-Bord
7. Pro/eduri tal-Bord
L-G[axar Skeda
Tnaqqis
1. Eli;ibilità ta’ kreditu g[all-input tax
2. Prova dwar input tax
3. Taxxa li m’g[andhiex titqies b[ala input tax
4. Taxxa li f’parti minnha titqies b[ala input tax
5. Attribuzzjoni ta’ input tax
6. Attribuzzjoni parzjali
7. A;;ustamenti li jirrelataw ma’ input tax dwar l-akkwist ta’
o;;etti kapitali
8. Metodi alternattivi ta’ attribuzzjoni parzjali
9. Rounding up
10. Óelsien meta jkun hemm djun
11. Tnaqqis meta jkun hemm tnaqqis fil-valur taxxabbli ta’
provvista jew akkwisti intra-Komunitarji
12. Ri]erva
Il-Ódax-il Skeda
Dokumentazzjoni
1. Dokumentazzjoni li g[andha tin]amm minn persuna re;istrata ta[t l-Artikolu 10
2. Ówejje; li g[andhom ji;u nklu]i fil-konte;;i
3. Il-kont tat-taxxa fuq il-valur mi]jud
A 973
A 974
4. Tiswija ta’ ]balji permezz ta’ a;;ustament fid-denunzja li jkun imiss
5. Kont ta’ kull sena tat-taxxa fuq il-valur mi]jud
6. E//ezzjonijiet
7. Dokumentazzjoni ta’ akkwisti intra-Komunitarji
8. Dokumentazzjoni ta’ bejg[ li jsir f’/ertu distanza
It-Tnax-il Skeda
Fattura ta’ Taxxa
1. G[amla ta’ fattura ta’ taxxa
2. Kontenut
3. Kategorija ta’ provvisti
4. Fattura ta’ taxxa li ting[ata mill-bejjieg[a bl-imnut
5. Munita
6. Provvisti li fuqhom ma tit[allas ebda taxxa
7. Reverse charge
8. Mezzi ;odda ta’ trasport
9. Skema fuq il-mar;ini
10. Dokument provdut minn persuna lilha nnifisha
11. Fattura b’mezzi elettroni/i
It-Tlettax-il Skeda
Ri/evuta Fiskali
1. Tifsir
2. Obbligu li tin[are; ri/evuta
3. Ri/evuta ma[ru;a minn cash register fiskali
4. Bejg[ bieb b’bieb ta’ gass, [alib jew [ob]
5. Provvista ta’ [ob] minn furnara
6. Provvisti minn pompi ta’ petrol bi/-/omb, petrol bla /omb u diesel (gas) oil
7. Provvista ta’ ikel u xorb minn canteen li jkun jinsab f’erja
tax-xog[ol jew studju
8. Provvista ta’ o;;etti li jsiru minn vending machines
9. Provvista ta’ servizzi li jsiru permezz ta’ makni
10. Re]okont g[al ri/evuti fiskali provduti jew approvati mill- Kummissarju
11. E]enzjoni mill-obbligu li tin[are; ri/evuta fiskali
12. Obbligu li ri/evuta tin]amm u ti;i prodotta
13. Cash register fiskali
14. Taxi-meter fiskali
li;i
L-Erbatax-il Skeda Ka]ijiet Spe/jali Taqsima Wie[ed Servizzi Profesjonali
1. Tifsir
2. }mien ta’ provvista
3. Data meta jing[ataw servizzi
4. Provvisti mag[mula b’xejn
5. Fatturi u ri/evuti g[al servizzi professjonali
6. Taxxa fuq servizzi fejn it-tariffi tal-[las huma stabbilit bil-
7. Taxxa mitluba minn terzi persuni
8. G[a]la g[all-adozzjoni ta’ skema ba]ata fuq il-[ru; ta’ fattura
9. Servizzi professjonali
Taqsima Tnejn
O;;etti w]ati, xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet
1. Tifsir
2. Bejjieg[ ta’ o;;etti w]ati
3. Provvisti
4. Valur taxxabbli
5. G[a]la applikabbli
6. Input tax
7. Konte;;i separati
8. Fattura ta’ xiri
9. Fattura ta’ bejg[
10. G[a]la li tista’ ssir minn bejjieg[a ta’ o;;etti w]ati
11. Bejg[ b’irkant pubbliku
12. O;;etti li jer;g[u jittie[du fil-pussess
Taqsima Tlieta
Provvisti minn Bejjieg[a bl-Imnut u minn Kuntratturi ta’ In;inerija /ivili, Mekkanika u Elettrika
Taqsima Erba’ A;enti ta’ l-Ivja;;ar
A 975
1. Tifsir
2. Applikazzjoni
3. Is-servizzi provduti g[andhom jitqiesu li jkunu saru fi transazzjoni wa[da
4. Lok ta’ provvista
5. Valur taxxabbli
A 976
6. Input tax
7. Provvista barra l-Komunità
8. Setg[at tal-Kummissarju
9. Dokumentazzjoni
Taqsima Óamsa
Taxxa fil-Perikolu
Taqsima Sitta
Investiment ta’ Deheb
1. Tifsira ta’ investiment ta’ deheb
2. G[a]la g[at-tassazzjoni
3. Obbligi spe/jali g[all-negozjanti fl-investiment ta’ deheb
Il-Ómistax-il Skeda
Territorji tal-Komunità
Is-Sittax-il Skeda
O;;etti tas-sisa”

Sostituzzjoni ta’ l- artikolu 2 ta’ l-Att prinçipali.

;ej>
3. Minflok l-Artikolu 2 ta’ l-Att prin/ipali, g[andu jid[ol dan li
2. (1) F’dan l-Att, sakemm ir-rabta tal-kliem ma te[tie;x xort’o[ra -
“akkomodazzjoni”, meta provduta fuq ba]i ta’ bed and breakfast, half board, jew full board g[andha tinkludi l-provvista ta’ kull servizz li normalment jaqa’ fit-tifsira ta’ akkomodazzjoni fuq ba]i b[al dik u nklu] fil-prezz tag[ha<
“akkwist intra-Komunitarju” g[andha t-tifsira lilha mog[tija fit-Tieni Skeda<
“akkwist taxxabbli” tfisser akkwist intra-Komunitarju li fuqu g[andha tit[allas it-taxxa skond l-artikolu 4 u li ma jkunx e]enti mit-taxxa skond l-artikolu 9<
“attività ekonomika” g[andha t-tifsira lilha mog[tija fl- artikolu 5<
“awtorità pubblika” tfisser il-Gvern ta’ Malta, dipartiment jew divi]joni tal-Gvern ta’ Malta, kunsill lokali mwaqqaf skond l-Att ta’ l-1993 dwar Kunsilli Lokali, awtorità vestita b’personalità distinta mwaqqfa b’Att tal-Parlament jew korporazzjoni mwaqqfa b’Att tal-Parlament<
“bejg[ li jsir f’/ertu distanza” g[andha t-tifsira lilha mog[tija fit-Tielet Skeda<
“Bord” tfisser il-Bord ta’ l-Appelli dwar it-Taxxa fuq il-Valur
Mi]jud imwaqqaf skond l-artikolu 45<
“data ta’ l-ade]joni” tfisser l-1 ta’ Mejju 2004<
“denunzja” tfisser id-denunzja me[tie;a li tintbag[at skond l-artikolu 27<
“fattura ta’ taxxa” tfisser fattura jew dokument li jservi b[ala fattura li jkun fiha t-tag[rif me[tie; skond it-Tlettax-il Skeda<
“importatur” fir-rigward ta’ o;;etti mportati tfisser il-persuna li jkollha l-o;;etti f’isimha meta t-taxxa fuq l-importazzjoni jkollha tit[allas skond ir-Raba’ Skeda<
“importazzjoni” g[andha t-tifsira lilha mog[tija fit-Tieni
Skeda, u “importat” g[andha hekk tiftiehem<
“importazzjoni taxxabbli” tfisser importazzjoni li fuqha g[andha tit[allas it-taxxa skond l-artikolu 4 u li mhix e]enti mit- taxxa skond l-artikolu 9<
“input tax” g[andha t-tifsira lilha mog[tija fl-artikolu 22 (2) u “kreditu ta’ input tax” g[andha t-tifsira mog[tija fl-artikolu 22 (3)<
“Komunità” tfisser it-territorji ta’ l-Istati Membri kif definiti fis-Sittax-il Skeda<
“Kummissarju” tfisser il-Kummissarju tat-Taxxa fuq il-Valur Mi]jud ma[tur skond id-disposizzjonijiet tas-subartikolu (1) ta’ l- artikolu 3 jew kull uffi//jal pubbliku jew persuna o[ra li jkun ing[ata delega skond is-subartikolu (2) jew (3) ta’ dak l-artikolu meta jkun qieg[ed ja;ixxi skond it-termini ta’ dik id-delega<
“Malta” g[andha t-tifsira lilha mog[tija bil-Kostituzzjoni u tinkludi l-blata kontinentali tag[ha<
A 977
A 978
“mezzi ;odda ta’ trasport” tfisser mezz ta’ trasport li g[alih japplika l-paragrafu (a) ta’ din it-tifsira u li jikkonforma mal- kondizzjonijiet tal-paragrafu (b) ta’ din it-tifsira -
(a) dan il-paragrafu japplika g[all-bastimenti ta’ tul li je//edi s-7.5 metri, g[al in;enji ta’ l-ajru b’pi] take-off li je/
/edi l-1,550 kilogrammi jew g[al vetturi ta’ l-art bil-mutur
b’kapa/ità li te//edi t-48 /entimetri kubi jew ta’ sa[[a li teççedi s-7.2 kilowatts, ma[suba g[at-trasport ta’ passi;;ieri jew o;;etti [lief g[al>
(i) bastimenti li jivvja;;aw fil-bog[od fuq il- ba[ar u li j;orru passi;;ieri b’korrisspettiv, jew g[all- g[an ta’ attivitajiet kummer/jali, industrijali jew tas-sajd, jew li jintu]aw biex je[ilsu jew jag[tu g[ajnuna fuq il- ba[ar, jew g[al dg[ajjes li jintu]aw g[al sajd f’ib[ra lokali i]da ma tinkludix provvisti tal-bastimenti< u
(ii) in;enji ta’ l-ajru li jintu]aw minn linji ta’ l- ajru li joperaw b’korrispettiv fil-parti l-kbira tag[hom fuq rotot internazzjonali<
(b) il-kondizzjonijiet li g[andhom jit[arsu g[all-g[an ta’ din it-tifsira huma>
(i) fil-ka] ta’ vettura ta’ l-art, li kienet provduta mhux aktar tard minn sitt xhur wara d-data ta’ l-ewwel d[ul fis-servizz jew li ma kienitx ivvja;;at aktar minn
6,000 kilometru<
(ii) fil-ka] ta’ bastimenti li jba[[ru, li kienu provduti mhux aktar tard minn tlett xhur wara d-data ta’ l-ewwel d[ul fis-servizz jew li ma kienux ba[[ru g[al aktar minn 100 sieg[a<
(iii) fil-ka] ta’ in;enji ta’ l-ajru, li kienu provduti mhux aktar tard minn tlett xhur wara d-data ta’ l-ewwel d[ul fis-servizz jew li ma kienux ittajru g[al aktar minn
40 sieg[a<
“Ministru” tfisser il-Ministru responsabbli g[all-finanzi< “numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud”
tfisser numru individwali mog[ti mill-awtorità kompetenti ta’ Stat
Membru li jkollu prefiss skond l-Istandard Internazzjonali ISO 3166
- alpha 2, u “persuna identifikata g[all-g[anijiet tat-taxxa fuq il-
valur mi]jud fi Stat Membru” tfisser persuna li lilha jkun ;ie assenjat numru individwali u li, g[all-g[an ta’ provvista, jikkomunika dak in-numru lill-provditur<
“o;;etti” tfisser kull attiv li l-provvista tieg[u hija meqjusa b[ala provvista ta’ o;;etti skond it-Tieni Skeda<
“o;;etti li jag[mlu parti minn attività ekonomika” tfisser o;;etti, inklu] kapital fiss, u]at minn persuna taxxabbli g[all-g[an ta’ l-attività ekonomika tieg[u<
“o;;etti tas-sisa” tfisser l-o;;etti definiti fis-Sittax-il Skeda< “output tax” g[andha t-tifsira lilha mog[tija fl-artikolu 22(1)<
“penali amministrattiva” tfisser penali mposta skond id- disposizzjonijiet tat-Taqsima V<
“persuna” tinkludi persuna fi]ika, korp ta’ persuni, awtorità pubblika u kull entità li kapa/i twettaq attività ekonomika<
“persuna legali mhux taxxabbli” tfisser persuna, barra minn persuna fi]ika, li ma tkunx persuna taxxabbli<
“persuna mhux taxxabbli” tfisser persuna li ma tkunx persuna taxxabbli<
“persuna taxxabbli” g[andha t-tifsira lilha mog[tija fl- artikolu 5<
“provvista” tfisser operazzjoni li hija meqjusa b[ala provvista ta’ o;;etti jew provvista ta’ servizzi skond it-Tieni Skeda<
“provvista lilha nnifisha” tfisser l-u]u jew l-applikazzjoni ta’ o;;etti li jag[mlu parti mill-attività ekonomika ta’ persuna li ma tkunx tikkonsisti fit-twassil ta’ o;;etti lil jew it-twettiq ta’ servizzi g[al persuna o[ra i]da li hija meqjusa b[ala provvista ta’ o;;etti jew provvista ta’ servizzi skond it-Tieni Skeda<
“provvista e]entata”, “akkwist e]entat” jew “importazzjoni e]entata” tfisser provvista, akkwist intra-Komunitarju jew importazzjoni li hija e]entata skond l-artikolu 9<
“provvista e]entata bil-kreditu” hija provvista li g[aliha tapplika it-Taqsima Wie[ed tal-Óames Skeda<
A 979
A 980
“provvista e]entata bla kreditu” hija provvista li g[aliha tapplika t-Taqsima Tnejn tal-Óames Skeda<
“provvista intra-Komunitarja” tfisser provvista ta’ o;;etti li jin;arru minn jew g[an-nom ta’ dak li jipprovdihom jew tal-persuna li lilha ssir il-provvista minn Stat Membru g[al Stat Membru ie[or<
“provvista taxxabbli” tfisser provvista li fuqha g[andha tit[allas it-taxxa skond l-artikolu 4 u li mhix e]entata mit-taxxa skond l-artikolu 9<
“re;im ta’ sospensjoni tad-dazju tad-dwana” g[andha t-tifsira lilha mog[tija fir-Raba’ Skeda<
“stabbilit” g[anda tiftiehem skond id-disposizzjonijiet tas- subartikoli (2) u (3) ta’ dan l-artikolu<
“Stat Membru” g[andha t-tifsira lilha mog[tija fil-Ómistax- il Skeda<
“stima” tfisser stima li tista’ ssir bis-sa[[a tad-disposizzjonijiet tat-Taqsima V i]da ma tinkludix stima provvi]orja<
“stima provvi]orja” tfisser stima provvi]orja mag[mula skond l-artikolu 32<
“taxxa” tfisser it-taxxa fuq il-valur mi]jud li g[andha tit[allas skond dan l-Att i]da ma tinkludix penali amministrattiv jew mg[ax<
“territorju terz” tfisser kull territorju li m’huwiex Stat
Membru<
“threshold ta’ akkwisti” tfisser it-threshold stabbilit skond it-Taqsima Tnejn tas-Sitt Skeda<
“trasport” u “trasportat” tinkludi dispa// u mibg[ut<
“valur taxxabbli” tfisser il-valur ta’ provvista, akkwist intra- Komunitarju jew ta’ importazzjoni stabbilità skond is-Seba’ Skeda<
“]mien ta’ taxxa” tfisser ]mien stabbilit skond l-artikolu 17. (2) Id-disposizzjonijiet ta’ dan is-subartikolu u tas-
subartikolu (3) g[andhom japplikaw g[all-g[an biex ji;i de/i] il-lok
fejn il-persuna tkun stabbilità>
(a) persuna taxxabbli tkun stabbilità fil-pajji] jekk tkun stabbilixxit l-attività ekonomika tag[ha jew ikollha lok fiss stabbilit li minnu twettaq dik l-attività ekonomika f’dak il-pajji] jew, jekk tkun persuna fi]ika li ma tkunx stabbiliet l-attività ekonomika tag[ha jew li ma jkollhix lok fiss stabbilit f’xi pajji], ikollha indirizz permanenti jew tkun soltu toqg[od f’dak il-pajji]<
(b) persuna legali mhux taxxabbli tkun stabbilità f’pajji] jekk tkun kostitwita skond il-li;i ta’ dak il-pajji] jew jekk ikollha post fiss f’dak il-pajji] li minnu twettaq l-attivitajiet tag[ha<
(/) persuna fi]ika mhux taxxabbli hija stabbilita fil-pajji]
fejn ikollha indirizz permanenti jew fejn soltu tkun toqg[od.
(3) Fejn, skond is-subartikolu (2), persuna taxxabbli titqies b[ala li tkun stabbilita f’Malta u f’pajji] ie[or dwar l-istess transazzjoni, u fejn ikun me[tie; g[all-applikazzjoni kif imiss ta’ xi disposizzjoni ta’ dan l-Att li g[andha titqies li tkun stabbilita biss f’wie[ed minn dawk i]-]ew; pajji]i, g[andha, sal-limitu li jkun hekk me[tie;, titqies b[ala li tkun stabbilita biss fil-pajji] li fih it-transazzjoni tkun l-i]jed konnessa mill-qrib.”.
A 981
;ej>-
4. Minflok l-artikolu 4 ta’ l-Att prin/ipali g[andu jid[ol dan li

Sostituzzjoni ta’ l- artikolu 4 ta’ l-Att prinçipali.

“:bir tat-taxxa.

4. (1) Bla [sara g[ad-disposizzjonijiet l-o[ra ta’ dan
l-Att g[andha tintalab, ti;i mposta u tin;abar f’isem il-Gvern taxxa fuq il-valur mi]jud -
(a) fuq kull provvista ta’ o;;etti jew servizzi mag[mula b’korrispettiv f’Malta fl-1 ta’ Jannar 1999 jew wara din id-data minn persuna taxxabbli waqt li ta;ixxi b[ala tali [lief g[al provvista mag[mula minn persuna re;istrata ta[t l-artikolu11<
(b) fuq kull akkwist intra-Komunitarju mag[mul b’korrispettiv fid-data ta’ l-ade]joni jew wara dik id- data f’Malta fejn -
(i) ikun akkwist ta’ o;;etti, barra minn mezz ;did tat-trasport u o;;etti tas-sisa, mag[mul minn persuna taxxabbli waqt li tkun qed ta;ixxi b[ala tali li tkun re;istrata ta[t l-artikolu 10 jew 12 jew minn persuna legali mhux taxxabbli li tkun re;istrata ta[t l-artikolu 12 bis-sa[[a ta’ provvista intra-Komunitarja li -
A 982

Jemenda l- artikolu 5 ta’

l-Att prin/ipali.

(A) ise[[ barra minn Malta< u
(B) issir minn persuna taxxabbli waqt li tkun qed ta;ixxi b[ala tali u li ma tkunx eli;ibbli, dwar dik il- provvista, g[al xi e]enzjoni ta[t xi skema spe/jali g[all- intrapri]i ]g[ar fis-se[[ fi Stat Membru<
jew
(ii) ikun akkwist ta’ mezz ;did ta’ trasport mag[mul minn kull persuna< jew
(iii) ikun akkwist ta’ o;;etti tas-sisa mag[mul minn persuna taxxabbli jew minn persuna legali mhux taxxabbli<
(/) fuq kull importazzjoni li sse[[ f’Malta fl-1 ta’ Jannar
1999 jew wara dik id-data.”.
5. L-artikolu 5 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej> (a) It-titolu mar;inali tieg[u g[andu ji;i sostitut bit-titolu
“persuna taxxabbli u attività ekonomika”<
(b) is-subartikoli (1) u (2) tieg[u g[andhom ji;u rinumerati b[ala subartikoli (2) u (3) rispettivament<
(/) g[andu ji]died is-subartikolu (1) ;did li ;ej>
“(1) “Persuna taxxabbli” tfisser persuna li twettaq attività ekonomika ikun x’ikun ir-ri]ultat jew l-g[an ta’ dik l-attività.”<
(d) fis-subartikolu (3) kif rinumerat il-kliem “li tinsab ma’ dan l-Att” g[andhom jit[assru< u g[andhom ji]diedu l-kliem “u [lief meta dak it-trattament b[ala persuni mhux taxxabbli ikun iwassal g[al tg[awwi; sinifikanti fil-kompetizzjoni”<
(e) minnufih wara s-subartikolu (3) kif rinumerat g[andu ji]died dan li ;ej>
“(4) Persuna li ma twettaqx attività ekonomika skond it- tifsira ta’ hawn fuq, i]da li, minn ]mien g[al ]mien, tag[mel akkwist intra-Komunitarju ta’ mezz ;did ta’ trasport g[andha, g[all-g[an ta’ kull provvista b[al dik, titqies b[ala persuna taxxabbli.
(5) G[all-g[an ta’ dan l-artikolu “impjegat” tfisser individwu marbut ma’ prin/ipal li jimpjegah permezz ta’ kuntratt ta’ impieg jew permezz ta’ rabtiet o[ra legali li jo[olqu r-relazzjoni ta’ bejn prin/ipal u mpjegat dwar kondizzjonijiet tax-xog[ol, [las u r- responsabbilta ta’ l-impjegat u tinkludi d-detentur ta’ kariga.”.
A 983
;ej>-
6. Minflok l-artikolu 6 ta’ l-Att prin/ipali g[andu jid[ol dan li

Jissostitwixxi l- artikolu 6 ta’

l-Att prin/ipali.

“Operazzjoni- jiet li jikkostitwixxu provvisti, akkwisti

intra- Komunitarji u

importazzjo- nijiet.

6. Id-disposizzjonijiet tat-Tieni Skeda g[andhom japplikaw g[all-g[an biex ti;i de/i]a kull kwistjoni dwar jekk operazzjoni g[andhiex titqies b[ala>
(a) provvista ta’ o;;etti, provvista ta’ servizzi, akkwist intra-Komunitarju jew importazzjoni<
(b) mag[mula b’korrispettiv<
(/) mag[mula minn persuna taxxabbli waqt li tkun qed ta;ixxi b[ala tali.”.
;ej>
7. Minflok l-artikolu 7 ta’ l-Att prin/ipali g[andu jid[ol dan li

Jissostitwixxu l- artikolu 7 ta’ l- Att prin/ipali.

“Lok ta’ provvisti, akkwisti intra- Komunitarji u

Importazzjo- nijiet.

7. Id-disposizzjonijiet tat-Tielet Skeda g[andhom japplikaw g[all-g[an biex ji;i de/i] il-lok fejn isse[[ provvista jew akkwist intra-Komunitarju jew importazzjoni.”.
;ej>-
8. Minflok l-artikolu 8 ta’ l-Att prin/ipali g[andu jid[ol dan li

Jissostitwixxu l- artikolu 8 ta’ l- Att prin/ipali.

“Data meta g[andha tintalab it- taxxa u

data meta g[andha

ti;i mposta t- taxxa.

8. Id-data ta’ meta g[andha tintalab it-taxxa u d-data ta’ meta dik it-taxxa g[andha ti;i mposta g[andhom ji;u stabbiliti skond id-disposizzjonijiet tar-Raba’ Skeda.”.
;ej>-
9. Minflok l-artikolu 9 ta’ l-Att prin/ipali g[andu jid[ol dan li

Jissostitwixxu l- artikolu 9 ta’ l- Att prin/ipali.

“E]enzjonijiet.

9. (1) G[andhom ikunu e]entati mit-taxxa -
(a) il-provvisti li g[alihom tapplika t-Taqsima
Wie[ed jew it-Taqsima Tnejn tal-Óames Skeda<
A 984

Jissostitwixxi t- Taqsima III ta’

l-Att prin/ipali.

(b) l-akkwisti intra-Komunitarji li g[alihom tapplika t-Taqsima Tlieta tal-Óames Skeda<
(/) l-importazzjonijiet li g[alihom tapplika t- Taqsima Erba’ tal-Óames Skeda.
(2) Kull disposizzjoni li tinsab f’xi li;i jew bis-sa[[a ta’ xi li;i li tag[ti s-setg[a lill-Ministru li jag[ti e]enzjoni fuq l-importazzjoni ta’ o;;etti mid-dazji ta’ importazzjoni li jit[allsu skond l-Att dwar id-Dazji ta’ Importazzjoni g[andha tiftiehem b[ala li tag[ti s-setg[a lill-Ministru li jag[ti, fl-istess
/irkostanzi, bl-istess mod, u su;;ett g[all-istess kondizzjonijiet u limitazzjonijiet li dwarhom ikun hemm provdut f’xi disposizzjoni b[al dik, e]enzjoni mit-taxxa li tin;abar bis-sa[[a ta’ dan l-Att ma’ l-importazzjoni ta’ l- imsemmija o;;etti.”.
10. Minflok it-Taqsima III u t-Taqsima IV ta’ l-Att prin/ipali g[andu jid[ol dan li ;ej>-
“Taqsima III RE:ISTRAZZJONI U }MIEN TA’ TAXXA

Re;istrazzjoni ta’

persuni taxxabbli.

10. (1) Kull persuna taxxabbli stabbilita f’Malta li ma tkunx re;istrata ta[t dan l-artikolu jew ta[t l-artikolu 11 g[andha tapplika sabiex ti;i re;istrata ta[t dan l-artikolu mhux aktar tard minn tletin jum mid-data li fiha tag[mel provvista b’korrispettiv f’Malta [lief g[all-provvista e]enti ming[ajr kreditu.
(2) Il-paragrafu (1) m’g[andux japplika g[all-persuna li titqies biss b[ala persuna taxxabbli min[abba l-fatt li tag[mel, minn ]mien g[al ]mien, provvista intra-Komunitarja ta’ mezz ;did ta’ trasport.
(3) Persuna taxxabbli stabbilita f’Malta li ma tkunx re;istrata ta[t dan l-artikolu g[andha, jekk hekk ten[tie; li tag[mel mill-Kummissarju, tapplika biex ti;i re;istrata ta[t dan l-artikolu fi ]mien tletin jum mid-data meta hija ti;i notifikata b’avvi] li jkun fih talba b[al dik.
(4) Persuna taxxabbli li ma tkunx stabbilita f’Malta, li mhix re;istrata skond dan l-artikolu u li g[andha l-obbligu g[all-[las tat-taxxa fuq provvista skond l-artikolu 20 g[andha
tapplika biex ti;i re;istrata skond dan l-artikolu fi ]mien mhux aktar tard minn tletin jum mid-data ta’ dik il-provvista.
(5) Kull persuna li ma tkunx persuna re;istrata ta[t dan l-artikolu u li tkun twettaq jew tkun bi [siebha twettaq attività ekonomika tista’ tapplika sabiex ti;i re;istrata ta[t dan l-artikolu.
(6) Il-Kummissarju g[andu jirre;istra ta[t dan l- artikolu>
(a) kull persuna li fl-opinjoni tieg[u jkollha l- obbligu li tapplika g[ar-re;istrazzjoni skond is- subartikoli (1), (3) jew (4)<
(b) kull persuna li tkun g[amlet applikazzjoni skond is-subartikolu (5) jekk il-Kummissarju jkun sodifatt li dik il-persuna tkun qed twettaq jew tkun bi [siebha twettaq attività ekonomika u -
(i) x’aktarx li jkollha l-jedd, jekk ti;i hekk re;istrata, li titlob lura krediti ta’ input tax skond id-disposizzjonijiet ta’ l-artikolu 22< jew
(ii) tkun g[amlet jew x’aktarx li tag[mel akkwist intra-Komunitarju f’Malta g[all-g[an ta’ operazzjonijiet imwettqa barra minn Malta<
(/) kull persuna li r-re;istrazzjoni tag[ha skond l-artikolu 11 ti;i m[assra skond is-subartikolu (5) tieg[u.
(7) Kull persuna re;istrata skond dan l-artikolu g[andha fi ]mien [mistax-il jum mill-;rajja ta’ xi wie[ed minn dawn l-avvenimenti li ;ejjin tav]a bil-miktub lill- Kummissarju b’dik il-;rajja>
(a) kull bidla fi/-/irkostanzi li jista’ jkollha effett fuq il-partikolaritajiet dikjarati fl-applikazzjoni g[ar- re;istrazzjoni tag[ha skond dan l-artikolu jew li ji;u b’mod ie[or mog[tija lill-Kummissarju fir-rigward tar- re;istrazzjoni tag[ha jew li jidru fuq i/-/ertifikat tar- re;istrazzjoni<
(b) il-waqfien jew it-trasferiment ta’ l-attività ekonomika tag[ha jew parti minnha<
A 985
A 986

Re;istrazzjoni ta’

persuni taxxabbli li

ji;;estixxu intrapri]a

]g[ira.

(/) kull ;rajja o[ra kif jista’ ji;i preskritt.
(8) Ming[ajr pre;udizzju g[as-subartikolu (3) ta’ l- artikolu 11, il-Kummissarju jista’ f’kull ]mien i[assar ir- re;istrazzjoni ta’ persuna skond dan l-artikolu jekk ikun tal- fehma li dik il-persuna ma kienx ikollha, kieku ma kienitx hekk re;istrata, l-[tie;a li tapplika g[ar-re;istrazzjoni jew il- jedd li ti;i re;istrata skond dan l-artikolu.
11. (1) Meta persuna taxxabbli stabbilita f’Malta li ma tkunx re;istrata skond dan l-artikolu twettaq attività ekonomika li tkun tikkwalifika b[ala intrapri]a ]g[ira skond id-disposizzjonijiet tat-Taqsima Wie[ed tas-Sitt Skeda tista’ tapplika lill-Kummissarju biex ti;i re;istrata ta[t dan l- artikolu.
(2) Il-Kummissarju g[andu jirre;istra ta[t dan l- artikolu kull persuna li tkun g[amlet applikazzjoni ta[t is- subartikolu (1) jekk ikun sodisfatt li dik il-persuna tkun tikkwalifika g[al dik ir-re;istrazzjoni.
(3) Meta persuna tkun, minnufih qabel ir-re;istrazzjoni tag[ha ta[t dan l-artikolu, re;istrata ta[t l-artikolu 10 il- Kummissarju g[andu, mar-re;istrazzjoni ta’ dik il-persuna ta[t dan l-artikolu, j[assar ir-re;istrazzjoni ta[t l-artikolu 10.
(4) Kull persuna re;istrata ta[t dan l-artikolu -
(a) tista’, f’kull ]mien, tapplika lill-Kummissarju biex t[assar ir-re;istrazzjoni tag[ha ta[t dan l-artikolu<
(b) g[andha, fi ]mien tletin jum mid-data li fiha l-attività ekonomika tag[ha ma tkunx aktar eli;ibbli li tikkwalifika b[ala intrapri]a ]g[ira skond id- disposizzjonijiet relevanti tat-Taqsima Wie[ed tas-Sitt Skeda, tapplika g[and il-Kummissarju biex ti;i m[assra dik ir-re;istrazzjoni.
(5) Meta persuna taxxabbli tag[mel applikazzjoni biex t[assar ir-re;istrazzjoni tag[ha ta[t dan l-artikolu jew fejn il- Kummissarju jkun tal-fehma li l-attività ekonomika ta’ persuna ma tkunx tikkwalifika aktar b[ala intrapri]a ]g[ira skond id-disposizzjonijiet relevanti tat-Taqsima Wie[ed tas- Sitt Skeda il-Kummissarju g[andu j[assar ir-re;istrazzjoni ta’ dik il-persuna ta[t dan l-artikolu u jirre;istra lil dik il- persuna ta[t l-artikolu 10.
A 987
(6) Ming[ajr pre;udizzju g[as-subartikolu (5), il- Kummissarju jista’ f’kull ]mien i[assar ir-re;istrazzjoni ta’ persuna ta[t dan l-artikolu jekk ikun tal-fehma li dik il-persuna ma tkunx qeg[da jew tkun temmet milli twettaq attività ekonomika jew li x’aktarx l-attività ekonomika tag[ha ma tkunx tinkludi attivitajiet [lief g[all-provvista e]enti bla kreditu.

Re;istrazzjoni ta’

persuni li jag[mlu akkwisti intra- Komunitarji.

12. (1) Meta persuna taxxabbli li ma tkunx re;istrata ta[t l-artikolu 10 jew persuna legali mhux taxxabbli jkollha l-[sieb li tag[mel akkwist intra-Komunitarju f’Malta u, min[abba dak l-akkwist, il-valur ta’ l-akkwisti intra- Komunitarji tag[ha f’Malta matul is-sena kalendarja li fiha tag[mel dak l-akkwist je//edi t-threshold ta’ l-akkwisti g[andha tapplika biex ti;i re;istrata ta[t dan l-artikolu, sakemm ma’ tkunx di;a hekk re;istrata, sa mhux aktar tard mid-data ta’ dak l-akkwist.
(2) Persuna taxxabbli li ma tkunx re;istrata jew li ma jkollhiex l-obbligu li tkun re;istrata ta[t l-artikolu 10 jew persuna legali mhux taxxabbli tista, sakemm ma tkunx re;istrata ta[t dan l-artikolu, f’kull ]mien tapplika biex ti;i re;istrata ta[t dan l-artikolu.
(3) Il-Kummissarju g[andu jirre;istra ta[t dan l- artikolu kull persuna li fl-opinjoni tieg[u jkollha l-obbligu li tapplika g[al dik ir-re;istrazzjoni skond is-subartikolu (1) jew li tag[mel applikazzjoni g[ar-re;istrazzjoni meta tkun hekk intitolata skond is-subartikolu (2).
(4) Meta persuna jkollha l-obbligu li tapplika g[ar- re;istrazzjoni skond is-subartikolu (1) min[abba akkwist intra-Komunitarju, ir-re;istrazzjoni ta’ dik il-persuna ta[t dan l-artikolu g[andha titqies li jkollha effett mid-data ta’ dak l- akkwist.
(5) Persuna re;istrata ta[t dan l-artikolu fi/-/irkostanzi msemmija fis-subartikolu (1) tista’ tapplika biex t[assar ir- re;istrazzjoni tag[ha f’kull ]mien wara li tintemm is-sena kalendarja li ti;i wara dik li fiha kienet hekk re;istrata jekk il-valur tal-akkwisti intra-Komunitarji tag[ha ma jkunx eççeda t-threshold ta’ l-akkwisti fis-sena li fiha tag[mel dik l- applikazzjoni jew fis-sena kalendarja li ti;i qabel.
A 988

Dispo]izzjo- nijiet

;enerali dwar

(6) Persuna re;istrata ta[t dan l-artikolu malli tag[mel applikazzjoni skond is-subartikolu (2) tista’ tapplika biex t[assar ir-re;istrazzjoni tag[ha f’kull ]mien wara li jg[addu sentejn kalendarji konsekuttivi li ji;u wara s-sena li fiha kienet hekk re;istrata jekk il-valur ta’ l-akkwisti intra-Komunitarji tag[ha ma jkunx e//eda t-threshold ta’ l-akkwisti fis-sena li fiha jag[mel dik l-applikazzjoni jew fis-sena kalendarja li ti;i qabel.
(7) Il-valur ta’ akkwisti intra-Komunitarji g[all-g[an ta’ dan l-artikolu g[andu ji;i stabbilit skond it-Taqsima Tnejn tas-Sitt Skeda.
(8) Il-Kummissarju g[andu j[assar ir-re;istrazzjoni ta’
persuna ta[t dan l-artikolu>
(a) jekk dik il-persuna tkun re;istrata ta[t l- artikolu 10, f’liema ka] it-t[assir g[andu jkollu effett mid-data effettiva ta’ dik ir-re;istrazzjoni>
I]da jekk dik il-persuna tieqaf mill tibqa’ re;istrata ta[t l-artikolu 10 f’data li fiha ma kienitx tkun intitolata li tapplika g[at-t[assir tar-re;istrazzjoni tag[ha ta[t dan l-artikolu kieku baqg[at re;istrata ta[t dan l-artikolu, il- Kummissarju g[andu, f’dik id-data, jer;a jirre;istra lil dik il-persuna ta[t dan l-artikolu
jew
(b) jekk dik il-persuna jkollha d-dritt li jkollha r- re;istrazzjoni tag[ha m[assra u tapplika g[al dak it- t[assir skond is-subartikolu (5) jew (6), f’dak il-ka] it- t[assir g[andu jkollu effett mill-1 ta’ Jannar tas-sena li fiha ssir l-applikazzjoni.
13. (1) Applikazzjoni g[ar-re;istrazzjoni jew g[at- t[assir tar-re;istrazzjoni ta[t din it-Taqsima g[andha ssir fuq

re;istrazzjoni. dik il-formola hekk kif il-Ministru jista’ b’regolamenti

jippreskrivi u g[andu jkun fiha l-partikolaritajiet spe/ifikati f’dik il-formola.
(2) Il-Kummissarju g[andu jag[ti numru ta’ re;istrazzjoni lil kull persuna re;istrata ta[t l-artikolu 10, 11 jew 12 u g[andu jikkonsenja lil dik il-persuna /ertifikat ta’ re;istrazzjoni li jkun fih in-numru tar-re;istrazzjoni, l-artikolu li ta[tu tkun intg[amlet ir-re;istrazzjoni, id-data effettiva tar-

Aktar klassifikaz- zjonijiet

ta’ persuni re;istrati.

re;istrazzjoni u dawk il-partikolaritajiet l-o[ra hekk kif il- Kummissarju jista’ jidhirlu xierqa. Il-Kummissarju jista’ jibdel in-numru tar-re;istrazzjoni ta’ kull persuna hekk kif jista’ jidhirlu me[tie; u g[andu jav]a lil dik il-persuna b’kull bidla b[al dik.
(3) Numru tar-re;istrazzjoni mog[ti ta[t l-artikolu 10 jew 12 g[andu jkollu l-prefiss “MT” skond l-Istandard Internazzjonali ISO 3166 - alpha 2. Numru ta’ re;istrazzjoni mog[ti ta[t l-artikolu 11 m’g[andux ikollu dak il-prefiss u m’g[andux jitqies g[all-g[anijiet ta’ dan l-Att b[ala numru ta’ l-identifikazzjoni tat-taxxa fuq il-valur mi]jud.
(4) Meta r-re;istrazzjoni ta’ persuna ta[t l-artikolu 10,
11 jew 12 ti;i m[assra l-Kummissarju g[andu jibg[at avvi]
lil dik il-persuna li fih jindika d-data effettiva tat-t[assir.
(5) It-t[assir ta’ re;istrazzjoni ta’ persuna m’g[andux je[les lil dik il-persuna minn kull responsabbiltà li jkollha ta[t dan l-Att bis-sa[[a ta’ kull [a;a li tkun saret qabel id- data ta’ t[assir jew mill-obbligu li tag[mel applikazzjoni g[ar- re;istrazzjoni mill-;did f’xi wa[da mi/-/irkostanzi li ta[tha tkun me[tie;a li tapplika g[ar-re;istrazzjoni skond xi disposizzjoni ta’ din il-Parti.
(6) Il-Ministru jista’ b’regolamenti jag[mel disposizzjoni dwar ir-re;istrazzjoni ta’ g[add ta’ persuni b[ala persuna wa[da jew sabiex persuna ti;i re;istrata separatament g[ar-rigward ta’ ferg[at jew taqsimiet differenti ta’ l-attività ekonomika tag[ha f’dawk i/-/irkostanzi, u g[ar-rigward ta’ dawk il-provvisti u su;;etta g[al dawk il-kondizzjonijiet li jistg[u ji;u spe/ifikati fir-regolamenti msemmija.
(7) Il-Ministru jista’ b’regolamenti je]enta kull persuna jew klassi ta’ persuni minn kull disposizzjoni ta’ din it- Taqsima u jista’ b’dawk ir-regolamenti jag[mel e]enzjoni b[al dik su;;etta g[al dawk il-kondizzjonijiet u limitazzjonijiet li jistg[u ji;u preskritti.
14. Ming[ajr pre;udizzju g[ad-disposizzjonijiet l-o[ra ta’ din it-Taqsima il-Kummissarju jista’ jikklassifika persuni re;istrati ta[t din it-Taqsima b’referenza g[ad-deskrizzjoni jew settur ta’ l-attivitajiet tag[hom u dawk il-kwistjonijiet l- o[ra hekk kif jista’ jqis xieraq jew addattat u kull klassifikazzjoni hekk mag[mula g[andha sakemm ma ji;ix ippruvat il-kuntrarju titqies li tkun klassifikazzjoni korretta
A 989
A 990

Tag[rif minn persuni li ma jkunux re;istrati taa[t din it- Taqsima.

Avvi] li jirrelata ma’

/erti operazzjo- nijiet.

}mien ta’

taxxa.

g[all-g[an biex ti;i stabbilita l-applikabilità jew mod ie[or ta’ xi disposizzjoni ta’ dan l-Att li g[aliha l-klassifikazzjoni tista’ tkun relevanti.
15. (1) Kull persuna li ma tkunx re;istrata ta[t l- artikolu 10 jew 12 u li jkollha l-[sieb li tag[mel akkwist intra- Komunitarju ta’ mezz ;did ta’ trasport g[andha tag[ti avvi] ta’ dan lill-Kummissarju sa mhux aktar tard mid-data ta’ dak l-akkwist.
(2) Kull persuna li ma tkunx re;istrata ta[t l-artikolu
10 u li jkollha l-[sieb li tag[mel provvista intra-Komunitarja ta’ mezz ;did ta’ trasport g[andha tag[ti avvi] ta’ dan lill- Kummissarju sa mhux aktar tard mid-data ta’ dik il-provvista.
(3) Kull persuna taxxabbli jew persuna legali mhux taxxabbli li ma tkunx re;istrata ta[t l-artikolu 10 jew 12 u li jkollha l-[sieb li tag[mel akkwist intra-Komunitarju ta’ o;;etti tas-sisa g[andha tag[ti avvi] ta’ dan lill-Kummissarju sa mhux aktar tard mid-data ta’ dak l-akkwist.
(4) Meta persuna taxxabbli li ma tkunx re;istrata ta[t l-artikolu 10 jew persuna legali mhux taxxabbli tkun responsabbli g[at-taxxa fuq provvista mag[mula lilha skond l-artikolu 20(2) g[andha tag[ti avvi] lill-Kummissarju fi
]mien tletin jum mid-data li tir/ievi fattura jew dokument simili g[al dik il-provvista.
(5) Avvi] lill-Kummissarju ta[t dan l-artikolu g[andu jing[ata dwar kull tran]azzjoni li g[aliha japplika dan l- artikolu fuq dik il-formola hekk kif il-Ministru jista’ b’regolamenti jippreskrivi.
16. Kull persuna taxxabbli jew persuna legali mhux taxxabbli li ma tkunx re;istrata ta[t din it-Taqsima g[andha tipprovdi kull tag[rif b[al dak li jirrelata mal- bidu jew waqfien ta’ l-attività tag[ha, in-natura ta’ dik l-attività u t- tran]azzjonijiet mag[mula fil-kors jew tkomplija tag[ha hekk kif jista’ ji;i preskritt.
17. (1) Il-Kummissarju g[andu jalloka ]mien ta’
taxxa lil kull persuna re;istrata ta[t l-artikolu 10.
(2) Ólief kif hemm provdut xort’o[ra f’dan l-artikolu
]mien ta’ taxxa jfisser ]mien ta’ tlett xhur kalendarji li jibda
fl-ewwel jum li ji;i minnufih wara t-tmiem ta]-]mien ta’ taxxa li jkun ;ie qabel.
(3) Il-Ministru jista’ b’regolamenti jippreskrivi dwar dik il-klassi jew klassijiet ta’ persuni hekk kif jista’ ji;i speçifikat f’dawk ir-regolamenti ]mien ta’ taxxa ta’ aktar jew anqas minn tlett xhur.
(4) L-ewwel ]mien ta’ taxxa g[al persuna g[andu jibda fid-data meta dik il-persuna ti;i re;istrata ta[t l-artikolu 10 u jintemm f’dik id-data li tista’ ti;i stabbilita mill-Kummissarju.
(5) Meta, matul ]mien ta’ taxxa ta’ persuna, ir- re;istrazzjoni tag[ha ta[t l-artikolu 10 ti;i m[assra, dak i]-
]mien g[andu jintemm fid-data ta’ dak it-t[assir u g[andu jkun l-a[[ar ]mien ta’ taxxa ta’ dik il-persuna, bla [sara g[all- allokazzjoni ta’ ]mien ;did ta’ taxxa lil dik il-persuna jekk hi wara ter;a’ tirre;istra ta[t l-artikolu 10.
(6) Il-Kummissarju jista’ permezz ta’ avvi] li ji;i notifikat lil persuna re;istrata ta[t l-artikolu 10 f’xi ka] partikolari jibdel kull ]mien ta’ taxxa g[al dik il-persuna b’dak il-mod li jista’ ji;i spe/ifikat f’dak l-avvi].
TAQSIMA IV
KIF TI:I STABBILITA U TITÓALLAS IT-TAXXA
A 991

Valur taxxabbli.

Rata ta’ taxxa.

18. Il-valur taxxabbli ta’ provvisti, akkwisti intra- Komunitarji u importazzjonijiet g[andu ji;i stabbilit bil-mod stipulat fis-Seba’ Skeda.
19. (1) It-taxxa li g[andha tit[allas fuq kull provvista taxxabbli, [lief g[al provvista li g[aliha jirreferi s-subartikolu (2), g[andha tkun bir-rata ta’ [mistax fil-mija tal-valur taxxabbli tal-provvista.
(2) It-taxxa li g[anda tit[allas fuq kull provvista taxxabbli spe/ifikata fit-Tmien Skeda g[andha tkun b’dik ir- rata jew rati, li ma jkunux g[ola minn [mistax fil-mija tal- valur taxxabbli tal-provvista, kif spe/ifikat f’dik l-Iskeda.
(3) It-taxxa li g[andha tit[allas fuq kull akkwist taxxabbli intra-Komunitarju ta’ o;;etti g[andha tkun dik
A 992

Persuni responsabbli

applikabbli g[all-provvista ta’ o;;etti simili skond id- disposizzjonijiet imsemmija hawn fuq ta’ dan l-artikolu.
(4) It-taxxa li g[andha tit[allas fuq kull importazzjoni taxxabbli, [lief g[al importazzjoni li g[aliha jirreferi s- subartikolu (5), g[andha tkun bir-rata ta’ [mistax fil-mija tal- valur taxxabbli ta’ l-importazzjoni.
(5) It-taxxa li g[anda tit[allas fuq kull importazzjoni taxxabbli hekk kif jista’ ji;i spe/ifikat fit-Tmien Skeda g[andha tkun b’dik ir-rata jew rati, li ma jkunux g[ola minn [mistax fil-mija tal-valur taxxabbli ta’ l-importazzjoni, hekk kif jista’ ji;i spe/ifikat f’dik l-Iskeda.
20. (1) Bla [sara g[ad-disposizzjonijiet l-o[ra ta’ dan

g[all-[las tat- l-artikolu -

taxxa.

(a) il-[las tat-taxxa fuq provvista taxxabbli g[andu jkun ir-responsabbilta tal-persuna li tag[mel il- provvista<
(b) il-[las tat-taxxa fuq akkwist taxxabbli g[andu jkun ir-responsabbilta tal-persuna li tag[mel l-akkwist<
(/) il-[las tat-taxxa fuq importazzjoni taxxabbli g[andu jkun ir-responsabbilta ta’ l-importatur.
(2) Il-[las tat-taxxa fuq provvista taxxabbli mag[mula minn persuna li ma tkunx stabbilita f’Malta u li ma tkunx re;istrata ta[t l-artikolu 10 lil persuna stabbilta f’Malta g[andu jkun ir-responsabbilta tal-persuna li lilha ssir il-provvista jekk il-provvista tkun -
(a) provvista ta’ o;;etti mag[mula lil persuna taxxabbli re;istrata ta[t l-artikolu 10 jew 12 jew lil persuna legali mhux taxxabbli re;istrata ta[t l-artikolu
12 li tkun hekk identifikata fuq il-fattura ta’ taxxa g[al dik il-provvista, fejn>
(i) il-persuna li tipprovdi l-o;;etti hija identifikata g[all-g[anijiet tat-taxxa fuq il-valur mi]jud fi Stat Membru ie[or u tkun g[amlet akkwist intra-Komunitarju e]entat ta’ dawk l-o;;etti f’Malta g[all-g[an ta’ dik il-provvista< u
(ii) l-o;;etti akkwistati ta[t l-imsemmi

Ólas tat- taxxa.

akkwist intra-Komunitarju kienu trasportati minn Stat Membru, li ma jkunx dak l-Istat fejn il-persuna taxxabbli li tag[mel il-provvista hija hekk identifikata, lill-persuna li lilha ssir il-provvista< u
(iii) il-provditur jinnomina lill-persuna li lilha ssir il-provvista b[ala l-persuna responsabbli li t[allas it-taxxa fuq dik il-provvista<
jew
(b) provvista ta’ servizzi mag[mula lill-persuna taxxabbli li skond it-Tielet Skeda titqies li sse[[ fejn ix- xerrej huwa stabbilit< jew
(/) provvista ta’ o;;etti jew ta’ servizzi, barra minn provvista li g[aliha jirreferi l-paragrafu (a) jew (b), mag[mula lil persuna taxxabbli re;istrata ta[t l-artikolu
10.
(3) Meta persuna turi t-taxxa fuq fattura jew dokument li jservi b[ala fattura g[all-provvista hija g[andha, sakemm ma tkunx il-persuna responsabbli g[at-taxxa skond id- disposizzjonijiet imsemmija hawn fuq ta’ dan l-artikolu, ikollha responsabbilta kon;unta u singola g[at-taxxa fuq dik il-provvista flimkien ma’ dik il-persuna.
(4) Persuna li tkun rappre]entant ta’ persuna o[ra skond l-artikolu 66 g[andha, sal-limiti mni]]la f’dak l- artikolu, jkollha responsabbilta solidali g[at-taxxa flimkien mal-persuna li tag[ha tkun rappre]entant.
21. (1) Kull persuna re;istrata ta[t l-artikolu 10 g[andha t[allas lill-Kummissarju sa mhux aktar tard mid- data fi fiha g[andha tibg[at id-denunzja g[a]-]mien ta’ taxxa ammont li jkun daqsinsew g[all-eççess, jekk ikun hemm, li bih l-output tax g[al dak i]-]mien te//edi t-tnaqqis li g[andha l-jedd li tag[mel skond l-artikolu 23> I]da dik il-persuna tista’ tpa/i xi kreditu e//essiv ta’ taxxa g[a]-]mien ta’ taxxa ta’ qabel, li ma jkunx t[allas lura jew li g[andu jit[allas lura skond l-artikolu 24, kontra xi taxxa li g[andha tit[allas skond dan is-subartikolu.
(2) Kull persuna responsabbli g[all-[las tat-taxxa skond is-subartikoli (1) jew (3) ta’ l-artikolu 20, [lief g[al taxxa li g[andha tit[allas skond is-subartikolu (1) ta’ dan l-artikolu, g[andha t[allas dik it-taxxa lill-Kummissarju sa mhux aktar
A 993
A 994

Output tax, input tax u kreditu g[all- input tax.

tard mill-[mistax-il jum tax-xahar li ji;i wara dak li fih issir dovuta.
(3) Kull persuna responsabbli g[all-[las tat-taxxa skond l-artikolu 20(2), [lief g[al taxxa li g[andha tit[allas skond is-subartikolu (1) ta’ dan l-artikolu, g[andha t[allas dik it-taxxa lill-Kummissarju sa mhux aktar tard mill- [mistax-il jum tax-xahar li ji;i wara dak li matulu tkun me[tie;a li twassal l-avvi] spe/ifikat fl-artikolu 15(4).
(4) Ikun dovut mg[ax fuq kull taxxa li ma tit[allasx sad-data li fiha jkollha tit[allas bir-rata ta’ wie[ed fil-mija g[al kull xahar jew parti minnu li l-imsemmija taxxa tibqa’ ma tit[allasx jew b’kull rata o[ra hekk kif jista’ ji;i preskritt.
(5) Il-[las tat-taxxa g[andu jkun akkumpanjat bit- twassil lill-Kummissarju tal-formola rispettiva hekk kif il- Ministru jista’ b’regolamenti jippreskrivi> I]da t- taxxa fuq importazzjonijiet g[andha tit[allas lill-Kontrollur tad-Dwana g[an-nom tal-Kummissarju u g[andha ssir f’dak il-lok u tkun akkumpanjata b’dawk il-formoli hekk kif il-Kontrollur jista jordna.
22. (1) L-output tax ta’ persuna re;istrata ta[t l- artikolu 10 hija t-taxxa fuq provvisti u fuq akkwisti intra- Komunitarji li jkollha tit[allas matul dak i]-]mien u li g[aliha dik il-persuna tkun responsabbli skond is-subartikoli (1) u (2) ta’ l-artikolu 20.
(2) L-input tax ta’ persuna taxxabbli hija t-taxxa li jkollha tit[allas fuq<
(a) provvista mag[mula lilha,
(b) akkwisti mag[mula minnha, u
(/) importazzjonijiet mag[mula minnha,
sal-limitu li l-provvisti hekk mag[mula u l-o;;etti hekk akkwistati jew importati jintu]aw jew ikunu ma[suba li jintu]aw kollha kemm huma fil-kors jew avvanz ta’ l-attività ekonomika tag[ha.
(3) Bla [sara g[as-subartikolu (5) -
(a) il-kreditu g[all-input tax ta’ ]mien ta’ taxxa ta’ persuna re;istrata ta[t l-artikolu 10 huwa ammont li jkun daqsinsew g[all-input tax ta’ dik il-persuna li jkollu jit[allas matul dak i]-]mien li huwa attribwibbli g[all- provvisti mag[mula jew ma[suba li g[andhom jintg[amlu minnha, li jkunu provvisti li g[alihom japplika s-subartikolu (4) ta’ dan l-artikolu<
(b) il-kreditu g[all-input tax g[all-a[[ar ]mien ta’
taxxa ta’ persuna li r-re;istrazzjoni tag[ha ta[t l-artikolu
10 tkun ;iet im[assra huwa ammont li jkun daqsinsew g[all-input tax ta’ dik il-persuna li jkollu jit[allas matul dak i]-]mien li huwa attribwibbli g[all-provvisti mag[mula minnha sa l-a[[ar ta’ dak i]-]mien, li jkunu provvisti li g[alihom japplika s-subartikolu (4) ta’ dan l-artikolu.
(4) Dan is-subartikolu japplika g[al> (a) provvisti taxxabbli<
(b) provvisti e]enti bil-kreditu<
(/) provvisti mag[mula barra minn Malta li kieku, jekk mag[mula f’Malta, kienu jitqiesu ta[t id- disposizzjonijiet ta’ dan l-Att b[ala provvisti taxxabbli jew provvisti e]enti bil-kreditu.
A 995
ma’>
(d) operazzjonijiet e]enti mill-VAT, li jirrelataw
(i) il-provvista minn persuni li/enzjati ta[t l-Att dwar Intrapri]i ta’ Assigurazzjoni jew l-Att dwar Brokers ta’ l-Assigurazzjoni u Intermedjarji o[ra, ta’ servizzi ta assigurazzjoni u ri- assigurazzjoni, inklu]i transazzjonijiet relatati, li dwarhom huma hekk li/enzjati<
(ii) l-g[oti u n-negozjar ta’ kreditu u l-credit management mill-persuna li tkun tat dak il-kreditu<
(iii) In-negozjar ta’ jew kull g[amil ta’ negozju fi credit guarantees jew kull garanzija o[ra dwar flus u l-immani;;jar ta’ credit guarantees mill-persuna li tkun qed tag[ti dak il-kreditu<
A 996

Tnaqqis.

Ólas lura ta’ kreditu e// essiv

lill-persuni re;istrati

(iv) transazzjonijiet, inklu] negozjar, dwar kontijiet ta’ depo]itu u korrenti, [lasijiet, trasferimenti, djun, cheques u strumenti negozjabbli o[ra, i]da esklu] il-;bir u factoring ta’ djun<
(v) transazzjonijiet, inklu] negozjar, dwar flus li ji//irkolaw, noti bankarji, u muniti li normalment jintu]aw fil-pajji]<
(vi) transazzjonijiet, inklu] negozjar, esklu] management u safekeeping , f’ishma, parteçipazzjoni f’kumpaniji jew asso/jazzjonijiet, debentures u titoli o[ra, esklu]i dokumenti li jistabbilixxu titoli g[all-o;;etti>
meta l-klijent ikun stabbilit barra l-Komunità jew meta dawk l-operazzjonijiet ikunu marbuta direttament ma’ o;;etti li g[andhom ikunu esportati lejn pajji] barra l-Komunità.
(5) Id-dritt ta’ kreditu ta’ input tax, l-ammont ta’ kreditu u l-mod li bih l-input tax hija attribwibbli g[all-provvisti huwa su;;ett g[all-kondizzjonijiet, limitazzjonijiet, revi]jonijiet u a;;ustamenti mni]]la fl-G[axar Skeda.
23. Kull persuna re;istrata ta[t l-artikolu 10 li tibg[at denunzja ta’ taxxa g[al ]mien ta’ taxxa g[andu jkollha d- dritt li tnaqqas mill-output tax g[al dak i]-]mien>
(a) il-kreditu ta’ input tax g[al dak i]-]mien<
(b) kull tnaqqis ie[or li jista’ jkollha dritt g[alih g[al dak i]-]mien skond l-G[axar Skeda.
24. (1) Bla [sara g[ad-disposizzjonijiet l-o[ra ta’ dan l-Att, meta t-tnaqqis li huwa permess lil persuna re;istrata ta[t l-artikolu 10 g[al ]mien ta’ taxxa jkun je//edi l-output

ta[t l-artikolu tax ta’ dik il-persuna g[al dak i]-]mien, l-e//ess g[andu jkun

10.

kreditu e//essiv ta’ dik il-persuna g[al dak i]-]mien.
(2) L-ammont ta’ kreditu e//essiv ta’ persuna re;istrata ta[t l-artikolu 10 g[al ]mien ta’ taxxa g[andu, sal-limitu li ma tkunx saret tpa/ija ma’ xi ammont dovut minn dik il- persuna lill-Kummissarju skond l-artikolu 21(1), ikun [las lura li g[andu jit[allas lil dik il-persuna sa mhux aktar tard minn [ames xhur mit-tmiem ta]-]mien li fih g[andha tintbag[at id-denunzja ta’ dak i]-]mien ta’ taxxa jew mill- jum li l-imsemmija denunzja tkun intbag[tet lill-Kummissarju, skond liema tkun l-aktar tardiva.

Ólas lura lil persuni mhux

re;istrati ta[t l-artikolu 10.

(3) Ikun dovut mg[ax lil persuna li jkollu jing[atalha [las lura skond dan l-artikolu bir-rata spe/ifikata fi jew preskritta skond l-artikolu 21(4) mid-data sa meta l-[las lura g[andu jit[allas skond dan l-artikolu sad-data meta jit[allas jew meta cheque jew draft g[all-[las tieg[u jing[ata jew ji;i mpostat lil dik il-persuna mill-Kummissarju.
(4) Il-Kummissarju jista’, bil-g[an ta’ kull verifika hekk li jista’ jqis me[tie;a sabiex ji;i ]gurat l-ammont li jrid jit[allas lura, permezz ta’ avvi] bil-miktub lill-persuna li lilha jkun dovut il-[las lura, itawwal it-terminu ta’ ]mien imsemmi fis-subartikolu (2) b’mhux aktar minn tnax-il xahar, i]da sadattant m’g[andux ji;i sospi] milli jibqa’ g[addej l-img[ax fuq l-imsemmi [las lura.
25. (1) Persuna li ma tkunx re;istrata jew ma jkollhiex l-obbligu li ti;i re;istrata ta[t l-artikolu 10 i]da li titqies b[ala persuna taxxabbli min[abba l-fatt li tag[mel provvista e]enti ta’ mezz ;did ta’ trasport tista’ titlob [las lura tat-taxxa m[allsa fuq dik il-provvista mag[mula lilha jew akkwist intra-Komunitarju jew importazzjoni mag[mula minnu ta’ dak il-mezz ;did ta’ trasport> i]da dak il-[las lura m’g[andux jeççedi t-taxxa li kien ikollha tit[allas kieku l- provvista mag[mula minnha tal-mezz ;did ta’ trasport in kwistjoni kienet provvista taxxabbli.
(2) Persuna taxxabbli li ma tkunx re;istrata jew li ma jkollhiex l-obbligu li tirre;istra ta[t l-artikolu 10 u li ma tkunx stabbilita f’Malta i]da tkun stabbilita fi Stat Membru ie[or tista’ titlob [las lura ta’ l-input tax tag[ha.
(3) Persuna taxxabbli li ma tkunx re;istrata jew li ma jkollhiex l-obbligu li tkun re;istrata ta[t l-artikolu 10 u li ma tkunx stabbilita fil-Komunità tista’ titlob [las lura ta’ l-input tax tag[ha jekk, skond il-li;ijiet tal-pajji] li fih tkun stabbilita, persuna taxxabbli stabbilita f’Malta kien ikollha d-dritt g[al benefi//ju li jikkompara fir-rigward ta’ taxxa fuq il-valur mi]jud jew taxxi simili mposti f’dak il-pajji].
(4) Meta o;;etti trasportati min pajji] terz ji;u mportati f’Malta minn persuna legali mhux taxxabbli u meta l-lok tal- wasla ta’ l-o;;etti trasportati ikun Stat Membru ie[or li ma tkunx Malta, l-importatur jista’ jitlob [las lura tat-taxxa fuq l-importazzjoni ta’ dawk l-o;;etti jekk jipprova li l-akkwist tieg[u ta’ dawk l-o;;etti kien su;;ett g[at-taxxa fuq il-valur mi]jud f’dak l-Istat Membru l-ie[or.
A 997
A 998

Talba g[all- [las

lura ta[t l- artikolu 25.

26. Talba g[all-[las lura li g[aliha jirreferi l-artikolu
25 g[andha ssir fuq dik il-formola hekk kif il-Ministru b’regolamenti jista’ jippreskrivi u g[andha ssir f’dak il-limitu ta’ ]mien, tkun akkumpanjata minn dawk id-dokumenti u tag[rif u tkun su;;etta g[al dawk il-limitazzjonijiet u kondizzjonijiet hekk kif jista’ ji;i preskritt.”.

Jemenda l- artikolu 27 ta’

l-Att prin/ipali.

;ej>-
11. L-artikolu 27 ta’ l-Att prin/ipali g[andu ji;i emendat kif
(a) fis-subartikolu (1) tieg[u, minflok il-kliem “Kull persuna re;istrata li ma tkunx persuna e]entata” g[andhom jid[lu l-kliem “Kull persuna re;istrata ta[t l-artikolu 10”<
;ej>-
(b) minflok is-subartikolu (2) tieg[u g[andu jid[ol dan li
“(2) Kull persuna li r-re;istrazzjoni tag[ha ta[t l- artikolu 10 ti;i m[assra g[andha tibg[at lill-Kummissarju denunzja tat-taxxa li tkun tirreferi g[all-a[[ar ]mien ta’ taxxa fi ]mien tletin jum mid-data li fiha ti;i notifikata bl-avvi] imsemmi fis-subartikolu (4) ta’ l-artikolu 13 jew f’dak i]-
]mien itwal li jista’ ji;i spe/ifikat fl-imsemmi avvi]> i]da dan is-subartikolu m’g[andux japplika meta r-re;istrazzjoni ta[t l-artikolu 10 tit[assar fi/-/irkostanzi msemmija fis-subartikolu (3) ta’ l-artikolu 11.”<
(/) fis-subartikolu 3 tieg[u -
(i) minnufih wara l-kliem “Denunzja ta’ taxxa” g[andhom ji]diedu l-kliem “mibg[uta minn persuna re;istrata ta[t l-artikolu 10”, u
(ii) minflok il-kliem “fuq il-formola preskritta fl- G[axar Skeda li tinsab ma’ dan l-Att” g[andhom jid[lu l- kliem “fuq dik il-formola hekk kif il-Ministru jista’ b’regolamenti jippreskrivi”.

Jissostitwixxi l- l-artikolu 28 ta’ l-Att prin/ipali.

;ej>-
12. Minflok l-artikolu 28 ta’ l-Att prin/ipali g[andu jid[ol dan li

“A;;ustamenti fid-

denunzji tat- taxxa.

28. (1) Bla [sara g[as-subartikolu (2), persuna re;istrata ta[t l-artikolu 10 li tkun g[amlet dikjarazzjoni mhux korretta f’denunzja mibg[uta lill-Kummissarju g[al ]mien ta’ taxxa, tista’ tikkore;i d-dikjarazzjoni billi tibg[at dik il- formola hekk kif il-Ministru jista’ b’regolamenti jippreskrivi. Id-disposizzjonijiet ta’ l-artikolu 27(4) dwar denunzji tat-taxxa
g[andhom jg[oddu mutatis mutandis g[at-twassil ta’ l- imsemmija formola.
(2) Dikjarazzjoni mhux korretta f’denunzja ta’ taxxa tista’ ti;i korretta bil-mezz ta’ a;;ustament fid-denunzja tat-taxxa ta’ wara ming[ajr il-[tie;a li tintbag[at il-formola kif me[tie; bis-subartikolu (1) sal-limitu permess bi u bil- mod li g[alih tipprovdi l-Ódax-il Skeda, u meta korrezzjoni tkun hekk intg[amlet, id-denunzja tat-taxxa m’g[andhiex titqies, dwar il-kwistjonijiet hekk korretti, li jkun fiha xi dikjarazzjonijiet bin-nieqes jew bi]-]ejjed g[all-g[anijiet ta’ l-artikolu 37(2).”.
13. L-artikolu 29 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>- (a) minnufih wara l-kliem “Fejn persuna” g[andhom
ji]diedu l-kliem “re;istrata ta[t l-artikolu 10”< u
(b) minflok il-kliem “artikolu 28” g[andu jid[ol dan li ;ej>- “artikolu 28> I]da kull a;;ustament b[al dak m’g[andux
jag[ti lok g[al xi tnaqqis fir-responsabbilta tat-taxxa jew kreditu tat-taxxa jew [las lura fir-rigward ta’ dak i]-]mien ta’ taxxa jekk isir wara li jg[addu sitt snin mit-tmiem tas- sena li fiha jintemm dak i]-]mien ta’ taxxa.”.
A 999

Jemenda l- artikolu 29 ta’

l-Att prin/ipali.

;ej>-
14. Minflok l-artikolu 30 ta’ l-Att prin/ipali g[andu jid[ol dan li

Jissostitwixxi l- artikolu 30 ta’

l-Att prin/ipali.

“Aktar dikjarazzjo- nijiet

u stqarrijiiet.

30. (1) Kull persuna re;istrata ta[t l-artikolu 11 g[andha tibg[at lill-Kummissarju dikjarazzjonijiet ta’ kull
]mien li jirrelataw ma’ l-attività ekonomika tag[ha fuq dik
il-formola u f’dawk l-intervalli hekk kif il-Ministru jista’
b’regolamenti jordna.
(2) Kull persuna re;istrata ta[t l-artikolu 12 g[andha tibg[at lill-Kummissarju dikjarazzjoni dwar l- akkwisti intra-komunitarji tag[ha fuq dik il-formola u f’dawk l-intervalli hekk kif il-Ministru jista’ b’regolamenti jordna. Id-disposizzjonijiet ta’ l-artikolu 27(4) dwar denunzji tat-taxxa g[andhom jg[oddu mutatis mutandis g[at-twassil ta’ l- imsemmija formola.
(3) Kull persuna taxxabbli g[andha tag[mel dikjarazzjoni rekapitulattiva tal-provvisti e]enti intra- Komunitarji fuq dik il-formola u f’dawk l-intervalli hekk kif il-Ministru jista’ b’regolamenti jordna.
A 1000

Jemenda l- artikolu 31 ta’

l-Att prin/ipali.

Jemenda l- Artikolu 32 ta’

l-Att prin/ipali.

Jemenda l- artikolu 33 ta’

l-Att prin/ipali.

(4) Kull persuna taxxabbli u kull persuna legali mhux taxxabbli g[andha tag[mel dawk id-dikjarazzjonijiet u g[andha tipprodu/i dak it-tag[rif u dokumenti hekk kif il- Kummissarju jista’ ra;onevolment je[tie; g[al xi g[an ta’ dan l-Att jew kif jista’ ji;i preskritt.”.
15. Is-subartikolu (1) ta’ l-artikolu 31 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>-
(a) minnufih wara l-kliem “persuna li g[andha l-obbligu li tibg[at denunzja ta’ taxxa” g[andhom ji]diedu l-kliem “ta[t l- artikolu 27”< u
(b) minflok il-kliem “u l-input tax” g[andhom jid[lu l-kliem
“u t-tnaqqis”.
16. L-artikolu 32 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>- (a) fis-subartikolu (1) tieg[u>
(i) minnufih wara l-kliem “mag[mula minn persuna”
g[andhom jid[lu l-kliem “re;istrata ta[t l-artikolu 10”<
(ii) il-kliem “ta’ l-output tax u l-input tax ta’ dik il- persuna g[al dak i]-]mien u l-penali amministrattiva li g[aliha dik il-persuna tkun ;iet su;;etta” g[andhom jit[assru< u
(iii) minnufih wara l-kliem “l-imsemmi ]mien ta’
taxxa” g[andu jid[ol dan il-proviso li ;ej>
“I]da fejn l-istima provi]orja tkun tirreferi g[all- a;;ustament li jirrelata ma’ l-input tax fuq l-o;;etti kapitali msemmija fl-G[axar Skeda, g[andha ti;i notifikata mhux aktar tard minn sitt snin mit-tmiem tal-perjodu ta’ a;;ustament imsemmi fl-imsemmija skeda.”<
(b) fis-subartikolu (2) tieg[u, minnufih wara l-kliem “dawk il-partikolaritajiet” g[andha ti]died il-kelma “kollha”< u
(/) fis-subartikolu (3) tieg[u, minflok il-kliem “u l-input tax” g[andhom jid[lu l-kliem “u t-tnaqqis”.”
17. L-artikolu 33 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>- (a) fit-titolu mar;inali ta’ l-artikolu, minflok il-kelma
“e]entata” g[andha tid[ol il-kelma “o[ra”<
(b) id-disposizzjonijiet li hemm issa g[andhom ji;u enumerata b[ala s-subartikolu (1) tieg[u<
(ç) minflok il-kliem “li kienet klassifikata b[ala persuna e]entata” g[andhom jid[lu l-kliem “kienet re;istrata ta[t l-artikolu
11”.” fis-subartikolu (1) tieg[u kif enumerat mill-;did”
(d) wara s-subartikolu (1) tieg[u, kif enumerat mill-;did g[andu ji]died dan li ;ej>-
“(2) Meta persuna li ma tkunx re;istrata ta[t l-artikolu
10 u li jkollha l-obbligu li t[allas it-taxxa ta[t dan l-Att ma t[allasx it-taxxa fil-limitu ta’ ]mien mog[ti skond dan l-Att g[all-imsemmi [las, il-Kummissarju jista’ jag[mel stima tat- taxxa li g[andha tit[allas minn dik il-persuna.
(3) Meta persuna li ma tkunx re;istrata ta[t l-artikolu
10 jew 11 issir su;;etta g[all-[las ta’ penali amministrattiva ta[t dan l-Att, il-Kummissarju jista’ jag[mel stima tal-penali amministrattiva li g[aliha dik il-persuna ssir su;;etta u jibg[at dik l-istima lil dik il-persuna f’kull ]mien fi ]mien sitt snin mid-data li fiha kellha tit[allas dik il-penali amminstrattiva.”.
18. Minflok is-subartikolu (2) ta’ l-artikolu 34 ta’ l-Att prinçipali, g[andu jid[ol dan li ;ej>
“(2) Tista’ ssir stima b’referenza g[al kull tag[rif, stima jew kriterju li l-Kummissarju jista’, skond kif jidde/iedi, iqis li jkunu addattati, u l-Kummissarju jista’ wkoll jattribwixxi l-valur taxxabbli ta’ provvisti taxxabbli, l-output tax, it-tnaqqis permissibbli u t-taxxa li g[andha tit[allas jew kreditu e//essiv li jirri]ulta dwar g[add ta’ ]minijiet ta’ taxxa partikolari, i]da l- persuna su;;etta g[all-imsemmija stima aggregata ma g[andhiex tkun saret su;;etta g[al aktar taxxa, penali amministrattiva jew mg[ax li kienet tkun su;;etta g[alihom li kieku l-ammonti kienu attribwibbli g[al ]minijiet ta’ taxxa partikolari.”.
19. Minflok l-artikolu 36 ta’ l-Att prin/ipali g[andu jid[ol dan li ;ej>-
A 1001

Jemenda l- artikolu 34 ta’

l-Att prin/ipali.

Jissostitwixxi l- artikolu 36 ta’

l-Att prin/ipali.

“Pre]unzjoni kwantu

g[all- ammonti murija fi stimi.

36. Meta ssir stima lil xi persuna kull ammont ta’ taxxa, tnaqqis jew penali amministrattiva kalkolat f’dik l-istima g[andu jkun meqjus, [lief jekk u sal-limitu li l-istima tkun im[assra jew riveduta, g[al xi wie[ed mill-g[anijiet ta’ dan l-Att li jkun u li dejjem kien it-taxxa, it-tnaqqis u l-penali amministrattiva fil-fatt dovuti u permessi g[al dak i]-]mien ta’ taxxa jew it-transazzjonijiet li g[alihom tkun tirreferi dik l-istima.”.
A 1002

Jemenda l- artikolu 37 ta’

l-Att prin/ipali.

;ej>-
20. L-artikolu 37 ta’ l-Att prin/ipali g[andu ji;i emendat kif
(a) fis-subartikolu (1) tieg[u, minnufih wara l-kliem “mag[mula minn persuna” g[andhom ji]diedu l-kliem “re;istrata ta[t l-artikolu 10”<
(b) fis-subartikolu (2) tieg[u -
(i) minflok il-kelma “tiswija” g[andha tid[ol il-kelma
“korrezzjoni”< u
(ii) minflok il-kliem “artikolu 28” g[andhom jid[lu l-kliem “subartikolu 28(l)”< u
(/) fis-subartikolu (3) tieg[u -
(i) minflok il-kliem “minn persuna re;istrata” g[andhom jid[lu l-kliem “minn persuna re;istrata ta[t l- artikolu 10”< u”
(ii) minflok il-kliem “dik il-persuna ma tag[milx tiswija ta’” g[andhom jid[lu l-kliem “sal-limitu li dik il- persuna ma’ tag[milx korrezzjoni ta’”.

Jemenda l- artikolu 38 ta’

l-Att prin/ipali.

;ej>-
21. L-artikolu 38 ta’ l-Att prin/ipali g[andu ji;i emendat kif
(a) fit-titolu mar;inali tieg[u, wara l-kliem “tintbag[at denunzja” g[andhom ji]diedu l-kliem “jew dikjarazzjonijiet jew stqarrijiet”<
(b) id-disposizzjoni li hemm issa g[andha ti;i enumerata mill-;did b[ala s-subartikolu (1) tieg[u< u
(ç) minnufih wara l-kliem “Kull persuna” fis-subartikolu
(1) tieg[u g[andhom ji]diedu l-kliem “re;istrata ta[t l-artikolu
10”< u
(d) minnufih wara s-subartikolu (1) tieg[u, kif enumerat mill-;did, g[andu ji]died dan li ;ej>-
“(2) Kull persuna li, tkun me[tie;a li tag[mel dikjarazzjoni jew stqarrija skond l-artikolu 30, ma tag[milx dik id-dikjarazzjoni jew stqarrija fil-limitu ta’ ]mien imni]]el fid-disposizzjonijiet relevanti ta’ dan l-Att tkun su;;etta g[al penali amministrattiva ta’ g[axar liri g[al kull xahar jew parti
minn xahar li jiskadi mid-data meta kellha ssir id-dikjarazzjoni jew stqarrija skond dan l-Att u d-data meta din ting[ata lill- Kummissarju.”.
A 1003
;ej>-
22. L-artikolu 39 ta’ l-Att prin/ipali g[andu ji;i emendat kif

Jemenda l- artikolu 39 ta’

l-Att prin/ipali.

(a) fit-titolu mar;inali tieg[u, minflok il-kliem “ta’ applikazzjoni g[ar-re;istrazzjoni” g[andhom jid[lu l-kliem “fl- applikazzjoni g[ar-re;istrazzjoni jew l-g[oti ta’ avvi]”<
(i) minflok il-kliem “ta[t dan l-Att” g[andhom jid[lu l-kliem “ta[t l-artikolu 10”< u
(ii) minflok il-kliem “skond l-imsemmija disposizzjonijiet u dik id-data li ti;i l-aktar kmieni mid-data meta ting[ata r-re;istrazzjoni” g[andhom jid[lu l-kliem “u dik id-data li ti;i l-aktar kmieni mid-data li fiha ting[ata l- applikazzjoni g[ar-re;istrazzjoni”<
(b) wara s-subartikolu (1) tieg[u, kif enumerat mill-;did, g[andu ji]died dan li ;ej>-
“(2) Kull persuna li, tkun me[tie;a li tapplika g[ar- re;istrazzjoni ta[t l-artikolu 12, ma tag[milx dik l- applikazzjoni fil-limitu ta’ ]mien imni]]el fid- disposizzjonijiet relevanti ta’ dan l-Att tkun su;;etta g[al penali amministrattiva ta’ l-og[la minn-
(a) wie[ed fil-mija tat-taxxa li g[andha tit[allas fuq akkwisti intra-Komunitarji li dwarhom tkun me[tie;a li tag[mel dik l- applikazzjoni< u
(b) g[axar liri
g[al kull xahar jew parti minn xahar li jiskadi mid-data meta kellha ssir l-applikazzjoni u dik id-data li ti;i l-aktar kmieni mid-data meta ting[ata l-applikazzjoni lill-Kummissarju u d-data meta dik il-persuna ti;i re;istrata mill-Kummissarju.
(3) Kull persuna li, tkun me[tie;a li tag[ti avvi] ta[t l- artikolu 15, tonqos li tag[ti dak l-avvi] fil-limitu ta’ ]mien imni]]el fid-disposizzjonijiet relevanti ta’ dan l-Att, g[andha tkun su;;etta g[al penali amministrattiva ta’ g[axar liri g[al kull xahar jew parti minn xahar li jiskadi mid-data li fiha l-avvi] kellu jing[ata u d-data meta l- avvi] jing[ata lill-Kummissarju.”.
A 1004

Jemenda l- artikolu 40 ta’

l-Att prin/ipali.

;ej>-
23. L-artikolu 40 ta’ l-Att prin/ipali g[andu ji;i emendat kif
(a) fit-titolu mar;inali tieg[u, minflok il-kliem “persuna e]entata” g[andhom jid[lu l-kliem “kull persuna re;istrata ta[t l- artikolu 11”<
(b) minflok il-kliem “Persuna e]entata li ma jkollhiex aktar id-dritt li tibqa’ klassifikata b[ala persuna e]entata” g[andhom jid[lu l-kliem “Kull persuna re;istrata ta[t l-artikolu 11 li ma jkollhiex iktar id-dritt li tibqa’ hekk re;istrata”< u
(/) minflok il-kelma “klassifika” kull fejn ise[[, g[andhom jid[lu l-kliem “ir-re;istrazzjoni ta[t l-artikolu 11”.

Jemenda l- artikolu 44 ta’

l-Att prin/ipali.

;ej>-
24. L-artikolu 44 ta’ l-Att prin/ipali g[andu ji;i emendat kif
(a) minflok il-paragrafu (b) tieg[u g[andu jid[ol dan li ;ej>-
“(b) kull taxxa li g[andha tit[allas fuq provvista jew akkwist [lief g[al taxxa stmata fi stima u kull tnaqqis li jista’ jintalab lura kontra dik it-taxxa<”.
(b) fil-paragrafu (/) tieg[u, minnufih wara l-kliem “provvista taxxabbli” g[andhom ji]diedu l-kliem “jew akkwist taxxabbli”<
(/) fil-paragrafu (e) tieg[u, minnufih wara l-kliem “ta’
provvista” g[andhom ji]diedu l-kliem “jew akkwist”< u
(d) fil-paragrafu (f) tieg[u, minflok il-kliem “persuna re;istrata” g[andhom jid[lu l-kliem “persuna re;istrata ta[t l- artikolu 10”.
(e) minflok il-paragrafu (k) tieg[u g[andu jid[ol dan li ;ej> “(k) l-impo]izzjoni ta’ kull penali amministrattiva,
[lief meta tkun saret stima dwarha,”.

Jissostitwixxi

l-artikolu 48 ta’

l-Att prin/ipali.

25. Minflok l-artikolu 48 ta’ l-Att prin/ipali g[andu jid[ol dan li ;ej>-

“Dokumentaz- zjoni

li g[andha tin]amm.

48. (1) Kull persuna re;istrata taxxabbli stabbilita f’Malta g[andha ]]omm dokumentazzjoni s[i[a u kif imiss
tat-transazzjonijiet kollha mwettqa fil-kors jew avvanz ta’ l- attività ekonomika tag[ha.
(2) Kull persuna li tkun su;;etta g[at-taxxa fuq xi transazzjoni jew li tidentifika lilha nnifisha b[ala persuna re;istrata ta[t dan l-Att g[all-g[an ta’ xi transazzjoni, g[andha
]]omm dokumentazzjoni s[i[a u kif imiss ta’ kull transazzjoni b[al dik.
(3) Kull persuna taxxabbli u kull persuna legali mhux taxxabbli g[andha ]]omm dokumentazzjoni s[i[a u kif imiss ta’ l-akkwisti intra-Komunitarji kollha mag[mula minnha.
(4) Id-dokumentazzjoni li g[aliha jirreferu s- subartikoli (1), (2) u (3) g[andha tin]amm u tin[a]en b’dak il-mod, ikun fiha dawk id-dettalji u tkun dokumentata b’dak it-tag[rif, dokumenti u kontijiet murija fil-Ódax-il Skeda u dik id-dokumentazzjoni, tag[rif, dokumenti u kontijiet g[andhom jin]ammu g[al ]mien ta’ mill-anqas sitt snin minn tmiem is-sena li jkollhom x’jaqsmu mag[ha, jew dak il- perjodu ie[or jew perjodi o[ra hekk kif il-Ministru jista’, f’ka]ijiet spe/jali jordna permezz ta’ regolament.
(5) Il-Kummissarju jista’ f’kull ]mien matul i]-
]mien speçifikat fis-subartikolu (4) ta’ dan l-artikolu je[tie; lil xi persuna li tipprodu/i d-dokumentazzjoni, dokumenti u kontijiet me[tie;a li jin]ammu minnha bis-sa[[a ta’ dan l- Att.”.
A 1005
;ej>-
26. L-artikolu 49 ta’ l-Att prin/ipali g[andu ji;i emendat kif

Jemenda l- artikolu 49 ta’

l-Att prin/ipali.

(a) minflok it-titolu mar;inali tieg[u g[andu jid[ol dan li
;ej> “Inkluzzjoni tat-taxxa fil-prezz g[all-provvista.”.
(b) id-disposizzjoni li hemm issa g[andha ti;i enumerata mill-;did b[ala s-subartikolu (1) tieg[u< u
(/) minnufih wara s-subartikolu (1), kif enumerat mill-;did, g[andu ji]died dan li ;ej>-
“(2) Fejn l-ammont ta’ taxxa li g[andu jit[allas ta[t dan l-Att ma jkunx identifikat fi [las g[al provvista taxxabbli jew fi prezz im[allas, [lief g[al f’fattura jew dokument li jservi b[ala fattura ma[ru;a minn persuna taxxabbli lil
A 1006

Jissostitwixxu

l-artikolu 50 ta’

l-Att prin/ipali.

persuna taxxabbli o[ra, g[al provvista taxxabbli, dak il-[las jew prezz g[andu jitqies li jkun jinkludi t-taxxa.
(3) Fejn l-ammont ta’ taxxa li g[andu jit[allas ta[t dan l-Att ma jkunx identifikat fil-prezz im[allas g[al provvista fuq fattura jew dokument li jservi b[ala fattura ma[ru; minn persuna taxxabbli lil persuna taxxabbli o[ra dak il-prezz g[andu jitqies li ma jkunx jinkludi t-taxxa.”.
27. Minflok l-artikoli 50 u 51 ta’ l-Att prin/ipali g[andu jid[ol dan li ;ej>-

“Fattura ta’

taxxa.

50. (1) Kull persuna re;istrata ta[t l-artikolu 10 li tag[mel provvista, barra minn provvista e]enti bla kreditu, lil persuna o[ra li tidentifika lilha nnifisha g[all-g[an ta’ dik il-provvista permezz ta’ numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud g[andha tipprovdi lil dik il-persuna l-o[ra b’fattura ta’ taxxa fi ]mien wie[ed u tletin jum mid-data li ti;i l-aktar kmieni mid->
(a) data meta l-o;;etti ji;u kunsinnati jew jitwettqu s-servizzi<
(b) data li fiha jsir il-[las g[al dik il-provvista.
(2) Fejn ikun hemm l-applikazzjoni, id- disponiment, it-trasport jew l-u]u ta’ o;;etti li g[alihom ma jit[allas jew ikollu jit[allas ebda korrispettiv i]da li titqies skond it-Tieni Skeda li tkun provvista mag[mula b’korrispettiv minn persuna, dik il-persuna g[andha, jekk tkun persuna re;istrata ta[t l-artikolu 10, to[ro; fattura ta’ taxxa li fiha tidentifika lilha nnifisha kemm b[ala l-persuna li tag[mel il-provvista kif ukoll b[ala l-persuna li lilha tkun saret il- provvista.
(3) Kull persuna taxxabbli g[andha to[ro; fattura ta’ taxxa fil-limitu ta’ ]mien imsemmi fis-subartikolu (1) dwar kull bejg[ li jsir f’/ertu distanza mag[mul minnha.
(4) Meta persuna tipprovdi lilha nnifisha b’dokument li jkun ma[sub b[ala fattura ta’ taxxa dwar provvista taxxabbli lilha mag[mula minn persuna re;istrata ta[t l-artikolu 10, dak id-dokument jista’, bla [sara g[ad- disposizzjonijiet tat-Tnax-il Skeda, jitqies b[ala l-fattura ta’ taxxa me[tie;a li ti;i ma[ru;a u provduta mill-fornitur skond dan l-artikolu.

“Dokumenti li

g[andhom ji;u provduti f’ka]i

o[ra.

(5) Fattura ta’ taxxa g[andha tin[are; fil-forma u b’dak il-mod u g[andu jkun fiha dawk il-partikolaritajiet murija fit-Tnax-il Skeda.”.
51. Kull persuna li tag[mel xi provvista, [lief g[al provvista e]enti bla kreditu jew [lief g[al provvista li dwarha hija me[tie;a li tin[are; fattura ta’ taxxa skond l-artikolu 50, g[andha tipprovdi lill-persuna li lilha ssir il-provvista fattura, riçevuta jew dokument ie[or li g[andu jin[are; fil-forma u b’dak il-mod u g[andu jkun fih dawk il-partikolaritajiet kif murija fit-Tlettax-il Skeda.”.
A 1007
28. Fil-paragrafu (/) ta’ l-artikolu 53 ta’ l-Att prin/ipali, minflok il-kliem “jekk ikunux saru xi provvisti taxxabbli jew xi provvisti e]enti bil-kreditu minn jew lil dik il-persuna jew il-valur ta’ kull tali provvista” g[andhom jid[lu l-kliem “jekk ikunux saru xi provvisti taxxabbli jew xi provvisti e]enti bil-kreditu minn jew lil dik il-persuna jew jekk ikunux saru xi akkwisti intra-Komunitarji jew importazzjonijiet minn dik il- persuna jew il-valur ta’ dawk il-provvisti, akkwisti jew importazzjonijiet.”.
29. Wara s-subartikolu (4) ta’ l-artikolu 56 ta’ l-Att prin/ipali g[andu ji]died dan li ;ej>-
“(5) Ebda [a;a f’dan l-artikolu m’g[andha tipprevjeni l- kxif mill-Kummissarju, wara d-data ta’ ade]joni, ta’ xi tag[rif li huwa me[tie; li jing[ata skond ir-Regolament tal-Kunsill (EEC) numru 218#92 tas-27 ta’ Jannar 1992 dwar kooperazzjoni amministrattiva fil-qasam tat-tassazzjoni indiretta (VAT) jew ta’ xi Regolament ie[or b[al dak tal-Kunsill hekk kif jista’ ji;i preskritt.
(6) G[all-g[anijiet ta’ dan l-artikolu kull tag[rif mog[ti lill- Kummissarju mill-awtoritajiet fiskali ta’ xi Stat Membru ie[or skond xi Regolament tal-Kunsill imsemmi fis-subartikolu (5) g[andu jitqies b[ala tag[rif li jirrelata ma’ u miksub g[all-g[anijiet ta’ dan l-Att.”.
30. Minflok l-artikolu 57 ta’ l-Att prin/ipali g[andu jid[ol dan li ;ej>-

Jemenda l- artikolu 53 ta’

l-Att prin/ipali.

Jemenda l- artikolu 56 ta’

l-Att prin/ipali.

Jissostitwixxu

l-artikolu 57 ta’

l-Att prin/ipali.

“Ka]ijiet spe/jali.

57. (1) Id-disposizzjonijiet ta’ l-Erbatax-il Skeda g[andhom japplikaw g[all-operazzjonijiet li ;ejjin, kif definiti fl-imsemmija Skeda>-
A 1008
(a) operazzjonijiet minn operaturi ta’ vja;;i u a;enti ta’ l-ivvja;;ar u ta’ persuni o[ra li jag[mluha ta’ prin/ipali jew intermedjarji u li jwettqu operazzjonijiet li soltu jitwettqu minn operaturi ta’ vja;;i u a;enti ta’ l- ivvja;;ar<
(b) operazzjonijiet li g[andhom x’jaqsmu ma’ o;;etti sekondaman, xog[lijiet artisti/i, o;;etti g[all- kollezzjoni u antikitajiet<
(/) operazzjonijiet imwettqa minn bejjieg[a bl- imnut<
(d) servizzi professjonali<
(e) operazzjonijiet skond kuntratti li g[andhom x’jaqsmu ma’ l-in;inerija /ivili, elettrika u mekkanika<
(f) operazzjonijiet li g[andhom x’jaqsmu ma’ l- investiment tad-deheb<
(g) il-provvista ta’ servizzi elettroni/i minn persuni stabbiliti barra l-Komunità<
(h) dawk l-operazzjonijiet l-o[ra hekk kif jistg[u ji;u msemmija b’ordni skond ma jista jkun mag[mul, emendat, sostitwit jew im[assar mill-Ministru u ppubblikat fil-gazzetta.
(2) Dwar l-operazzjonijiet li g[alihom tapplika l- Erbatax-il Skeda u l-obbligi tal-persuni nvoluti f’dawk l- operazzjonijiet dik l-Iskeda g[andha tapplika minkejja kull [aga g[all-kuntrarju li tinsab fid-disposizzjonijiet ta’ dan l- Att> i]da d-disposizzjonijiet l-o[ra ta’ dan l-Att g[andhom japplikaw g[all-imsemmija operazzjonijiet u obbligi sal-limitu li dawn ma jkunux inkonsistenti ma’ kull [a;a li tinsab fl- imsemmija Skeda.”.

Jemenda l- artikolu 63 ta’

l-Att prin/ipali.

;ej>
31. L-artikolu 63 ta’ l-Att prin/ipali g[andu ji;i emendat kif
(a) fis-subartikolu (1) tieg[u il-kelma “re;istrata” g[andha tit[assar< u
(b) minnufih wara s-subartikolu (2) tieg[u g[andu jid[ol dan li ;ej>
“(3) Il-parti fil-kuntratt mal-persuna li g[andha l- obbligu li t[allas it-taxxa g[andha tkun responsabbli in solidum g[all-[las tat-taxxa.
(4) Id-disposizzjonijiet tas-subartikolu (3)
m’g[andhiex tapplika g[all-operazzjoni riferita fl-artikolu
20(1) fejn u sal-limitu li dak il-parti fil-kuntratt jag[ti prova li jkun [allas il-prezz u t-taxxa relatata dovuta lill-persuna li tag[millu l-provvista.”.
32. Fl-artikolu 64 ta’ l-Att prin/ipali, minflok il-kliem “persuna re;istrata” g[andhom jid[lu l-kliem “persuna re;istrata ta[t l-artikolu
10”.
A 1009

Jemenda l- artikolu 64 ta’

l-Att prin/ipali.

;ej>-
33. Minflok l-artikolu 65 ta’ l-Att prin/ipali g[andu jid[ol dan li

Jissostitwixxu

l-artikolu 65 ta’

l-Att prin/ipali.

“Irkant

;udizzjarju.

65. (1) Meta jinbieg[ attiv li jag[mel parti mill- attività ekonomika ta’ persuna permezz ta’ bejg[ f’irkant fil- qorti skond kull pro/ediment mibdi minn kreditur jew kredituri ta’ dik il-persuna, u fejn dak il-bejg[ jitqies b[ala provvista ta’ o;;etti skond id-disposizzjonijiet relevanti tat-Tieni Skeda u jkun su;;ett g[at-taxxa ta[t dan l-Att, ir-re;istratur tal-Qorti li ta[t l-awtorità tag[ha jsir il-bejg[ g[andu, wara li jinnotifika b’dan lill-persuna jew persuni li jidhru li jkollhom interess fil-kwistjoni, j[allas lill-Kummissarju mir-rikavat li depo]itat fil-qorti, bi preferenza fuq kull persuna o[ra li ma jkollhiex preferenza fuq it-talba tal-Kummissarju kif hemm provdut fl-artikolu 62, it-taxxa li jkollha tit[allas fuq dik il-provvista.
(2) Tista’ tag[mel oppo]izzjoni li jsir il-[las imsemmi fil-paragrafu (1) ta’ dan l-artikolu kull persuna li jkollha nteress fil-kwistjoni u dan bil-mezz ta’ /itazzjoni li ssir kontra l-Kummissarju fi ]mien sitt ijiem tax-xog[ol mid- data tan-notifika msemmija fl-imsemmi paragrafu.
(3) Ma g[andha ti;i approvata ebda offerta animo compensandi g[all-g[anijiet ta’ l-artikolu 331 tal-Kodi/i ta’ Organizzazzjoni u Pro/edura /ivili, kemm-il darba t-taxxa li jkollha tit[allas, jekk ikun hemm, fuq dik il-provvista ma tkunx ;iet depo]itata fil-Qorti u m[allsa mir-re;istratur skond is-subartikolu (1) ta’ dan l-artikolu.”.
34. Is-subartikolu (2) ta’ l-artikolu 66 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>
(a) id-disposizzjoni li hemm issa g[andha ti;i enumerata mill-;did b[ala l-paragrafu (a) tieg[u<

Jemenda l- artikolu 66 ta’

l-Att prin/ipali.

A 1010

Jemenda l- artikolu 68 ta’

l-Att prin/ipali.

Jemenda l- artikolu 69 ta’

l-Att prin/ipali.

Jemenda l- artikolu 70 ta’

l-Att prin/ipali.

(b) fil-paragrafu (a) tieg[u, kif enumerat mill-;did, wara l- kliem “mhux stabbilita f’Malta” g[andhom ji]diedu l-kliem “u mhux stabbilita fil-Komunità,” u minflok il-kliem “l-imsemmija persuna.” g[andhom jid[lu l-kliem “l-imsemmija persuna<”<.
(/) minnufih wara l-paragrafu (a) tieg[u, kif enumerat mill-
;did, g[andu ji]died dan li ;ej>
“(b) meta persuna li ma tkunx stabbilta f’Malta, i]da tkun stabbilita fil-Komunità, tkun, jew tkun me[tie;a li tkun re;istrata ta[t dan l-Att, tista’, permezz ta’ avvi] bil-miktub lill-Kummissarju, tinnomina b[ala r-rappre]entant tag[ha, xi persuna residenti f’Malta li tkun a//ettabbli g[all- Kummissarju<
(/) g[all-g[an ta’ dan is-subartikolu, il-Ministru jista’ b’regolamenti jippreskrivi l-kondizzjonijiet li jirregolaw [atra b[al dik.”.
35. Minflok is-subartikolu (1) ta’ l-artikolu 68 ta’ l-Att prinçipali g[andu jid[ol dan li ;ej>–
“(1) It-taxxa m[allsa ma g[andhiex ting[ata lura [lief fiç- çirkostanzi li dwarhom jipprovdu t-Taqsima IV jew l-artikoli 69,
70 jew 71.”.
36. Is-subartikolu (4) ta’ l-artikolu 69 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>-
(a) minflok il-kliem “is-subartikolu (2) ta’ l-artikolu 22”
g[andhom jid[lu l-kliem “l-artikolu 21(4)”< u
(b) fil-paragrafu (a) tieg[u, minflok il-kliem “l-artikolu 26”
g[andhom jid[lu l-kliem “l-artikolu 24”.
37. L-artikolu 70 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>- (a) it-titolu mar;inali tieg[u g[andu ji;i mibdul b’
“Arran;amenti diplomati/i u konsulari.”<
(b) is-subartikoli (1), (2) u (4) tieg[u g[andhom ji;u m[assra< u
(/) is-subartikolu (3) tieg[u g[andu ji;i enumerat mill-;did b[ala d-disposizzjoni kollha.
li ;ej>-
38. Minflok l-artikolu 71 ta’ l-Att prin/ipali g[andu jid[ol dan
A 1011

Jissostitwixxu

l-artikolu 71 ta’

l-Att prin/ipali.

“Ólas lura ta’ taxxa f’ka]ijiet o[ra.

71. Il-Ministru jista’ b’regolamenti jipprovdi g[all-[las lura mill-Gvern, bla [sara g[al dawk il-limitazzjonijiet, kondizzjonijiet u formalitajiet hekk kif jista’ ji;i ordnat fl- imsemmija regolamenti,
(a) b’ammont li ma jkunx aktar mit-taxxa m[allsa fuq provvisti mag[mula lill-persuni fi]i/i mhux taxxabbli ta’ o;;etti esportati minnhom barra minn Malta<
(b) tat-taxxa m[allsa fuq il-provvista ta’ o;;etti li huma esportati mill-persuna li takkwisthom fil-qafas ta’ attivitajiet tag[ha umanitarji, ta’ karità jew ta’ tag[lim<
(/) tat-taxxa m[allsa fuq provvisti lil, jew akkwisti intra-Komunitarju u importazzjonijiet minn, persuni jew klassijiet ta’ persuni eli;ibbli ta[t dawk l-iskemi hekk kif jista’ ji;i spe/ifikat fir-regolamenti<
39. L-artikolu 75 ta’ l-Att prin/ipali g[andu ji;i emendat kif ;ej>-
(a) fil-paragrafu (g) tieg[u, minflok il-kliem “dan l-Att”
g[andhom jid[lu l-kliem “l-Att”< u
(b) il-paragrafu (h) tieg[u g[andu jit[assar.
40. Fil-paragrafu (a) ta’ l-artikolu 76 ta’ l-Att prin/ipali minnufih wara l-kliem “artikolu 10” g[andhom ji]diedu l-kliem “jew 12”.

Jemenda l- artikolu 75 ta’

l-Att prin/ipali.

Jemenda l- artikolu 76 ta’

l-Att prin/ipali.

;ej>-
41. L-artikolu 77 ta’ l-Att prin/ipali g[andu ji;i emendat kif

Jemenda l- artikolu 77 ta’

l-Att prin/ipali.

(a) fil-paragrafu (a) tieg[u, minnufih wara l-kliem “provvista taxxabbli” g[andhom ji]diedu l-kliem “jew xi akkwist intra-Komunitarju”<
(b) il-paragrafi (f) sa (m) tieg[u g[andhom ji;u rinumerati b[ala (g) sa (n) rispettivament>
(/) minnufih wara l-paragrafu (e) tieg[u, g[andu ji]died il- paragrafu ;did li ;ej>
“(f) tkun impjegata jew a;ent ta’ persuna o[ra, u li l-funzjonijiet tag[ha f’dik il-kariga jkunu jinkludu dawk li
A 1012

Jemenda l- artikolu 82 ta’

l-Att prin/ipali.

tag[ti jew tipprodu/i fattura ta’ taxxa jew fattura o[ra jew dokument li dik il-persuna l-o[ra hija me[tie;a li tag[ti jew li tipprodu/i skond l-artikolu 50, 51 jew 52, tonqos li tag[ti jew tipprodu/i dik il-fattura ta’ taxxa jew fattura o[ra jew dokument jew tag[ti xi fattura ta’ taxxa b[al dik jew fattura o[ra jew dokument li jkunu mhux korretti jew qarrieqa f’xi rigward materjali>”.
(d) fil-paragrafu (h) tieg[u kif enumerat mill-;did, minflok il-kliem “klassifikata b[ala persuna e]entata g[all-g[anijiet ta’ dan l-Att” g[andhom jid[lu l-kliem “re;istrata ta[t l-artikolu 11”<
(e) fil-paragrafu (i) tieg[u kif enumerat mill-;did
(i) minflok il-kliem “klassifikata b[ala persuna e]entata g[all-g[anijiet ta’ dan l-Att” g[andhom jid[lu l-kliem “re;istrata ta[t l-artikolu 11”< u
(ii) minflok il-kelma “hekk klassifikata” g[andha tid[ol il-kelma “hekk re;istrata”< u
(iii) minflok il-kelma “klassifikazzjoni” g[andha tid[ol il-kelma “re;istrazzjoni”<
(f) fil-paragrafu (j) kif enumerat mill-;did tieg[u>
(i) minflok il-kliem “klassifikata b[ala persuna e]entata g[all-g[anijiet ta’ dan l-Att” g[andhom jid[lu l-kliem “re;istrata ta[t l-artikolu 11”< u
(ii) minflok il-kelma “hekk klassifikata” g[andha tid[ol il-kelma “hekk re;istrata”< u
(g) fil-paragrafu (k) kif enumerat mill-;did tieg[u>
(i) minflok il-kliem “klassifikata b[ala persuna e]entata g[all-g[anijiet ta’ dan l-Att” g[andhom jid[lu l-kliem “re;istrata ta[t l-artikolu 11”< u
(ii) minflok il-kelma “hekk klassifikata” g[andha tid[ol il-kelma “hekk re;istrata”<
42. Fis-subartikolu (2) ta’ l-artikolu 82 ta’ l-Att prin/ipali, minflok il-kliem “Meta xi [a;a” g[andhom jid[lu l-kliem “B’]ieda u
ming[ajr pre;udizzju g[al kull obbligazzjoni ta’ xi mpjegat jew persuna o[ra, meta xi [a;a”.
43. Fis-subartikolu (3) ta’ l-artikolu 84 ta’ l-Att prin/ipali. Minflok il-kliem “sebat ijiem” g[andhom jid[lu l-kliem “[mistax-il jum”.
A 1013

Jemenda l- artikolu 84 ta’

l-Att prin/ipali.

;ej>
44. L-artikolu 85 ta’ l-Att prin/ipali g[andu ji;i emendat kif

Jemenda l- artikolu 85 ta’

l-Att prin/ipali.

(a) fis-subartikolu (1) tieg[u>
(i) minflok il-kliem “bejg[ ta’ prodotti mag[mula qabel id-data effettiva” g[andhom jid[lu l-kliem “bejg[ ta’ o;;etti mag[mula qabel l-1 ta’ Jannar 1999”< u
(ii) minflok il-kliem “ta[t dak l-Att qabel id-data effettiva” g[andhom jid[lu l-kliem “ta[t dak l-Att qabel dik id-data”<
(b) fis-subartikolu (2) tieg[u, minflok il-kliem “qabel id- data effettiva” g[andhom jid[lu l-kliem “qabel l-1 ta’ Jannar 1999"< u
(/) is-subartikolu (3) tieg[u g[andu ji;i m[assar.
45. L-artikoli 86, 87, 88 u 90 g[andhom ji;u m[assra u l- artikolu 89 ta’ l-Att g[andu ji;i enumerat mill-;did b[ala l-artikolu 86 tieg[u.
46. Fl-artikolu 86 ta’ l-Att prin/ipali kif rinumerat minflok il- kliem “id-data effettiva” kull fejn ise[[u, g[andhom jid[lu l-kliem “l-1 ta’ Jannar 1999”.
47. Minflok l-Iskedi li jinsabu ma’ l-Att prin/ipali g[andhom jid[lu l-Iskedi li ;ejjin>

I[assar l- Artikoli 86, 87

88 u 90 ta’ l- Att prin/ipali.

Jemenda l- artikolu 89 ta’

l-Att prin/ipali.

Jissostitwixxi l- Iskedi li jinsabu

ma’ l-Att prin/ipali.

A 1014
L-EWWEL SKEDA

(Artikolu 5(3) )

ATTIVITAJIET TA’ AWTORITAJIET PUBBLI?I
L-attivitajiet elenkati fit-tieni kolonna ta’ l-awtoritajiet pubbli/i elenkati fl-ewwel kolonna ta’ din l-Iskeda g[andhom jitqiesu li jkunu attivitajiet ;estiti fit-twettiq jew fit-tkomplija ta’ attività ekonomika.

A 1015

A 1016

(Artikolu 6)

IT-TIENI SKEDA
A 1017
PROVVISTI, AKKWISTI INTRA-KOMUNITARJI U IMPORTAZZJONIJIET

Provvisti> regola ;enerali

1. {lief kif mod ie[or provdut f’din l-Iskeda -
(a) provvista ta’ o;;etti hija t-traferiment tad-dritt ta’ disponiment ta’ proprjetà tan;ibbli b[ala sid<
(b) provvista ta’ servizzi tfisser provvista li mhix provvista ta’ o;;etti.

Ener;ija

2. Il-provvista ta’ kurrent elettriku, gass, s[ana, refri;erazzjoni u sorsi o[ra ta’
ener;ija g[andha titqies b[ala l-provvista ta’ o;;etti.

Drittijiet fuq proprjetà

3. (1) It-trasferiment ta’ attiv li jkun definit mill-li;i b[ala proprjetà immobbli g[andu jitqies b[ala provvista ta’ o;;etti> i]da kon/essjoni ta’ /ens li ma je//edix ‘il [amsin sena g[andha titqies b[ala provvista ta’ servizzi.
(2) Bla [sara g[ad-dispo]izzjonijiet l-o[ra tal-paragrafu (1) ta’ din il-partita l-assenjament ta’ kull jedd fuq proprjetà jew ta’ kull proprjetà intan;ibbli sew jekk tkun is-su;;ett ta’ dokument li jistabbilixxi t-titolu sew jekk le huwa provvista ta’ servizzi.

Kunsinna fi ]mien imtawwal

4. Il-kunsinna tal-pussess ta’ o;;etti wara u skond ftehim g[all-bejg[ ta’ dawk l-o;;etti fi ]mien imtawwal g[andha titqies b[ala provvista ta’ dawk l-o;;etti.

Hire purchase

5. Il-kunsinna tal-pussess ta’ o;;etti wara u skond ftehim g[all-kiri ta’ dawk l- o;;etti g[al /ertu ]mien bi [sieb espress li l-proprjetà ta’ dawk l-o;;etti tg[addi g[al g[and l-ie[or f’waqt li ma jkunx aktar tard mid-data meta jkun jkun t[allas il-prezz miftiehem kollu g[andha titqies b[ala provvista ta’ dawk l-o;;etti.
A 1018

Trasferiment ta’ o;;etti skond kuntratt g[all-kommissjoni

6. It-trasferiment ta’ o;;etti skond kuntratt li ta[tu tit[allas kommissjoni fuq xiri jew bejg[ huwa provvista ta’ dawk l-o;;etti.

Kuntratt ta’ xog[lijiet

7. Il-kunsinna ta’ o;;ett10i wara u skond kuntratt ta’ xog[lijiet, inklu] kuntratt ta’ kostruzzjoni, sew jekk il-materjal ikun ;ie provdut kollu kemm hu jew f’parti minnu mill-kompratur sew jekk le, g[andha titqies b[ala provvista ta’ servizzi, [lief f’çirkostanzi spe/jali fejn il-Ministru jista’ xort’o[ra, b’regolamenti jippreskrivi.

Obbligazzjoni li jieqaf att jew li ji;i tollerat att

8. Obbilgazzjoni li jieqaf att jew li ji;i tolerat att jew sitwazzjoni hija provvista ta’ servizzi.

Provvisti in/identali

(1) Il-provvista minn persuna ta’ o;;etti g[all-g[an u fil-kors ta’ servizzi ta’ manutenzjoni jew tiswija provduti minn dik il-persuna g[andhom jitqiesu b[ala provvista ta’ servizzi.
(2) Salv kif provdut mod ie[or fl-Att jew xi regolamenti mag[mula ta[t l- Att, meta provvista tkun tinkludi l-provvista sew ta’ o;;etti sew ta’ servizzi u l- korrispettiv g[al dik il-provvista ma jkunx jiddistingwi bejn il-korrispettiv g[all-o;;etti u l-korrispettiv g[as-servizzi, il-provvista g[andha titqies b[ala provvista ta’ o;;etti jew provvista ta’ servizzi skond ix-xorta prin/ipali ta’ dik il-provvista.

Permuta

10. F’kuntratt ta’ permuta kull parti g[andha titqies li tag[mel provvista ta’
kull o;;ett u servizz li tag[ti jew tipprovdi wara u skond dak il-kuntratt.

Provvista minn a;enti mag[rufa

11. Meta provvista ting[amel permezz ta’ intermedjarju li ja;ixxi f’isem u g[an- nom ta’ persuna o[ra dik il-provvista g[andha titqies b[ala provvista mag[mula minn dik il-persuna l-o[ra.

Provvista minn a;enti mhux mag[rufa

A 1019
12. Meta ssir provvista ta’ o;;etti jew servizzi permezz ta’ a;ent li ja;ixxi f’ismu stess dik il-provvista g[andha titqies kemm b[ala provvista lil dak l-a;ent u provvista minn dak l-a;ent.

Provvista b’korrispettiv ta’ o;;etti li jag[mlu sehem minn attività ekonomika

13. It-trasferiment jew tne[[ija minn persuna taxxabbli ta’ o;;etti li jag[mlu sehem mill-attività ekonomika tag[ha b’korrispettiv inklu]>
(a) il-bejg[ b’irkant ;udizzjarju skond kull pro/ediment mibdi minn kreditur jew kredituri ta’ dik il-persuna
(b) it-trasferiment ta’ dawk l-o;;etti b’ordni mag[mul minn jew f’isem awtorità pubblika skond il-li;i bil-[las ta’ korrispettiv,
g[adha titqies b[ala provvista ta’ o;;etti minn dik il-persuna taxxabbli waqt li ta;ixxi b[ala tali.

Applikazzjoni ta’ o;;etti li jag[mlu sehem minn attività ekonomika

14. (1) Bla [sara g[all-paragrafu (3), l-applikazzjoni minn persuna re;istrata ta[t l-artikolu 10 ta’ o;;etti li jag[mlu sehem mill-attività ekonomika tag[ha g[all- u]u privat tag[ha, jew ta’ l-impjegati tag[ha, jew it-tne[[ija tag[hom ming[ajr [las jew, b’mod aktar ;enerali, l-applikazzjoni tag[hom g[al g[anijiet [lief dawk ta’ l- attività ekonomika tag[ha, fejn it-taxxa fuq il-valur mi]jud fuq l-imsemmija o;;etti jew il-partijiet komponenti tag[hom kienet imnaqqsa kollha kemm hi jew parti minnha g[andha titqies b[ala provvista ta’ o;;etti b’korrispettiv minn dik il-persuna taxxabbli waqt li ta;ixxi b[ala tali.
(2) Il-paragrafu (1) japplika wkoll dwar l-o;;etti li jag[mlu sehem mill-attività ekonomika ta’ persuna fi]-]mien meta r-re;istrazzjoni tag[ha ta[t l-artikolu 10 ti;i, g[al xi ra;uni im[assra>
I]da l-Kummissarju jista’ je]enta lil persuna milli tag[ti kont g[all-provvista meta jkollu g[aliex ja[seb li l-valur taxxabbli jkun anqas minn mitt lira.
(3) Din il-partita ma tapplikax g[al -
(a) rigal ta’ o;;etti mag[mul fil-kors jew avvanz ta’ dik l-attività, minbarra meta dan ikun jag[mel sehem minn g[add ta’ rigali li jsiru lill-istess persuna, meta n- nefqa li d-donatur jag[mel ma tkunx aktar minn g[oxrin lira<
A 1020
(b) rigal li jkun kampjun industrijali f’g[amla li l-pubbliku ma jkunx jista’
normalment isibu g[all-bejg[.

U]u privat ta’ o;;etti li jag[mlu sehem minn attività ekonomika

15. L-u]u ta’ o;;etti li jag[mlu sehem minn attività ekonomika ta’ persuna taxxabbli re;istrata ta[t l-artikolu 10 minn dik il-persuna stess jew minn xi persuna o[ra g[al xi g[an li ma jkunx l-g[an ta’ dik l-attività ekonomika, g[andu jitqies b[ala provvista ta’ servizzi b’korrispettiv mag[mul minn dik il-persuna taxxabbli waqt li ta;ixxi b[ala tali.

Trasferiment ta’ negozju vijabbli

16. Minkejja d-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, it-trasferiment minn persuna ta’ l-attiv ta’ l-attività ekonomika tag[ha ma g[andha titqies la b[ala provvista ta’ o;;etti u lanqas b[ala provvista ta’ servizzi jekk>
(a) l-attiv ji;i trasferit lil persuna re;istrata ta[t l-artikolu 10 li lilha tag[mel it-trasferiment ta’ l-attività ekonomika tag[ha, jew parti minn dik l-attività li tkun tista’ tit[addem separatament, b[ala negozju vijabbli< u
(b) kull attiv b[al dak g[andu jintu]a minn min isirlu t-trasferiment fit-twettiq ta’ l-istess xorta ta’ attività sew b[ala parti minn attività ekonomika li te]isti sew jekk le, b[al dik li titwettaq minn min jag[mel it-trasferiment< u
(/) dak it-trasferiment ji;i re;istrat fid-dokumentazzjoni ta’ min jag[mel it- trasferiment billi jindika n-numru tar-re;istrazzjoni ta’ min ikun sarlu t-trasferiment.

Trasferiment ta’ o;;etti g[al Stat Membru ie[or

17. (1) It-trasferiment minn persuna taxxabbli ta’ o;;etti li jag[mlu sehem mill-attività ekonomika tag[ha lejn Stat Membru ie[or g[andu jitqies b[ala provvista intra-Komunitarja ta’ dawk l-o;;etti b’korrispettiv.
(2) O;;etti g[andhom jitqiesu li jkun trasferiti minn persuna taxxabbli lejn Stat Membru ie[or jekk ikunu trasportati minn jew g[an-nom tag[ha minn Malta lejn Stat Membru ie[or (“it-tieni Stat”) g[all-g[anijiet ta’ l-attività ekonomika tag[ha minbarra mill-g[anijiet ta’ xi wa[da mit-transazzjonijiet li ;ejjin>
(a) l-istallazzjoni jew l-immuntar ta’ dawk l-o;;etti, bi trial run jew ming[ajru, minn jew g[an-nom tal-persuna taxxabbli fit-tieni Stat<
A 1021
(b) il-provvista ta’ dawk l-o;;etti ta[t transazzjoni li tikkostitwixxi bejg[ li jsir f’/ertu distanza li jse[[ fit-tieni Stat<
(/) il-provvista ta’ dawk l-o;;etti minn jew g[an-nom tal-persuna taxxabbli abbord bastimenti, in;enji ta’ l-ajru jew ferroviji matul it-trasport ta’ passi;;ieri fejn il-punt tat-tluq ta’ dak it-trasport ikun fit-tieni Stat<
(d) il-provvista ta’ dawk l-o;;etti minn persuna taxxabbli fit-tieni Stat ta[t transazzjoni li kienet tkun meqjusa b[ala provvista e]enti bil-kreditu skond id- dispo]izzjonijiet tal-partiti 1 sa 9 tat-Taqsima Wie[ed tal-Óames Skeda kieku kellha ssir f’Malta<
(e) il-provvista ta’ servizzi lil persuna taxxabbli li tkun tinvolvi xog[ol fuq dawk l-o;;;etti fi]ikament imwettaq fit-tieni Stat b’dan illi l-imsemmija o;;etti jinbag[tu lura lil dik il-persuna f’Malta malli jitlesta l-imsemmi xog[ol<
(f) l-u]u temporanju ta’ dawk l-o;;etti fit-tieni Stat g[all-g[an ta’ provvista ta’ servizzi mill-persuna taxxabbli jekk dik il-persuna tkun stabbilita f’Malta<
(g) l-u]u temporanju ta’ dawk l-o;;etti fit-tieni Stat g[al ]mien li ma jeççedix l-erba’ u g[oxrin xahar jekk l-importazzjoni ta’ dawk l-o;;etti f’dak l-Istat g[all-u]u temporanju jkunu jikkwalifikaw g[al e]enzjoni s[i[a mid-dazji ta’ importazzjoni<
(3) Fejn it-trasport ta’ o;;etti jissodisfa l-kondizzjonijiet ta’ xi subparagrafu tal-paragrafu (2) u, fi stadju sussegwenti dawk il-kondizzjonijiet ma jibqg[ux aktar jit[arsu, it-trasport g[andu, f’dak l-istadju sussegwenti, jitqies b[ala trasferiment li g[alih japplika l-paragrafu (1).
(4) Il-Ministru jista’ b’regolamenti jippreskrivi mi]uri ta’ simplifikazzjoni g[all-applikazzjoni ta’ din il-partita u tal-partita 18, skond l-Artikolu 27 tad-Direttiva
77#388#EEC jew bis-sa[[a ta’ kull Artikolu ie[or li jid[ol minn floku.

Akkwisti intra-Komunitarji

18. (1) Akkwist intra-Komunitarju huwa>
(a) l-akkwist tad-dritt tad-disponiment b[ala s-sid ta’ o;;etti li huma trasportati minn jew g[an-nom tal-fornitur jew il-persuna li takkwisthom minn Stat Membru lill- persuna li takkwistathom fi Stat Membru ie[or< jew
(b) l-u]u fi Stat Membru minn persuna taxxabbli g[all-g[an ta’ l-attività ekonomika tag[ha ta’ o;;etti trasportati minnha jew g[an-nom tag[ha minn Stat Membru ie[or li fit-territorju tieg[u dawk l-o;;etti kienu mag[mula, estratti, mixtrija, akkwistati jew importati minnha g[all-g[an ta’ l-attività ekonomika tag[ha, fejn it- trasport ta’ dawk l-o;;etti kien ikun, kieku kien mag[mul minn Malta lejn Stat Membru ie[or, meqjus b[ala trasferiment ta’ o;;etti lejn Stat Membru ie[or skond il-partita 17.
A 1022
(/) l-akkwist minn persuna legali mhux taxxabbli ta’ o;;etti importati minn dik il-persuna fil-Komunità u trasportati lejn Stat Membru ie[or li ma jkunx l-Istat ta’ l-importazzjoni.
(2) Kull trasazzjoni li titqies ta[t dan l-Att b[ala provvista ta’ o;;etti jew provvista ta’ o;;etti b’korrispettiv, g[anda wkoll titqies li tinvolvi l-akkwist tad-dritt ta’ disponiment b[ala sid ta’ dawk l-o;;etti jew l-akkwist ta’ dawk l-o;;etti b’korrispettiv.

Importazzjoni

19. Importazzjoni tfisser>
(a) Id-d[ul f’Malta qabel id-data ta’ s[ubija ta’ o;;etti trasportati minn kull pajji] ie[or<
(b) id-d[ul fil-Komunità fid-data ta’ l-ade]joni jew wara dik id-data ta’ o;;etti trasportati minn pajji] terz, esklu]i, i]da>
(i) o;;etti li j[arsu l-kondizzjonijiet imni]]la fl-artikoli 9 u
10 tat-Trattat li jwaqqaf il-Komunità Ekonomika Ewropea< u
(ii) o;;etti koperti bit-Trattat li jwaqqaf il-Komunità Ewropea dwar il-Fa[am u l-Azzar li jinsabu f’/irkolazzjoni [ielsa.
A 1023
IT-TIELET SKEDA

(Artikolu 7)

LOK TA’ PROVVISTA, AKKWISTI INTRA-KOMUNITARJI U IMPORTAZZJONIJIET

Provvista ta’ o;;etti> regola ;enerali

1. Ólief kif mod ie[or provdut f’din l-Iskeda -
(a) provvista ta’ o;;etti li m’humiex trasportati sse[[ fil-lok fejn l-o;;etti jkunu fi]-]mien meta jitqeg[du g[ad-dispo]izzjoni tal-persuna li takkwista dawk l-o;;etti<
(b) provvista ta’ o;;etti li jkunu trasportati sse[[ fil-lok fejn l-o;;etti jkunu fi]-]mien meta jibda t-trasport ta’ dawk l-o;;etti<
(/) meta t-trasport ta’ o;;etti jibda barra l-Komunità u jintemm fi Stat Membru l-provvista ta’ dawk l-o;;etti mill-importatur u kull provvista sussegwenti sa l-akkwist ta’ dawk l-o;;etti sse[[ fl-Istat Membru li fih ji;u importati.

O;;etti stallati jew immuntati

2. Provvista ta’ o;;etti li huma stallati jew immuntati, sew jekk bi trial run sew jekk le, minn jew g[an-nom ta’ fornitur ise[[ fil-lok fejn l-o;;etti ji;u stallati jew immuntati.

O;;etti provduti abbord bastimenti, in;enji ta’ l-ajru jew ferroviji

3. Provvista ta’ o;;etti abbord bastimenti, in;enji ta’ l-ajru jew ferroviji matul il-parti mit-trasport ta’ passi;;ieri effetwata fil-Komunità isse[[ fl-punt tat-tluq tat- trasport tal-passi;;ieri u, g[all-g[an ta’ din il-partita -
(a) “parti mit-trasport ta’ passi;;ieri effetwata fil-Komunità” tfisser il-parti tat-trasport effetwata, ming[ajr waqfa f’pajji] terz, bejn it-punt tat-tluq u l-punt tal- wasla tat-trasport tal-passi;;ieri<
(b) “il-punt ta’ tluq ta’ trasport ta’ passi;;ieri” tfisser l-ewwel punt ta’ imbarkazzjoni ta’ passi;;ieri ma[suba li ssir fil-Komunità, fejn relevanti wara parti mill-vja;; barra l-Komunità<
A 1024
(/) “il-punt tal-wasla ta’ trasport ta’ passi;;ieri” tfisser l-a[[ar punt ta’ sbark ta’ passi;;ieri ma[sub li jsir fil-Komunità ta’ passi;;ieri li jinbarkaw fil-Komunità, fejn relevanti qabel parti mill-vja;; barra l-Komunità<
(d) il-vja;; lura g[andu jitqies b[ala vja;; separat.

Bejg[ li jsir f’/ertu distanza

4. (1) Bejg[ li jsir f’/ertu distanza tfisser provvista intra-Komunitarja ta’ o;;etti trasportati minn jew g[an-nom tal-fornitur li jissodisfa l-kondizzjonijiet kollha li ;ejjin>
(a) l-o;;etti ma jkunux>
(i) mezz ;did ta’ trasport< jew
(ii) o;;etti li huma stallati jew immuntati minn jew g[an-nom tal-fornitur fl- Istat Membru fejn jintemm it-trasport< jew
(iii) o;;etti li huma provduti ta[t transazzjoni su;;etta g[all-iskemi fuq il- mar;ini fuq o;;etti sekondaman, xog[lijiet artisti/i, o;;etti ta’ kollezzjoni u antikitajiet fl-Istat Membru fejn jibda’ t-trasport<
(b) meta t-trasport jintemm f’Malta, l-o;;etti jkunu akkwistati minn persuna li ma tkunx re;istrata ta[t l-artikolu 10 jew l-artikolu 12<
(/) meta l-o;;etti jkunu trasportati minn Malta ix-xerrej ma jkunx identifikat fuq il-fattura g[al dak il-bejg[ b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-Istat Membru fejn jintemm it-trasport.
(2) Bejg[ li jsir f’/ertu distanza jse[[ fl-Istat Membru fejn jintemm it-trasport ta’ l-o;;etti in kwistjoni, i]da bejg[ li jsir f’/ertu distanza ta’ o;;etti li ma jkunux o;;etti tas-sisa g[andu jitqies li jse[[ fl-Istat Membru minn fejn l-o;;etti jkunu trasporatati jekk il-kondizzjonijiet li ;ejjin ji;u m[arsa>
(a) fil-ka] ta’ o;;etti trasportati lejn Malta -
(i) il-valur totali ta’ provvisti ta’ o;;etti trasportati lejn Malta mill-istess fornitur matul is-sena li fiha jse[[ il-bejg[ li jsir f’/ertu distanza, inklu] il-valur tal-bejg[ li jsir f’/ertu distanza in kwistjoni, jew matul is-sena kalendarja li ti;i minnufih qabel dik is- sena ma jkunx je//edi t-threshold tal-Bej[ li jsir f’/ertu Distanza stabbilit skond it- Taqsima Tlieta tas-Sitt Skeda< u
(ii) il-fornitur ma jkunx g[amel g[a]la valida fl-Istat Membru minn fejn ji;u trasportati l-o;;etti u li skond din il-bejg[ li jsir f’/ertu distanza g[andu jitqies li jse[[ f’Malta<
(b) fil-ka] ta’ o;;etti trasportati minn Malta -
A 1025
(i) il-valur totali tal-provvista ta’ o;;eti trasportati lejn l-Istat Membru fejn jintemm it-trasport mill-fornitur tal-bejg[ li jsir f’/ertu distanza in kwistjoni matul is- sena li fiha jse[[ dak il-bejg[ jew matul is-sena kalendarja li ti;i minnufih qabel dik is-sena ma jkunx je//edu t-threshold li l-fuq minnu, skond il-le;islazzjoni tat-taxxa fuq il-valur mi]jud ta’ dak l-Istat, il-bejg[ li jsir f’/ertu distanza jkun su;;ett g[at- taxxa f’dak l-Istat min[abba l-valur tieg[u< u
(ii) il-fornitur ma jkunx g[amel g[a]la valida f’Malta li skond din il-bejg[ li jsir f’/ertu distanza g[andu jitqies li jse[[ fl-Istat Membru fejn jintemm it-trasport.
(3) G[a]la valida g[all-g[an tat-(2)(b)(ii) g[andha ssir bil-mezz ta’ avvi] bil-miktub lill-Kummissarju fuq formola a//ettabbli g[all-Kummissarju li tispe/ifika d-data li minnha g[andha tapplika, liema data ma tkunx aktar kmieni minn tletin jum mid-data li fiha tintbag[at, u g[andha tkun tapplika g[all-bejg[ kollu li jsir f’/ertu distanza mag[mul matul is-sena kalendarja li fiha ssir l-g[a]la u g[as-sentejn kalendarji ta’ wara.

Provvista ta’ servizzi> regola ;enerali

5. Ólief kif mod ie[or provdut f’din l-Iskeda provvista ta’ servizzi sse[[ fil- lok fejn tkun stabbilita l-persuna li tag[mel il-provvista.

Servizzi li jirrelataw ma’ proprjetà immobbli

6. Provvisti ta’ servizzi li g[andhom x’jaqsmu ma’ proprjetà immobbli, inklu]i s-servizzi ta’ perit arkitett, a;ent ta’ proprjetà immobbiljari jew espert, prezzatur jew stimatur, xog[ol ta’ bini u sorveljar fuq is-sit tax-xog[ol ta’ xog[lijiet ta’ kostruzzjoni g[andhom jitqiesu b[ala li jkunu saru fil-pajji] fejn tkun tinstab il-proprjetà immobbli.

Trasport u servizzi an/illari

7. (1) Servizzi ta’ trasport, minn barra minn servizzi intra-Komunitarji ta’ trasport, g[andhom jitqiesu li jkunu saru fil-lok fejn jibda t-trasport, waqt li jing[ata kont tad-distanzi koperti.
(2) Provvista ta’ servizzi li tkun tikkonsisti f’servizzi ta’ trasport provduti fi trasport intra-Komunitarju ta’ o;;etti isse[[ fl-Istat Membru tat-tluq> i]da fejn is-servizzi jing[ataw lill-klijent li jkun identifikat g[all-g[an ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti ta’ Stat Membru ie[or il-provvista g[andha titqies li sse[[ f’dak l-Istat Membru l-ie[or.
A 1026
(3) Provvista ta’ servizzi li tkun tikkonsisti f’attivitajiet li g[andhom x’jaqsmu ma’ trasport, b[al tag[bija, [att u mani;;, isse[[ fil-pajji] fejn ikunu materjalment twettqu l-attivitajiet> i]da meta jinvolvu attivitajiet an/illari g[al trasport intra- Komunitarju u jing[ataw lill-klijent li jkun identifikat g[all-g[anijiet ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti ta’ Stat Membru li ma jkunx l-Istat Membru fejn is-servizzi jitwettqu materjalment, il-provvista g[andha titqies li sse[[ f’dak l-Istat Membru l-ie[or.
(4) Provvista ta’ servizzi mog[tija minn intermedjarji li ja;ixxu g[an-nom u akkont ta’ persuni o[ra li tag[mel parti minn provvista ta’ servizzi ta’ trasport intra- Komunitarju ta’ o;;etti isse[[ fl-Istat Membru tat-tluq tat-trasport> i]da fejn is-servizzi ta’ l-intermedjarju jing[ataw lill-klijent li jkun identifikat g[all-g[anijiet ta’ dik il- provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill- awtoritajiet kompetenti ta’ Stat Membru ie[or il-provvista g[andha titqies li sse[[ f’dak l-Istat Membru l-ie[or.
(5) Provvista ta’ servizzi mog[tija minn intermedjarji li ja;ixxu g[an-nom u akkont ta’ persuni o[ra li tag[mel parti minn provvista ta’ servizzi li l-g[an tag[ha huwa attivitajiet li g[andhom x’jaqsmu ma’ trasport intra-Komunitarju ta’ o;;etti isse[[ fejn is-servizzi an/illari jitwettqu materjalment> i]da fejn is-servizzi ta’ l-intermedjarju jing[ataw lill-klijent li jkun identifikat g[all-g[anijiet ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti ta’ Stat Membru li ma jkunx dak fejn is-servizzi li g[andhom x’jaqsmu ma’ trasport jitwettqu materjalment il-provvista g[andha titqies li sse[[ fl-Istat Membru li jkun assenja n-numru ta’ identifikazzjoni.
(6) G[all-g[anijiet ta’ din il-partita -
(a) trasport intra-Komunitarju ta’ o;;etti tfisser trasport ta’ o;;etti fejn>
(i) il-post tat-tluq u l-post tal-wasla ta’ l-o;;etti ikunu lokati f’]ew; Stati
Membri differenti< jew
(ii) il-post tat-tluq u l-post tal-wasla ta’ l-o;;etti ikunu lokati fl-istess Stat Membru i]da t-trasport ikun direttament marbut mat-trasport li g[alih jirreferi s- subparagrafu (i)<
(b) il-lok tat-tluq ta’ l-o;;etti jkun il-lok fejn it-trasport ta’ l-o;;etti jibda attwalment, ming[ajr ma jing[ata ka] ta’ xi distanza attwalment mag[mula sal-lok fejn ikunu jinsabu l-o;;etti<
(/) il-lok tal-wasla ta’ l-o;;etti jkun il-lok fejn it-trasport ta’ l-o;;etti attwalment jintemm.

Attivitajiet kulturali, e//.

A 1027
8. Provvista ta’ servizzi li tkun tikkonsisti f’attivitajiet kulturali, artisti/i, sportivi, xjentifi/i, edukattivi jew ta’ divertiment, l-attivitajiet ta’ promoturi u organizzaturi ta’ l-imsemmija attivitajiet u kull attività li g[andha x’taqsam ma’ dawn isse[[ fejn l-attivitajiet jitwettqu materjalment.

Valutazzjoni ta’ u xog[ol fuq proprjetà mobbli

9. (1) Bla [sara g[all-paragrafu (2) provvista ta’ servizzi li tkun tikonsisti fil-valutazzjoni ta’ proprjetà mobbli tan;ibbli jew ta’ xog[ol fuq proprjetà mobbli tan;ibbli isse[[ fil-pajji] fejn ikunu materjalment twettqu s-servizzi.
(2) Fejn is-servizzi li g[alihom jirreferi l-paragrafu (1) ikunu jirreferu g[al o;;etti trasportati barra mill-Istat Membru fejn is-servizzi jkunu materjalment twettqu wara li jkunu ;ew ippro/essati u ji;u provduti lill-xerrejja identifikati g[all-g[an ta’ dawk is-servizzi b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti ta’ Stat Membru ie[or il-provvista g[andha titqies li tkun saret fl-Istat Membru msemmi l-a[[ar.

Servizzi provduti fejn ix-xerrej huwa stabbilit

10. Il-provvista ta’ servizzi elenkati f’din il-partita lil xerrej stabbilit barra l- Komunità jew lil xerrej li jkun persuna taxxabbli li jkun qed ja;ixxi b[ala tali stabbilit fil-Komunità i]da mhux fl-istess Stat Membru b[al dak tal-fornitur isse[[ fil-pajji] fejn ix-xerrej ikun stabbilit>
(a) it-trasferiment jew assenjament ta’ copyright, patent, trade mark, isem kummer/jali jew li/enzja u drittijiet simili<
(b) servizzi ta’ reklamar<
(/) servizzi ta’ konsulenti, in;inieri, consultancy bureaux, avukati, prokuraturi legali, accountants, awdituri, konsulenti finanzjarji u servizzi o[ra simili, kif ukoll data processing u l-provvista ta’ tag[rif<
(d) obbligazzjonijiet biex wie[ed jieqaf milli jwettaq jew ja[dem g[al kollox jew f’parti f’xi attività ekonomika jew ta’ xi dritt riferit f’din il-partita<
(e) transazzjonijiet bankarji, finanzjarji, ta’ assigurazzjoni u ri-assigurazzjoni, minbarra il-kiri ta’ fond sabiex fih ji;u depo]itati b’mod fi]-]gur kull o;;ett jew dokument<
A 1028
(f) il-provvista ta’ personnel<
(g) il-kiri ta’ kull proprjetà mobbli tan;ibbli bl-e//ezzjoni ta’ kull forma ta’
trasport<
(h) is-servizzi ta’ intermedjarju li ja;ixxi f’isem u minflok [addie[or, meta huwa jikseb g[all-prin/ipal tieg[u xi wie[ed mis-servizzi msemmija f’din il-partita<

Servizzi ta’ telekomunikazzjoni u servizzi provduti elettronikament

11. (1) Provvista li tkun tikkonsisti f’servizzi ta’ telekomunikazzjoni jew ta’ servizzi provduti elettronikament mog[tija lil persuna stabbilita barra l-Komunità jew lil persuna taxxabbli stabbilita fi Stat Membru i]da mhux fl-istess Stat Membru b[al dak tal-fornitur isse[[ fil-pajji] fejn ix-xerrej ikun stabbilit.
(2) Minkejja l-paragrafu (1) provvista ta’ servizzi ta’ telekomunikazzjoni jew ta’ servizzi provduti elettronikament mog[tija minn persuna stabbilita barra l-Komunità lil persuna li ma tkunx persuna taxxabbli u li tkun stabbilita fil-Komunità g[andha titqies li tkun se[[et f’Malta jekk l-u]u effettiv u t-tgawdija ta’ dawk is-servizzi ise[[ f’Malta.
(3) F’din il-partita, “servizzi ta’ telekomunikazzjoni” tfisser servizzi li jirrelataw ma’ trasmissjoni, emissjoni jew ri/eviment ta’ sinjali, kitba, xbiehat u [oss jew tag[rif tkun xi tkun in-natura tieg[u bil-mezz ta’ wajer, radju, sistemi otti/i jew elettromanjeti/i o[ra, inklu] it-trasferiment relatat jew l-assenjament tad-dritt g[all- u]u tal-kapa/ità g[al trasmissjoni, emissjoni jew ri/eviment b[al dak, kif ukoll tal- provvista ta’ a//ess g[all-netwerks globali ta’ tag[rif. “Servizzi ta’ telekomunikazzjoni” g[andhom ukoll jinkludu servizzi ta’ xandir bir radju u bit-televixin.
(4) F’din il-partita “servizzi provduti elettronikament” tfisser servizzi li jirrelataw mal-provvista ta’ websites, web-hosting, manutenzjoni li ssir f’/ertu distanza ta’ programmi u ta’ tag[mir, il-provvista ta’ software u l-a;;ornar tag[ha, il-provvista ta’ xbieg[at, testi u tag[rif u t-tag[mil disponibbli ta’ databases, il-provvista ta’ mu]ika, films u log[ob, inklu] log[ob tax-xorti u log[ob ta’ l-a]]ard u ta’ xandir u ;rajjiet politi/i, kulturali, artisti/i, sportivi, xjentifi/i u ta’ divertiment u l-provvista ta’ tag[lim li jsir f’/ertu distanza.
Meta l-fornitur ta’ servizz u l-klijent tieg[u jikkomunikaw ma’ xulxin permezz ta’ posta elettronika, dan m’g[andux fih innifsu jfisser li s-servizz imwettaq huwa servizz elettroniku skond it-tifsira ta’ din il-partita.

Intermedjarji

A 1029
12. Il-provvista ta’ servizzi minn intermedjarji li ja;ixxu f’isem u g[an-nom ta’ persuni o[ra, meta dawk is-servizzi jkunu jag[mlu parti minn transazzjonijiet o[ra [lief g[al dawk li g[alihom jirreferi l-paragrafu (4) jew (5) tal-partita 7, fil-partita 10 jew fil-partita 11, isse[[ fil-pajji] fejn jitwettqu dawk it-transazzjonijiet> i]da fejn dawk is-servizzi jing[ataw lil xerrej li jkun identifikat g[all-g[an ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud assenjat mill-awtoritajiet kompetenti ta’ Stat Membru li ma jkunx l-Istat Membru li fih jitwettqu dawk it-transazzjonijiet il- provvista g[andha titqies li tkun se[[et fl-Istat Membru li jkun assenja dak in-numru ta’ identifikazzjoni.

Akkwisti intra-Komunitarji> regola ;enerali

13. Akkwist intra-Komunitarju jse[[ fil-pajji] fejn ikunu l-o;;etti meta t- trasport ta’ l-o;;etti lill-persuna li takkiwsthom jintemm.

Lok ta’ akkwist intra-Komunitarju ta[t numru ta’ identifikazzjoni assenjat ta[t dan l-Att

14. (1) Ming[ajr pre;udizzju g[all-partita 13, meta persuna taxxabbli tag[mel akkwist intra-Komunitarju li fuqu ti;i identifikata b[ala li re;istrata ta[t l-artikolu 10 l-akkwist g[andu jitqies li jkun se[[ f’Malta sakemm il-persuna li takkwista l-o;;etti ma tistabbilixxix li l-akkwist kien tqies li se[[ fi Stat Membru ie[or u kien su;;ett g[at-taxxa fuq il-valur mi]jud f’dak l-Istat skond id-dispo]izzjonijiet fis-se[[ ta[t il- li;i ta’ dak l-Istat li tikkorrispondi mal-partita 13.
(2) G[all-g[an tal-paragrafu (1) akkwist intra-Komunitarju ta’ o;;etti g[andu jitqies li jkun ;ie su;;ett g[at-taxxa fuq il-valur mi]jud fi Stat Membru skond id- dispo]izzjonijiet fis-se[[ ta[t il-li;i ta’ dak l-Istat li tikkorrispondi mal-partita 13 jekk il-kondizzjonijiet kollha li ;ejjin ikunu m[arsa>
(a) ikun mag[mul g[all-g[an ta’ provvista sussegwenti ta’ dawk l-o;;etti f’dak l-Istat Membru l-ie[or<
(b) il-provvista sussegwenti ssir lil persuna taxxabbli jew persuna legali mhux taxxabbli identifikata g[all-g[anijiet tat-taxxa fuq il-valur mi]jud fl-Istat Membru ta’ destinazzjoni<
(/) il-persuna li lilha ssir il-provvista sussegwenti tkun ma[suba mill-fornitur b[ala l-persuna li g[andha r-responsabbiltà g[all-[las tat-taxxa fuq dik il-provvista<
A 1030
(d) il-persuna taxxabbli re;istrata ta[t l-artikolu 10 tirrapporta il-provvista sussegwenti fid-dikjarazzjoni rikapitulattiva me[tie;a skond l-artikolu 30(3).

Importazzjonijiet

15. Importazzjoni ta’ o;;etti sse[[ fil-pajji] fejn ikunu l-o;;etti fi]-]mien meta t-taxxa ssir dovuta.

(Artikolu 8)

IR-RABA’ SKEDA
A 1031
DATA META SSEÓÓ :RAJJA TAXXABBLI U META JKOLLHA TITÓALLAS IT-TAXXA

Data tal-;rajja taxxabbli fil-ka] ta’ provvista ta’ o;;etti

1. (1) Provvista ta’ o;;etti g[andha titqies li sse[[ fid-data li fiha ji;u kunsinnati l-o;;etti.
(2) G[all-g[an tal-paragrafu (1), meta l-kunsinna ta’ o;;etti, barra minn o;;etti li g[alihom jirreferi l-paragrafu (3), tag[ti lok g[al dikjarazzjonijiet su//essivi ta’ kontijiet jew [lasijiet, l-o;;etti g[andhom jitqiesu b[ala kunsinnati, sal-limitu kopert b’dawk id-dikjarazzjonijiet, fl-a[[ar jum ta’ kull ]mien li g[alih jirreferu dawk id- dikjarazzjonijiet ta’ kontijiet jew [lasijiet.
(3) Il-paragrafu (2) m’g[andux japplika g[al kunsinna ta’ o;;etti skond kuntratt g[all-kiri ta’ o;;etti g[al /ertu ]mien jew g[all-bejg[ ta’ o;;etti fi ]mien imtawwal, li jipprovdi fil-kors normali tal-;rajja li jipprovdi li l-proprjetà tg[addi g[al g[and l-ie[or f’waqt li ma jkunx aktar tard mid-data meta jsir l-a[[ar [las.

Data tal-;rajja taxxabbli fil-ka] ta’ provvista ta’ servizzi

2. (1) Provvista ta’ servizzi g[andha titqies li sse[[ fid-data meta jitwettqu dawk is-servizzi.
(2) G[all-g[an tal-paragrafu (1), meta provvista ta’ servizzi tag[ti lok g[al dikjarazzjonijiet su//essivi ta’ kontijiet jew [lasijiet, dawn g[andhom jitqiesu b[ala li twettqu, sal-valur kopert b’dawk id-dikjarazzjonijiet, fl-a[[ar jum ta’ kull ]mien li g[alih jirreferu dawk id-dikjarazzjonijiet ta’ kontijiet jew [lasijiet.

Data meta jkollha tit[allas it-taxxa fuq provvisti

3. It-taxxa fuq provvista li sse[[ f’Malta, [lief g[al provvista li g[aliha tapplika l-partita 4, jkollha tit[allas fid-data l-aktar kmieni mi]-]ew; dati li ;ejjin>
(a) id-data li fiha titqies li tkun se[[et il-provvista<
(b) id-data li fiha jsir il-[las tal-provvista sal-limitu kopert b’dak il-[las>
A 1032
I]da meta tin[are; fattura ta’ taxxa fi ]mien tletin jum mid-data stabbilita ta[t id-dispo]izzjonijiet ta’ hawn fuq it-taxxa jkollu jing[ata kont tag[ha fid-data ta’ dik il- fattura.

Data meta jkollha tit[allas it-taxxa fuq provvisti intra-Komunitarji e]enti

4. It-taxxa fuq provvista intra-Komunitarja e]enti jkollha tit[allas fid-data li ti;i l-aktar kmieni mi]-]ew; dati li ;ejjin>
(a) Il-[mistax-il jum tax-xahar li ji;i wara d-data meta jitqies li tkun se[[et il- provvista<
(b) Id-data li fiha tin[are; fattura g[al dik il-provvista.

Data li fiha jitqiesu li jse[[u akkwisti intra-Komunitarji

5. Fil-ka] ta’ akkwist intra-Komunitarju ta’ o;;etti il-provvista titqies li sse[[ fid-data li fiha d-data tal-provvista kienet titqies li se[[et li kieku dawk l-o;;etti kienu provduti fl-Istat Membru li fih isir l-akkwist.

Data li fiha jkollha tit[allas it-taxxa fuq akkwisti intra-Komunitarji

6. It-taxxa fuq akkwisti intra-Komunitarji g[andha tit[allas fid-data li ti;i l- aktar kmieni mi]-]ew; dati li ;ejjin -
(a) il-[mistax-il jum tax-xahar li ji;i wara d-data ta’ l-akkwist<
(b) id-data li fiha tin[are; fattura lill-persuna li tag[mel l-akkwist tal-provvista ta’ l-o;;etti in kwistjoni.

Id-data li fiha titqies li tkun saret il-provvista u meta jkollha tit[allas it-taxxa fil- ka] ta’ importazzjonijiet

7. (1) Meta o;;etti li, ma’ l-importazzjoni tag[hom, jitqieg[du ta[t re;im ta’ sospensjoni tad-dazju tad-dwana il-provvista titqies li tkun se[[et u t-taxxa jkollha tit[allas fid-data li fiha ma jibqg[ux su;;etti g[al dak ir-re;im.
(2) Meta o;;etti li, ma’ l-importazzjoni tag[hom, ikunu su;;etti g[al da]ji tad-dwana, imposti agrikoli jew g[al [lasijiet li jkollhom effetti ekwivalenti stabbiliti ta[t politika komuni, il-provvista titqies li tkun se[[et u t-taxxa jkollha tit[allas meta l-provvista kienet titqies li tkun se[[et g[al dawk id-dazji tal-Komunità u dawk id- dazji kien ikollhom jit[allsu.
A 1033
(3) Fil-ka] ta’ importazzjoni ta’ o;;etti li ma jkunux su;;etti g[ad-dazji tal- Komunità riferiti fil-paragrafu (2), il-provvista titqies li tkun se[[et u t-taxxa jkollha tit[allas meta, kieku l-importazzjoni kienet su;;etta g[al dawk id-dazji, il-provvista kienet titqies li tkun se[[et g[al dawk id-dazji tal-Komunità u dawk id-dazji kien ikollhom jit[allsu.
(4) “Re;im ta’ sospensjoni tad-dazju tad-dwana” tfisser kull wie[ed mill- arran;amenti jew pro/eduri li ;ejjin sal-limitu li jipprovdu, ta[t il-le;islazzjoni tad- dwana ta’ Stat Membru, g[al e]enzjoni temporanja mid-dazju li jkollu jit[allas mad- d[ul ta’ dawk l-o;;etti f’dak l-Istat waqt li l-kondizzjonijiet me[tie;a ta[t dawk l- arran;amenti jew pro/eduri ji;u m[arsa>
(a) il-[a]na temporanja ta’ o;;etti<
(b) it-tqeg[id ta’ o;;etti f’zona [ielsa jew magazzina;; [ieles< (/) magazzina;; tad-dwana jew ippro/essar ‘il ;ewwa<
(d) id-d[ul fl-ib[ra territorjali ta’ o;;etti fuq pjattaformi ta’ t[affir u produzzjoni< (e) id-d[ul temporanju ta’ o;;etti f’dak l-Istat<
(f) pro/eduri ta’ transit estern< (g) pro/eduri ta’ transit intern.
A 1034
IL-ÓAMES SKEDA

(Artikolu 9)

E]enzjonijiet Taqsima Wie[ed E]enzjonijiet bil-Kreditu
Din it-Taqsima tapplika g[all-provvisti elenkati fiha su;;etti g[at-tifsiriet li jinsabu fit-Taqsima Óamsa.

Esportazzjoni u transazzjonijiet simili

1. (1) Il-provvista ta’ o;;etti mibg[uta jew trasportati lejn destinazzjoni barra mill-Komunità mill-bejjieg[ jew g[an-nom tieg[u.
(2) Il-provvista ta’ o;;etti trasportati lejn destinazzjoni barra mill-Komunità mix-xerrej jew g[an-nom ta’ xerrej mhux stabbilit f’Malta, bl-e//ezzjoni ta’ o;;etti trasporatati mix-xerrej innifsu g[at-tag[mir, g[oti ta’ karburanti u provizjon ta’ dg[ajjes ta’ delizzju u in;enji ta’ l-ajru privati jew xi mezzi o[ra ta’ trasport g[all-u]u privat.
(3) Il-provvista ta’ servizzi [lief g[al dawk e]entati ta[t il-partita 5, li jikkonsistu f’xog[ol fuq o;;etti mobbli akkwistati jew importati bil-g[an li jsir dak ix- xog[ol fuqhom f’Malta, u trasportati barra l-Komunità mill-persuna li tkun g[amlet il- provvista tas-servizzi jew mix-xerrej jekk ma jkunx stabbilit f’Malta, jew g[an-nom ta’ xi wie[ed minnhom.

Traffiku internazzjonali ta’ o;;etti

2. (1) Il-provvista ta’ o;;etti ma[suba li jitqieg[du jew waqt li jitqeg[du ta[t re;im ta’ sospensjoni tad-dazju tad-dwana.
(2) Il-provvista ta’ servizzi [lief g[al dawk e]entati ta[t il-partita 6, li jikkonsistu f’xog[ol fuq o;;etti mobbli li huma ma[suba li jitqeg[du jew waqt li jitqeg[du ta[t re;im ta’ sospensjoni ta’ dazju tad-dwana.

Provvisti intra-Komunitarju

3. (1) Il-provvista intra-Komunitarja ta’ o;;etti lil persuna li tkun identifikata fuq il-fattura relattiva b[ala persuna identifikata g[all-g[anijiet tat-taxxa fuq il-valur mi]jud permezz ta’ numru validu u attiv ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud, esklu]a>
(a) provvista mag[mula minn persuna re;istrata ta[t l-artikolu 11<
A 1035
(b) provvista li hija su;;etta g[all-iskema spe/jali tal-mar;ini ta’ profitt skond it-Taqsima Tnejn ta’ l-Erbatax-il Skeda.
(2) Il-provvista intra-Komunitarja ta’ mezz ;did ta’ trasport lil persuna li ma tkunx identifikata g[all-g[an ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud.
(3) Il-provvista intra-Komuniarja ta’ o;;etti tas-sisa lil persuna li ma tkunx identifikata g[all-g[an ta’ dik il-provvista b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud fejn it-trasport ta’ l-o;;etti jitwettaq skond l-Artikolu 7 (4) u (5), jew l- Artikolu 16 tad-Direttiva 92#12#EEC, esklu]i>
(a) provvista mag[mula minn persuna re;istrata ta[t l-artikolu 11<
(b) provvista li hija su;;etta g[all-iskema spe/jali tal-mar;ini ta’ profitt skond it-Taqsima Tnejn ta’ l-Erbatax-il Skeda.
(4) Il-provvista intra-Komunitarja ta’ l-o;;etti riferiti fil-partita 17(1) tat-Tieni Skeda li kienet tibbenefika mill-e]enzjoni riferita fil-paragrafu (1) ta’ din il-partita kieku kellha ssir g[an-nom ta’ persuna taxxabbli o[ra, esklu]a provvista li hija su// etta g[all-iskema spe/jali tal-mar;ini ta’ profitt skond it-Taqsima Tnejn ta’ l-Erbatax- il Skeda.

Trasport internazzjonali u servizzi li g[andhom x’jaqsmu mieg[u

4. (1) It-trasport internazzjonali ta’ persuni< it-trasport internazzjonali ta’ bagolli u vetturi bil-mutur li jakkumpanjaw lill-passi;;ieri u l-provvista ta’ servizzi li g[andhom x’jaqsmu mat-trasport internazzjonali tal-passi;;ieri.
(2) It-trasport ta’ o;;etti minn territorju terz u l-provvista ta’ servizzi li g[andhom x’jaqsmu mieg[u, fejn il-valur ta’ dawn is-servizzi ta’ trasport u servizzi li g[andhom x’jaqsmu mieg[u jkun inklu] fil-valur taxxabbli ta’ l-importazzjoni ta’ dawk l-o;;etti.
(3) It-trasport ta’ o;;etti li g[andu x’jaqsam direttament ma’ l-esportazzjoni ta’ dawk l-o;;etti barra mill-Komunità.
(4) It-trasport ta’ o;;etti li huma su;;etti g[al re;im ta’ sospensjoni tad- dazju tad-dwana.
(5) Il-provvista ta’ servizzi w]ati g[all-g[anijiet tat-trasport li g[alih jirreferu l-paragrafi (3) u (4) u li g[andhom x’jaqsmu mat-tag[bija, [att, trasbord, mani;;, stivar, u]in, kejl, kontroll, valutazzjoni, [a]na, sorveljanza jew kunsinna.
A 1036
(6) Il-provvista ta’ servizzi li g[andhom x’jaqsmu mal-formalitajiet tad-dwana dwar importazzjoni fi jew esportazzjoni barra mill-Komunità jew ma’ transit<
(7) It-trasport intra-Komunitarju ta’ o;;etti mag[mul lejn jew mill-g]ejjer li jiffurmaw ir-re;juni awtonomi ta’ l-Azores jew Madera kif ukoll tas-servizzi li g[andhom x’jaqsmu mieg[u.

Sensara u intermedjarji o[ra

5. Il-provvista ta’ servizzi minn sensara u intermedjarji o[ra li ja;ixxu f’isem u g[an-nom ta’ persuna o[ra meta dawn il-persuni jie[du sehem fl-operazzjonijiet e]entati bil-partiti 1, 2, 6, 7, 8, 9 u 10 ta’ din it-Taqsima ta’ l-Iskeda.

Bastimenti li jba[[ru

6. (1) Il-provvista ta’ bastimenti>
(a) li jivvja;;aw fil-bog[od bil-ba[ar u li j;orru passi;;ieri b’korrispettiv jew u]ati bil-g[an li jwettqu attivitajiet kummer/jali, industrijali jew tas-sajd<
(b) li jintu]aw sabiex je[ilsu u jag[tu g[ajnuna fuq il-ba[ar jew li jintu]aw g[al sajd f’ib[ra lokali<
(/) tal-gwerra.
(2) Il-provvista lill-kostrutturi, sidien jew operaturi tal-bastimenti riferiti fil- (1) u tat-tag[mir inkorporat jew u]at fihom.
(3) Il-provvista ta’ servizzi li tikkonsisti fit-tibdil, tiswija chartering u kiri tal-bastimenti riferiti fil-(1) u t-tag[mir riferit fit-(2).
(4) Il-provvista lis-sidien jew operaturi tal-bastimenti riferiti fil-(1) ta’ o;;etti g[all-g[oti ta’ karburanti u l-provizjon tag[hom> i]da -
(a) dwar il-bastimenti w]ati g[al sajd f’ib[ra lokali din l-e]enzjoni ma tapplikax g[all-provi]jon abbord, u
(b) dwar bastimenti tal-gwerra, din l-e]enzjoni hija limitata g[all-g[oti ta’ karburanti u provi]jon ma[sub g[all-bastimenti definiti fis-subintestatura 89.01 tat- Tariffa tad-Dwana, li j[allu l-pajji] u jba[[ru lejn portijiet jew ankra;;i barranin.
(5) Il-provvista ta’ servizzi [lief g[al dawk riferiti fit-(3), imwettqa g[all-[ti;iet diretti tal-bastimenti riferiti fil-(1), bl-e//ezzjoni ta’ bastimenti tal-gwerra, u g[all- [ti;iet diretti tal-merkanzija tag[hom b[al irmonk, pilota;;, irmi;;ar, servizzi biex
A 1037
je[ilsu, valutazzjoni, u]u tal-portijiet, servizzi provduti lis-sidien tal-bastimenti mill- a;enti marittimi waqt li ja;ixxu b[ala tali, servizzi me[tie;a g[ad-d[ul, tluq jew qag[ad tal-bastimenti fil-portijiet, u g[ajnuna provduta lill-passi;;ieri jew lill-ekwipa;; g[an- nom tas-sidien tal-bastiment.

In;eni ta’ l-ajru

7. (1) Il-provvista ta’ in;enji ta’ l-ajru ma[suba biex jintu]aw minn operaturi tal-linji ta’ l-ajru b’korrispettiv prin/ipalment fit-trasport internazzjonali tal-passi;;ieri u#jew o;;etti.
(2) Il-provvista lill-kostrutturi, sidien jew operaturi ta’ l-in;enji ta’ l-ajru riferiti fil-(1) u tat-tag[mir inkorporat jew u]at fihom.
(3) Il-provvista ta’ servizzi li tikkonsisti fit-tibdil, tiswija chartering u kiri ta’ l-in;enji ta’ l-ajru riferiti fil-(1) u t-tag[mir riferit fit-(2).
(4) Il-provvista lis-sidien jew operaturi ta’ l-in;enji ta’ l-ajru riferiti fil-(1)
ta’ o;;etti g[all-g[oti ta’ karburanti u l-provizjon tag[hom.
(5) Il-provvista ta’ servizzi [lief g[al dawk riferiti fit-(3), imwettqa g[all- [ti;iet diretti ta’ l-in;enji ta’ l-ajru riferiti fil-(1), u g[all-[ti;iet diretti tal-merkanzija tag[hom b[al irmonk, pilota;;, servizzi biex je[ilsu, valutazzjoni, u]u tal-mitjar, servizzi provduti lill-operaturi ta’ l-in;enji ta’ l-ajru mill-a;enti tag[hom waqt li ja;ixxu b[ala tali, servizzi me[tie;a g[all-in]ul, tluq, jew qag[ad f’xi mitjar, u g[ajnuna provduta lill-passi;;ieri jew lill-ekwipa;; g[an-nom ta’ l-operaturi tal-linji ta’ l-ajru.

Deheb

8. (1) Il-provvista ta’ deheb lill-Bank /entrali ta’ Malta.
(2) Il-provvista ta’ deheb g[all-investiment, inklu] deheb g[all-investiment rappre]entat b’/ertifikati g[al deheb allokat jew mhux allokat jew negozjat fuq kontijiet tad-deheb, inklu], b’mod partikolari, self ta’ deheb u tpartit, li jinvolvi d-dritt ta’ proprjetà jew klejm dwar deheb g[all-investiment, kif ukoll transazzjonijiet li jikkon/ ernaw deheb g[all-investiment li jinvolvi kummer/ bi prezz miftiehem, li g[andu ji;i kunsinnat u m[allas fi ]mien spe/ifikat fil-futur, u kuntratti bil-quddiem li jwasslu g[at-trasferiment jew dritt ta’ proprjetà jew klejm dwar deheb g[all-investiment.
(3) Il-provvista ta’ servizzi ta’ a;enti li ja;ixxu f’isem u g[an-nom ta’ [addie[or meta jintervjenu fil-provvista ta’ deheb g[all-investiment g[all-prin/ipal tag[hom.
(4) L-e]enzjonijiet fil-paragrafi (2) u (3) g[andhom ikunu su;;etti g[all-g[a]la g[at-tassazzjoni skond il-Partita Sitta ta’ l-Erbatax-il Skeda.
A 1038

Ikel

9. Il-provvista ta’ ikel g[all-konsum mill-bniedem minbarra l-provista ta’ ikel fil-kors ta’ catering.

O;;etti farma/ewti/i

10. Il-provvista ta’ o;;etti farma/ewti/i.

Trasport

11. Il-provvista ta’ -
(a) trasport provdut minn shedule bus service li jkun jikkonsisti fi vja;;i

scheduled fuq rotot scheduled<

(b) vja;;i bil-ba[ar scheduled g[all-;arr tal-passi;;ieri bejn g]ira u o[ra minn trasportaturi awtorizzati u servizzi o[ra ta’ trasport ta’ passi;;ieri bil-ba[ar scheduled li g[andhom dak l-g[arfien mill-Kummissarju<
(/) trasport g[al skola provvist minn stabbiliment edukattiv li g[andu l- g[arfien b[ala hekk mill-Kummissarju jew li ji;i provdut minn xi stabbiliment b[al dak bil-g[an li ji;i provdut minnu b[ala trasport g[al skola u trasport g[al skola organizzat jew provvist minn uffi//ju /entrali<
(d) trasport provdut jew organizzat minn prin/ipal jew minn uffi//ju /entrali biex i;orr lill-impjegati minn u lejn il-post tax-xog[ol tag[hom u li g[andu dak l- g[arfien mill-Kummissarju.
Fil-paragrafu (/) u (d) ta’ din il-partita “uffi//ju /entrali” g[andu jkollha t-tifsira mog[tija bl-Avvi] Legali Nru. 144 ta’ l-1991 jew f’xi regolamenti o[ra li jissostitwixxu dak l-Avvi] Legali.
Taqsima Tnejn
E]enzjonijiet bla Kreditu
A 1039
Din it-Taqsima tapplika g[all-provvisti elenkati fiha bla [sara g[at-tifsiriet li jinsabu fit-Taqsima Óamsa. Il-partiti 2 u 3 huma ming[ajr pre;udizzju g[all-partita 5 tat-Taqsima Wie[ed.

Proprjetà immobbli

1. (1) Il-kiri ta’ proprjetà immobbli minbarra -
(a) il-kiri jew l-g[oti ta’ akkomodazzjoni f’kull fond li g[all-g[an ta’ dak il- kiri jew dik l-akkomodazzjoni jkun me[tie; li jkollu li/enza bis-sa[[a ta’ l-Att dwar is-Servizzi ta’ l-Ivvja;;ar u tat-Turi]mu g[al Malta jew bis-sa[[a ta’ xi Att li jissostitwih jew ;ewwa holiday camp jew camping site<
(b) il-kiri ta’ fondi u siti g[all-parke;; ta’ vetturi meta dwak il-fondi jew siti jkunu ;ew dikjarati mill-Kummissarju b[ala erji ta’ parke;; jew li jmisshom jitqiesu b[ala hekk skond dawk ir-regolamenti li jistg[u ji;u preskritti<

safes<

(/) il-kiri ta’ tag[mir u makkinarju installat b’mod permanenti u l-kiri ta’
(d) il-kiri ta’ proprjetà minn limited liability company lil persuna re;istrata ta[t l-artikolu 10 g[all-g[an ta’ l-attività ekonomika ta’ dik il-persuna l-o[ra.
(2) It-trasferiment ta’ proprjetà immobbli.

Servizzi ta’ assigurazzjoni

2. Il-provvista minn persuni li/enzjati ta[t l-Att ta’ Intrapri]i ta’ Assigurazzjoni jew l-Att dwar Brokers ta’ Assigurazzjoni u Intermedjarji o[ra, ta’ servizzi ta’ assigurazzjoni u ri-assigurazzjoni, inklu]i transazzjonijiet relatati, li dwarhom huma hekk li/enzjati.

Servizzi ta’ kreditu, bankarji u o[rajn

3. (1) L-g[oti u n-negozjar ta’ kreditu u l-credit management mill-persuna li tkun tat dak il-kreditu.
(2) In-negozjar jew kull g[amil ta’ negozju f’garanziji ta’ kreditu jew kull garanzija o[ra dwar flus u l-immani;;ar tal-garanziji ta’ kreditu mill-persuna li tkun qed tag[ti dak il-kreditu.
A 1040
(3) Transazzjonijiet, inklu] negozjar, dwar kontijiet ta’ depo]itu u korrenti, [lasijiet, trasferimenti, djun, cheques u strumenti negozjabbli o[ra, i]da esklu] il-;bir u l-factoring ta’ djun.
(4) Transazzjonijiet, inklu] negozjar, dwar flus li ji//irkolaw, karti tal-flus u muniti li normalment jintu]aw b[ala flus validi.
(5) Transazzjonijiet, inklu] negozjar, esklu] l-immani;;ar u safekeeping, f’ishma, parte/ipazzjoni f’kumpaniji jew asso/jazzjonijiet, debentures u titoli o[ra, esklu]i
(a) dokumenti li jistabbilixxu titolu ta’ o;;ett< (b) xi interess fi proprjetà immobli<
(/) drittijiet in rem li jag[tu lid-detentur tag[hom dritt ta’ u]u fuq proprjetà immobbli<
(d) Ishma jew interessi ekwivalenti g[al ishma li jag[tu lid-detentur tag[hom drittijiet ta’ proprjetà jew ta’ pussess de jure jew de facto fuq proprjetà immobbli jew parti minnha.
(6) Il-provvista ta’ servizzi li tkun tikkonsisti fl-immani;;ar jew l-arran;ament ta’ xi skema kif spe/ifikat fl-Ewwel Skeda li tinsab ma’ l-Att dwar Servizzi ta’ Investiment, minn persuna awtorizzata kif imiss skond li]enzja ma[ru;a ta[t dak l- Att.

Servizzi reli;ju]i u kulturali

4. (1) Servizzi reli;ju]i
(2) Il-provvista ta’ dawk is-servizzi kulturali u o;;etti marbuta fil-qrib mag[hom hekk kif jistg[u ji;u approvati mill-Ministru.

Sports

5. Il-provvista minn organizzazzjonijiet li ma jag[mlux profitt ta’ dawk is- servizzi li g[andhom x’jaqsmu ma’ rikreazzjoni sportiva jew fi]ika u provduta lill- persuni li jie[du sehem fl-isport jew rikreazzjoni fi]ika hekk kif jistg[u ji;u approvati mill-Ministru.

Servizzi li g[andhom x’jaqsmu ma’ /erti servizzi e]entati

A 1041
6. (1) Il-provvista ta’ personnel minn istituzzjonijiet reli;ju]i jew filosofi/i li jkollhom dak l-g[arfien mill-Kummissarju g[all-g[an li jipprovdu s-servizzi imsemmijin fil-paragrafu (2) jew (4) tal-partita 11 jew fil-paragrafu (1) jew (2) tal- partita 12 ta’ din it-Taqsima bil-[sieb ta’ welfare spirtwali.
(2) Il-provvista ta’ o;;etti u servizzi minn organizzazzjoni li ma tag[milx profitt fil-kors ta’ attività ma[suba g[all-;bir ta’ fondi li jintu]aw g[all-provvista ta’ o;;etti u servizzi li huma e]entati skond il-paragrafu (2) jew (4) tal-partita 11 jew skond il-paragrafu (1) jew (2) tal-partita 12 ta’ din it-Taqsima> b’dan illi dik l-attività jkollha l-g[arfien tal-Kummissarju b[ala li tkun b’mod esklussiv ma[suba g[all- imsemmi g[an u sakemm din l-e]enjoni ma tkunx x’aktarx se tikka;una xi tg[awwi; fil-kompetizzjoni.

Servizzi fornuti minn gruppi indipendenti

7. Servizzi fornuti minn gruppi ta’ persuni independenti li jkollhom l-attivitajiet tag[hom e]enti jew mhux so;;etti g[at-taxxa fuq il-valur mi]jud, g[all-fini li jag[tu lill-membri tag[hom is-servizzi direttament me[tie;a g[at-twettiq ta’ l-attività tag[hom, meta dawk il-gruppi jkunu biss jitolbu ming[and il-membri tag[hom [lasijiet lura e]atti tas-sehem tag[hom ta’ l-ispejje] solidali bejnithom, sakemm dik l-e]enzjoni ma tkunx x’aktarx se tikka;una xi tg[awwi; fil-kompetizjoni.

Servizzi minn organizzazzjonijiet li ma jag[mlux profitt lill-membri tag[hom

8. Il-provvista ta’ servizzi g[all-benefi//ju tal-membri tag[hom wara li jsir [las li ji;i stabbilit skond ir-regoli ta’ organizzazzjonijiet li ma jag[mlux profitt b’g[anijiet ta’ xorta politika, ta’ trade union, reli;ju]a, patrijottika, filisofika, filantropika jew /ivika jew li l-g[an ewlieni tag[hom ikun li jirrappre]entaw u j;ibu ‘l quddiem is- sehem komuni jew l-interessi professjonali tal-membri tag[hom< i]da f’kull ka] meta’ fil-fehma tal-Ministru, dik l-e]enzjoni x’aktarx tikka;una tg[awwi; fil-kompetizzjoni, dik l-e]enzjoni g[andha tkun su;;etta g[al dawk l-e//ezzjonijiet u limitazzjonijiet li l- Ministru jista’ b’ordni bil-miktub jistabbilixxi.

Lotteriji

9. Lottu u lotteriji tal-gvern, il-provvista ta’ servizzi ta’ a;enziji li g[andhom x’jaqsmu ma’ dan, u dawk il-provvisti l-o[ra li g[andhom x’jaqsmu mal-log[ob ta’ l- a]]ard, li l-Ministru jista’ japprova.
A 1042

Servizzi postali

10. Il-provvista ta’ servizzi postali pubbli/i, minbarra trasport tal-passi;;ieri u servizzi ta’ telekomunikazzjoni, u ta’ o;;etti, inklu]i bolli postali, in/identali g[alihom.

Sa[[a u welfare

11. (1) Il-provvista ta’ servizzi minn persuna fl-e]er/izzju ta’ professjoni regolata bl-Ordinanza dwar il-Professjoni Medika u il-Professjonijiet li g[andhom x’jaqsmu mag[ha.
(2) L-g[oti ta’ [arsien jew kura medika jew kirur;ija f’xi sptar jew istituzzjoni tal-gvern jew f’kull sptar jew istituzzjoni o[ra li ji;u approvati mill-Ministru g[all- g[anijiet ta’ dan il-paragrafu.
(3) Il-provvista ta’ organi umani, demm uman u [alib uman.
(4) Il-provvista ta’ servizzi tal-welfare, mag[dudin servizzi mog[tija minn djar g[al persuni anzjani, u servizzi g[all-protezzjoni u [arsien tat-tfal u ]g[a]ag[ mog[tija minn istituzzjoni tal-gvern jew minn istituzzjoni jew organizzazzjoni li ting[ata g[arfien mill-Kummissarju b[ala istituzzjoni li ma tag[milx profitt jew approvata mill- Ministru g[all-g[anijiet ta’ dan il-paragrafu b[ala istituzzjoni li l-attivitajiet tag[ha jaqg[u fi [dan il-politika so/jali u ta’ welfare tal-gvern.
(5) Il-provvista ta’ servizzi ta’ trasport g[all-morda, mi;ru[in jew persuni b’di]abilità b’vetturi attrezzati proprju g[al dan il-g[an.
(6) Il-provvista ta’ o;;etti meta dik il-provvista ikollha x’taqsam mal-provvista ta’ servizzi imsemmija fil-paragrafi (2) u (4) ta’ din il-partita u tkun essenzjali g[all- isptar, istituzzjoni jew dar, skond il-ka], li jkunu qeg[din jipprovdu dawk is-servizzi.

Edukazzjoni

12. (1) Il-provvista ta’ edukazzjoni jew ri/erka edukattiva, inklu] tag[lim li jsir f’/ertu distanza, minn skola jew istituzzjoni tal-gvern, mill-Università ta’ Malta, minn skola jew istituzzjoni re;istrata ta[t l-Att dwar l-Edukazzjoni jew minn kull stabbiliment edukattiv li jkollu g[arfien b[ala hekk mill-Kummissarju.
(2) Il-provvista ta’ edukazzjoni jew ri/erka edukattiva, inklu] tag[lim li jsir f’/ertu distanza, ta’ l-g[amla provdut minn skola jew università, jew ta’ tag[lim reli;ju] minn istituzzjoni li ma jkollhiex b[ala l-g[an li tag[mel il-profitti, u li jkollha dak l- g[arfien mill-Kummissarju.
A 1043
(3) Tag[lim privat mog[ti minn g[alliema li ja;ixxu f’kapa/ità individwali f’su;;etti li s-soltu ji;u mg[allma fil-kors ta’ edukazzjoni provduta minn skola jew università i]da esklu] it-tag[lim f’attivitajiet jew dixxiplini rikreattivi, fi]i/i jew sportivi.
(4) Il-provvista ta’ o;;etti fejn l-imsemmija provvista jkollha x’taqsam u tkun essenzjali g[all-provvista tas-servizzi riferiti fil-paragrafi (1), (2) u (3) ta’ din il-partita, mill-iskola, istituzzjoni, università jew g[alliem, skond il-ka], li jipprovdu dawk is- servizzi.

Il-provvista ta’ o;;etti li dwarhom il-fornitur ma jkunx ikkwalifika g[al krediti ta’ input tax

13. Il-provvista ta’ o;;etti li jkunu miksuba minn dik il-persuna jew li kienu manifatturati jew prodotti minn komponenti miksuba minn dik il-persuna ta[t provvista li dwarha dik il-persuna ma kienitx tikkwalifika g[al xi kreditu ta’ input tax.

Xandir

14. L-attivitajiet ta’ korpi pubbli/i tar-radju u tat-televi]joni barra minn dawk ta’ natura kummer/jali.
A 1044
Taqsima Tlieta
Akkwisti intra-Komunitarji e]enti
Din it-Taqsima tapplika g[all-akkwisti intra-Komunitarji elenkati fiha bla [sara g[at-tifsiriet li jinsabu fit-Taqsima Óamsa.

Akkwisti intra-Komunitarji mag[mula bil-g[an ta’ provvista sussegwenti

1. L-akkwist intra-Komunitarju ta’ o;;etti minn persuna taxxabbli li ma tkunx stabbilita f’Malta u li tkun identifikata g[all-g[anijiet tat-taxxa fuq il-valur mi]jud fi Stat Membru ie[or jekk il-kondizzjonijiet kollha li ;ejjin ikunu m[arsa>
(a) L-akkwist ta’ l-o;;etti jsir bil-g[an ta’ provvista sussegwenti ta’ dawk l- o;;etti f’Malta minn dik il-persuna<
(b) l-o;;etti akkwistati jkunu direttament trasportati minn Stat Membru li ma jkunx dak li fih tkun identifikata il-persuna g[all-g[anijiet tat-taxxa fuq il-valur mi]jud lill-persuna li lilha ssir il-provvista sussegwenti<
(/) il-persuna li lilha ssir il-provvista sussegwenti tkun persuna taxxabbli jew persuna legali mhux taxxabbli re;istrata ta[t l-artikolu 10 jew 12<
(d) il-persuna li lilha il-provvista sussegwenti tintg[amel tkun responsabbli g[all-[las tat-taxxa fuq dik il-provvista.

Akkwist ta’ o;;etti li l-provvista jew l-importazzjoni tag[hom tkun e]entata

2. L-akkwist intra-Komunitarju ta’ o;;etti li l-provvista tag[hom mag[mula minn persuna stabbilita f’Malta tkun fi/-/irkostanzi kollha provvista e]entata jew li l- importazzjoni tag[hom mag[mula f’Malta tkun fi/-/irkostanzi kollha importazzjoni e]entata.

Akkwist ta’ o;;etti fejn it-taxxa tkun tista’ tit[allas lura

3. L-akkwist intra-Komunitarju ta’ o;;etti minn persuna li ma tkunx re;istrata jew li ma jkollhix il-[tie;a li tirre;istra ta[t l-artikolu 10 meta dik il-persuna jkollha fiç-/irkostanzi kollha d-dritt g[all-[las lura tat-taxxa li jkollha tit[allas fuq dak l-akkwist kieku ma kienx e]entat.

Re;im ta’ sospensjoni ta’ dazju

A 1045
4. L-akkwist intra-Komunitarju ta’ o;;etti ma[suba li jitqeg[du jew waqt li jkunu mqeg[eda ta[t re;im ta’ sospensjoni tad-dazju tad-dwana.

Ikel

5. L-akkwist intra-Komunitarju ta’ ikel.

Deheb g[all-investiment

6. L-akkwist intra-Komunitarju ta’ deheb g[all-investiment, [lief g[all-g[a]la ta’ tassazzjoni skond it-Taqsima Sitta ta’ l-Erbatax-il Skeda.

O;;etti su;;etti g[all-iskema tal-mar;ini

7. L-akkwist intra-Komunitarju ta’ o;;etti li huma provduti ta[t transazzjoni su;;etta g[all-iskema tal-mar;ini dwar o;;etti sekondaman, xg[olijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet fl-Istat Membru fejn jibda t-trasport.
A 1046
Taqsima Erbg[a
Importazzjonijiet e]entati
Din it-Taqsima tapplika g[all-importazzjonijiet elenkati fiha bla [sara g[at-tifsiriet li jinsabu fit-Taqsima Óamsa.

Importazzjoni ta’ o;;etti li l-provvista tag[hom hija e]entata

1. L-importazzjoni ta’ o;;etti li l-provvista tag[hom minn persuna taxxabbli f’Malta tkun fi/-/irkostanzi kollha provvista e]entata.

O;;etti e]entati mid-dazju tad-dwana

2. (a) L-importazzjoni ta’ o;;etti li l-importazzjoni definittiva tag[hom f’Malta hija e]entata mid-dazji tad-dwana [lief kif provdut fl-Att tad-Dazji dwar l- Importazzjoni.
(b) o;;etti li huma ma[suba li jitqeg[du ta[t re;im ta’ sospensjoni tad-dazju tad-dwana.

O;;etti trasportati minn territorju terz

3. L-importazzjoni ta’ o;;etti trasportati minn territorju terz u importati f’Malta meta l-provvista ta’ dawn l-o;;etti mill-importatur tkun provvista e]entata skond il- partita 3(1) jew 3(4) tat-Taqsima Wie[ed ta’ din l-Iskeda.

Qabdiet ta’ [ut

4. L-importazzjoni f’portijiet minn intrapri]i ta’ sajd fil-ba[ar tal-qabdiet tag[hom, mhux pro/essati jew wara li jkunu g[addew minn pri]ervazzjoni g[at-tqeg[id fis-suq i]da qabel ma’ ji;u provduti.

Ri-importazzjoni

5. Ir-ri-importazzjoni minn persuna li tkun esportathom barra l-Komunità> (a) ta’ o;;etti fl-istat li fih kienu esportati barra l-Komunità<
(b) ta’ o;;etti li jkunu g[addew barra l-Komunità minn tiswija, tibdil jew adattazzjoni jew wara li jkunu ;ew immuntati jew ma[duma mill-;did barra minn
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Malta> i]da din l-e]enzjoni hija limitata g[all-valur ta’ l-o;;etti fi]-]mien meta kienu esportati barra mill-Komunità.

Ikel

6. L-importazzjoni ta’ ikel.

Deheb g[all-investiment

7. L-importazzjoni ta’ deheb g[all-investiment, [lief g[all-g[a]la ta’ tassazzjoni skond it-Taqsima Sitta ta’ l-Erbatax-il Skeda.
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Taqsima Óamsa
Tifsiriet
G[all-g[anijiet ta’ din l-Iskeda, l-espressjonijiet li ;ejjin g[andu jkollhom it- tifsira mog[tija lilhom f’din il-Parti.

Ikel

1. “Ikel” tfisser l-o;;etti spe/ifikati fit-Tariffa tad-Dwana li hemm fl-Ewwel
Skeda li tinsab ma’ l-Att dwar id-Dazji ta’ Importazzjoni ta[t>
(a) Kapitolu 1 i]da esklu]i affarijiet li jidhru ta[t is-subintestaturi

(b) Kapitoli 2 sa 4 inklu]i, i]da esklu]i affarijiet li jidhru ta[t is-subintestaturi
0206.10.10.00< 0206.29.10.00< 0206.80.10.00 u 0206.90.10.00 fil-Kapitolu 2 u
0301.10.10.00 u 0301.10.90.00 f’Kapitolu 3.
(/) Affarijiet li jidhru ta[t is-subintestaturi
0504.00.00.00< 0506.90.00.10< 0508.00.00.10<
0510.00.00.10< 0511.10.00.00< 0511.91.10.00<
0511.91.90.10< 0511.91.90.00< 0511.99.90.00 fil-Kapitolu 5.
(d) Affarijiet li jidhru ta[t is-subintestaturi
0601.20.10.00< 0602.10.10.00< 0602.20.10.00<
0602.20.90.00< 0602.90.10.00< 0602.90.20.00<
0602.90.30.00 fil-Kapitolu 6.
(e) Kapitoli 7 sa 12 inklu]i, i]da esklu]i affarijiet li jidhru ta[t is-subintestaturi
1207.30.90< 1207.99.91.00< 1209.30.00.00<
1209.99.10< 1209.99.91.00< 1209.99.99.00<
1211.90.30 fil-Kapitolu 12.
(f) Kapitolu 13 i]da esklu]i affarijiet li jidhru ta[t is-subintestaturi
1301.10.00.00< 1302.11.00< 1302.14.00< 1302.19.05< 1302.19.30< 1302.19.91<
1302.19.98< 1302.20.10< 1302.20.90.
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(g) Kapitoli 15 sa 20 inklu]i, i]da esklu]i affarijiet li jidhru ta[t is- subintestaturi
1501.00.11.00< 1502.00.10.00< 1503.00.11.00< 1503.00.19<
1503.00.30.00< 1505.00.10.00< 1505.00.90.00< 1507.10.10.00<
1507.90.10.00< 1508.10.10.00< 1508.90.10.00< 1511.10.10.00<
1511.90.91.00< 1512.11.10.00< 1512.19.10.00< 1512.21.10.00<
1512.29.10.00< 1513.11.10.00< 1513.19.30.00< 1513.21.11.00<
1513.21.19.00< 1513.29.30.00< 1514.11.10.00< 1514.19.10.00<
1514.91.10.00< 1514.99.10.00< 1515.11.00.00< 1515.19.10.00<
1515.21.10.00< 1515.29.10.00< 1515.30.10.00< 1515.30.90.00<
1515.40.00.00< 1515.50.11.00< 1515.50.91.00< 1515.90.15.00<
1515.90.15.20< 1515.90.15.90< 1515.90.21.00< 1515.90.31.00<
1515.90.40.00< 1515.90.60.00< 1516.20.10.00< 1517.90.93<
1518.00.10.00< 1518.00.31.00< 1518.00.39.00< 1518.00.91.00<
1518.00.95.00< 1518.00.99.00< 1520.00.00< 1521.10.00.10<
1521.10.00.90< 1521.90.10.00< 1522.00.10< 1522.00.31.00<
1522.00.39.00< 1522.00.91.00< fil-Kapitolu 15< u 1702.90.10<
1704.10.11.00< 1704.10.19< 1704.10.91< 1704.10.99<
1704.90.10< 1704.90.55< 1704.90.61< 1704.90.65<
1704.90.71< 1704.90.75 u 1704.90.81 fil-Kapitolu 17 u 2006.00.10 u l- intestatura 2009 fil-Kapitolu 20.
(h) Kapitolu 21 i]da esklu]i affarijiet li jidhru ta[t it-testatura 2105.00 u s- subintestaturi 2016.90.20< 2106.90.98.42< 2106.90.98.46< 2106.90.98.49.
(i) Is-subintestaturi

(j) Il-Kapitolu 23 i]da affarijiet li jidhru ta[t l-intestatura 2307.00. (k) Is-subintestatura 2501.00.91.00 fil-Kapitolu 25.
(l) Is-subintestaturi
3301.90.21.00< 3302.10.29.91< 3302.10.29.93< 3302.10.40.00<
3302.10.90.00 fil-Kapitolu 33.

Il-provvista ta’ ikel fil-kors ta’ catering

2. (1) “Il-provvista ta’ ikel fil-kors ta’ catering” tfisser ikel li jkun tajjeb g[all-konsum immedjat, sew jekk dak l-ikel ji;i kkunsmat fil-post fejn ikun provdut sew jekk le, li jkun jikkonsisti fi -
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(a) ikliet jew snacks<
(b) milkshake, tè, kafe jew /ikkulata provduti f’g[amla likwida<
(;) ;elat jew prodotti li jkun fihom il-;elat barra minn family packs< (2) G[all-finijiet tal-paragrafu (1) ta’ din il-partita>
(a) “ikliet jew snacks” tfisser u tinkludi>
(i) ikliet s[an jew kes[in inklu]i antipasto u de]erta<
(ii) sandwiches, toast, chips tal-patata, sausage rolls, pizza, pastizzi, qassatat u snacks simili<
(iii) gallettini, kejkijiet, [elu u o;;etti simili, i]da esklu]i dawk si;illati f’pakketti mill-manifattur u provduti f’dak il-pakkett si;illat ori;inali, u dawk l-o;;etti li kull wie[ed wa[du ji]en 500 gramma jew aktar<
(b) “family packs” tfisser ;elati li jkunu jikkonsistu f’komponent wie[ed li jkun ji]en 350 gramma jew aktar.

O;;etti farma/ewti/i

3. “O;;etti farma/ewti/i” tfisser l-o;;etti spe/ifikati fit-Tariffa tad-Dwana li hemm fl-Ewwel Skeda li tinsab ma’ l-Att dwar id-Dazji ta’ Importazzjoni ta[t>
(a) Il-Kapitolu 30 esklu]i affarijiet li jidhru ta[t l-intestaturi 3001, 3002, 3005 u 3006.
(b) Is-subintestatura 3301.90.30.00< fil-Kapitolu 33. (/) Is-subintestatura 3507.10.00.00 f’Kapitolu 35. (d) Is-subintestatura 3824.90.64.00 fil-Kapitolu 38.
(e) Is-subintestaturi 4818.40.91.00 u 4818.40.99.00 fil-Kapitolu 48. (f) Is-subintestatura 5601.10.90.90 fil-Kapitolu 56.
(g) Is-subintestatura 9004.90.10.10< it-testatura 9020 esklu]i affarijiet li jidhru ta[t is-subintestatura 9020.00.10< 9021 esklu]i affarijiet li jidhru ta[t is-subintestaturi
9021.21.10 u 9021.21.90 fil-Kapitolu 90.

Proprjetà immobbli

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4. (1) Salv id-dispo]izzjonijiet tal-paragrafu (2) ta’ din il-partita “proprjetà immobbli” tfisser kull attiv li huwa proprjetà immobbli skond kif imfisser bil-li;i.
(2) “Kiri ta’ proprjetà immobbli” tinkludi -
(a) il-provvista ta’ kull akkomodazzjoni ta[t kull titolu ;ewwa proprjetà immobbli u kull forma o[ra ta’ provvista g[all-u]u ta’ proprjetà immobbli<
(b) kon/essjoni ta’ /ens g[al anqas minn [amsin sena.

Organizzazzjonijiet li ma jag[mlux profitt

5. “Istituzzjoni jew organizzazzjoni li ma tag[milx profitt” tfisser istituzzjoni jew organizzazzjoni>
(a) li l-g[anijiet huma mfissra /ar fl-istatut tag[ha<
(b) li l-g[anijiet tag[ha jeskludu espressament li jintg[amel xi profitt<
(/) li l-istatut tag[ha jkun jipprovdi li ebda parti mill-qlieg[ jew proprjetà tag[ha ma tkunx direttament jew indirettament disponibbli lil xi membru, proprjetarju jew azzjonist<
(d) li fil-fehma tal-Kummissarju, titmexxa u ti;i amministrata skond id- dispo]izzjonijiet ta’ l-istatut tag[ha u bil-g[an ta’ l-iskopijiet dikjarati tag[ha<
(e) li m’g[andhix xi skop sistematiku li tag[mel profitt.

Deheb g[all-investiment

6. “Deheb g[all-investiment” g[andha t-tifsira mog[tija lilha fit-Taqsima Sitta ta’ l-Erbatax-il Skeda.
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(Artikolu 11)

Intrapri]i }g[ar
IS-SITT SKEDA

Thresholds

Taqsima Wie[ed

Threshold fi]-]mien ta’ l-applikazzjoni

1. (1) Bla [sara g[all-paragrafu (2), l-attività ekonomika ta’ persuna li tapplika g[ar-re;istrazzjoni ta[t l-artikolu 11 tikkwalifika b[ala intrapri]a ]g[ira fi]-]mien ta’ l-applikazzjoni tag[ha jekk il-valur tal-bejg[ tag[ha fil-perijodu relevanti ikun anqas mit-Threshold tad-D[ul.
(2) Meta persuna taxxabbli tapplika g[ar-re;istrazzjoni ta[t l-artikolu 11 fil- bidu ta’ l-attività ekonomika tag[ha jew fi ]mien tletin jum minn din l-attività ekonomika tag[ha tikkwalifika b[ala intrapri]a ]g[ira fi]-]mien ta’ l-applikazzjoni u tkompli hekk tikkwalifika b[ala intrapri]a ]g[ira sat-tmiem ta’ l-ewwel tlett xhur kalendarji s[a[ li ji;u wara dawk li matulhom tkun bdiet l-attività ekonomika tag[ha jekk il-Kummissarju jkun sodisfatt li l-valur totali tal-bejg[ ta’ dik il-persuna fl-ewwel tnax-il xahar li jibdew fid-data tal-bidu ta’ l-attività ekonomika tag[ha ma jkunx je//edi t-Threshold tad- D[ul.

Persuni re;istrati ta[t l-artikolu 10

2. Minkejja d-dispo]izzjonijiet tal-partita 1, l-attività ekonomika ta’ persuna re;istrata ta[t l-artikolu 10 ma tkunx tikkwalifika b[ala intrapri]a ]g[ira f’kull ]mien matul l-ewwel sitta u tletin xahar kalendarji s[a[ mid-data ta’ l-imsemmija re;istrazzjoni.
I]da persuna li titqies li hija re;istrata ta[t l-artikolu 10 bis-sa[[a tas-subartikolu (1) ta’ l-artikolu 48 ta’ dan l-Att, g[andha titqies g[all-g[anijiet ta’ din il-partita b[ala li kienet re;istrata ta[t dak l-artikolu fid-data li fiha ;iet re;istrata l-ewwel darba ta[t dan l-Att.

Threshold ta’ persuni re;istrati ta[t l-artikolu 11

3. L-attività ekonomika ta’ persuna re;istrata ta[t l-artikolu 11 tibqa’
tikkwalifika b[ala intrapri]a ]g[ira sakemm il-valur tal-bejg[ ta’ dik il-persuna g[a]-
]mien relevanti ma je//edix it-Threshold tal-{ru;.

Valur tal-bejg[

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4. (1) Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din il-partita il-valur ta’ bejg[ ta’ persuna g[all-g[anijiet ta’ din it-Taqsima huwa l-valur totali taxxabbli tal-provvisti kollha mag[mula minn dik il-persuna fil-kors jew tkomplija ta’ l-attività ekonomika tag[ha matul i]-]mien relevanti, esklu]i>
(a) provvisti e]enti bla kreditu<
(b) it-trasferiment ta’ negozju b[ala negozju vijabbli<
(/) transazzjonijiet li jitqiesu ta[t dan l-Att b[ala provvisti li jkunu saru minn persuna lilha nnifisha<
(d) it-trasferiment jew tne[[ija ta’ attiv fiss.
(2) Ming[ajr pre;udizzju g[all-paragrafu (1) ta’ din il-partita, meta persuna re;istrata ta[t l-artikolu 11 tipprovdi kemm o;;etti sew servizzi, it-threshold applikabbli g[andu ji;i stabbilit skond in-natura prin/ipali tal-provvista, waqt li jing[ata kont tal- valut totali tal-provvisti kollha.
(3) Meta l-Kummissarju jkun jidhirlu li l-valur ta’ bejg[ g[al ]mien relevanti jkun intlaqat [a]in min[abba /irkostanzi spe/ifi/i straordinarji, inklu] il-waqfien temporanju ta’ l-attività ekonomika, il-valur ta’ bejg[ g[andu jkun dak l-ammont li jirri]ulta wara dik it-tiswija hekk kif il-Kummissarju jista’ jqis xierqa fi/-/irkostanzi.
(4) Fil-ka] ta’ kumpanija mwaqqfa f’Malta li tag[mel parti minn grupp ta’ kumpaniji il-valur tal-bejg[ tag[ha g[andu jitqies li jkun it-total ta’ l-ammonti tal- valur ta’ bejg[ tal-kumpaniji kollha imwaqqfa f’Malta li jag[mlu parti minn dak il- grupp. F’dan il-paragrafu “grupp ta’ kumpaniji” tfisser ]ew; kumpaniji jew aktar li huma kontrollati mill-istess persuna, u g[all-g[anijiet ta’ din it-tifsira persuna g[andha titqies li tkun tikkontrolla kumpanija jekk tkun proprjetarja, direttament jew indirettament, ta’ aktar minn 50% ta’ l-ishma jew drittijiet tal-vot ta’ dik il-kumpanija jew ta’ xi kumpanija o[ra li tikkontrolla, skond l-imsemmija tifsira, dik il-kumpanija.
(5) G[all-g[anijiet tal-kalkolazzjoni tal-valur ta’ bejg[ g[al ]mien li jibda qabel l-1 ta’ Jannar 1999 il-valur taxxabbli u d-deskrizzjoni tal-provvisti mag[mula qabel dik id-data u t-tifsiriet l-o[ra kollha relevanti g[al dak il-g[an g[andhom jiftiehmu skond it-tifsira tag[hom ta[t dan l-Att daqs li kieku dawk il-provvisti kienu mag[mula wara dik id-data.
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}mien relevanti

5. (1) G[all-g[anijiet ta’ din it-Taqsima, u bla [sara g[all-paragrafu (2), i]-
]mien relevanti f’xi data partikolari g[andu jkun ]mien ta’ tnax-il xahar li jintemm fl- a[[ar jum tat-tlett xhur kalendarji li ji;u qabel dawk li fihom ti;i dik id-data partikolari.
(2) Meta l-ewwel jum ta]-]mien ta’ tnax-il xahar li g[alih jirreferi l-paragrafu
(1) stabbilit f’data partikolari ji;i qabel id-data tal-bidu ta’ l-attività ekonomika, i]-
]mien relevanti f’dik id-data partikolari huwa ]-]mien li jibda fl-ewwel jum tat-tlett xhur kalendarji li ji;u wara dawk li matulhom tkun inbdiet l-attività ekonomika u jintemmu fl-a[[ar jum tat-tlett xhur kalendarji li ji;u qabel dawk li fihom ti;i dik id- data partikolari.

Tlett xhur kalendarji

6. G[all-g[anijiet ta’ din it-Taqsima, “tlett xhur kalendarji” ifissru ]mien ta’ tlett xhur kalendarji li jintemm fil-31 ta’ Marzu, it-30 ta’ :unju, it-30 ta’ Settembru u l-31 ta’ Di/embru, skond il-ka].

Threshold tad-D[ul u Threshold tal-{ru;

7. G[all-g[anijiet ta’ din it-Taqsima it-Threshold tad-D[ul u t-Threshold tal-
{ru; huwa l-ammont li jidher fit-Tieni jew it-Tielet Kolonna rispettivament fit-Tabella ta’ din it-Taqsima li tkun tikkorrispondi mal-kategorija li tidher fl-Ewwel Kolonna ta’ dik it-Tabella li fiha l-attività ekonomika ta’ dik il-persuna tkun ;iet klassifikata mill- Kummissarju.
I]da it-Threshold tad-D[ul jew tal-{ru; g[al ]mien relevanti ta’ anqas minn tnax-il xahar stabbilit skond il-paragrafu (2) tal-partita 5 huwa l-proporzjon tat-threshold relattiv kalkolat billi dak it-threshold ji;i divi] b’erba’ u r-ri]ultat ji;i moltiplikat bin- numru ta’ tlett xhur kalendarji nklu]i fi]-]mien relevanti hekk stabbilit.

Tag[rif li g[andu jing[ata lill-Kummissarju

8. Kull persuna li tapplika g[ar-re;istrazzjoni ta[t l-artikolu 11 g[andha tag[ti dak it-tag[rif kollu hekk kif il-Kummissarju jista’ ra;onevolment jitlob g[all-g[an ta’ l-applikazzjoni tad-dispo]izzjonijiet ta’ din it-Taqsima
TABELLA
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Taqsima Tnejn

(Artikolu 12)

It-threshold ta’ l-akkwisti

Threshold ta’ l-Akkwisti

1. It-Threshold ta’ l-Akkwisti huwa l-ekwivalenti f’liri Maltin ta’ Euro 10,000 bl-u]u ta’ l-a[[ar rati ta’ kambju pubblikati l-aktar re/enti mill-Bank ?entrali qabel l-
1 ta’ Jannar tas-sena li dwarha dak it-threshold huwa relevanti.

Il-valur ta’ akkwisti intra-Komunitarji

2. G[all-g[an biex ji;i stabbilit jekk il-valur ta’ akkwisti intra-Komunitarji f’xi ka] partikolari je//edix jew le it-Threshold ta’ l-Akkwisti l-valur ta’ l-akkwisti intra-Komunitarji in kwistjoni g[andu jittie[ed li jkun il-valur taxxabbli li kien ji;i stabbilit skond id-dispo]izzjonijiet relevanti tas-Seba’ Skeda kieku kienu akkwisti intra- Komunitarji taxxabbli, i]da ebda kont ma g[andu jing[ata tal-valur ta’>
sisa<
(a) akkwisti intra-Komunitarji ta’ mezzi ;odda ta’ trasport jew o;;etti tas-
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(b) it-taxxa fuq il-valur mi]jud im[allsa jew li g[andha tit[allas fi Stat Membru li ma jkunx Malta fuq il-provvista intra-Komunitarja ta’ l-o;;etti in kwistjoni.
Taqsima Tlieta

Partita 2 tat-Tielet Skeda

Threshold ta’ Bejg[ li Jsir f’/ertu Distanza

Threshold ta’ Bejg[ li Jsir f’/ertu Distanza

1. It-Threshold ta’ Bejg[ li Jsir f’/ertu Distanza g[al kull sena kalendarja huwa l-ekwivalenti f’liri Maltin ta’ euro 35,000 bl-u]u tar-rata tal-kambju tan-nofs l-a[[ar ippublikata mill-Bank ?entrali qabel l-1 ta’ Jannar ta’ dik is-sena.

Valur ta’ bejg[ li jsir f’/ertu distanza

2. G[all-g[an biex ji;i stabbilit jekk il-valur ta’ bejg[ li jsir f’/ertu distanza f’xi ka] partikolari jkunx je//edi jew le it-Threshold ta’ Bejg[ li Jsir f’/ertu Distanza il-valur tal-bejg[ ta’ l-o;;etti in kwistjoni g[andu jittie[ed li jkun il-valur taxxabbli li kien ji;i stabbilit skond id-dispo]izzjonijiet relevanti tas-Seba’ Skeda kieku kienu provvisti taxxabbli, esklu] il-valur ta’ xi o;;etti tas-sisa.
IS-SEBA’ SKEDA
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(Artikolu 18)

VALUR TAXXABBLI

Valur taxxabbli ta’ provvisti

1. Ólief kif mod ie[or provdut fid-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, il- valur taxxabbli ta’ provvista g[andu jkun il-valur totali tal-prezz im[allas jew li g[andu jit[allas lill-fornitur mix-xerrej, mill-klijent jew minn xi persuna o[ra g[all-provvista, inklu] kull sussidju direttament marbut ma’ l-g[oti ta’ dik il-provvista, i]da esklu]a t- taxxa fuq il-valur mi]jud li g[andha tit[allas ta[t dan l-Att fuq dik il-provvista.
2. Il-valur taxxabbli ta’ provvista g[andu jinkludi, sakemm dawn ma jkunux inklu]i fil-valur stabbilit skond il-partita 1>
(a) taxxi, dazji, mposti, drittijiet u kull [las ie[or (esklu]a t-taxxa fuq il-valur mi]jud li g[andha tit[allas ta[t dan l-Att) li g[andu jit[allas min[abba fil-provvista<
(b) spejje] in/identali, b[al kummissjonijiet, spejje] ta’ pakkjar, spejje] ta’ trasport u assigurazzjoni mitluba minn min jag[mel il-provvista lix-xerrej jew kompratur ukoll jekk ikunu koperti b’xi ftehim separat jew b’dokument separat<
3. Il-valur taxxabbli ta’ provvista m’g[andux jinkludi>
(a) kull tnaqqis fil-prezz min[abba fi skonti g[al [las malajr<
(b) kull skont fil-prezz u ro[s ie[or mog[ti direttament minn min jag[mel il- provvista lill-kompratur li jitqies fi]-]mien meta jkollha tit[allas it-taxxa<
(/) multi u mg[ax im[allsa g[al [las tard wara ]-]mien tal-provvista<
(d) kull [las lura im[allsa f’isem u akkont tal-persuna li lilha ssir il-provvista, u li jirri]ulta minn dokumenti mi]muma minn min jag[mel il-provvista li jkunu hekk
;ew im[allsa, u li jidda[[al fid-dokumentazzjoni ta’ min jag[mel il-provvista f’suspense account<
(e) kull ammont im[allas mill-kompratur b[ala depo]itu fuq pakke;;ar ta’
o;;etti li jista’ jing[ata lura fejn id-depo]itu jkun anqas mill-ispi]a tal-pakke;;ar.
4. Meta, wara li sse[[ provvista>
(a) il-prezz ta’ dik il-provvista jitnaqqas permezz ta’ skont jew ro[s mog[ti lill-kompratur g[al ra;unijiet kummer/jali li jkunu saru in bona fede<
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(b) il-[las g[all-provvista ma jkollux jit[allas jew jit[allas lura lill-kompratur min[abba t-t[assir tal-kuntratt ta’ dik il-provvista li ji;i dikjarat bil-mezz ta’ sentenza definittiva jew g[oti f’arbitra;; jew bi ftehim bil-miktub bejn il-partijiet g[al ra;unijiet li kienu jkunu bi]]ejjed f’qorti g[al dak it-t[assir<
(/) l-ammont li g[andu jsir b[ala [las g[al dik il-provvista isir dejn li ma jistg[ax jin;abar<
il-valur taxxabbli ta’ dik il-provvista g[andu hekk jitnaqqas> i]da ma g[andu jsir ebda a;;ustament fit-taxxa li g[andha tit[allas fuq dik il-provvista min[abba dak it- tnaqqis [lief bil-mod li g[alih tipprovdi l-G[axar Skeda.
5. (1) Meta jit[allas jew ikollu jit[allas il-korrispettiv s[i[ jew parti minnu b’o;;etti jew fejn il-valur tal-korrispettiv g[all-provvista ma jkunx jista’ ji;i stabbilit b’mod [afif, il-valur taxxabbli ta’ dik il-provvista g[andu jkun, sal-limitu li l-korrispettiv hekk jit[allas jew ma jkunx jista’ ji;i hekk stabbilit, il-valur tieg[u fis-suq liberu.
(2) Il-valur fis-suq liberu ta’ o;;etti jew servizzi tfisser il-prezz li dawn i;ibu jekk jinbieg[u jew jitqeg[du fis-suq liberu fid-data u fl-istat li jkunu jinsabu fih meta dawk l-o;;etti ji;u kunsinnati jew jitwettqu dawk is-servizzi.
6. (1) Il-valur taxxabbli ta’ provvista li tkun tikkonsisti fl-applikazzjoni jew fid-disponiment ta’ o;;etti li dwarhom ebda korrispettiv ma jit[allas jew ikollu jit[allas i]da li jitqies skond il-partita 17 tat-Tieni Skeda (Trasferiment ta’ o;;etti lejn Stat Membru ie[or) huwa l-prezz tax-xiri ta’ dawk l-o;;etti jew o;;etti simili jew, fin- nuqqas ta’ prezz tax-xiri, il-prezz tan-nefqa, stabbilit fi]-]mien tal-provvista.
(2) Il-valur taxxabbli ta’ servizzi mag[mula minn persuna lilha nnifisha huwa in-nefqa s[i[a g[all-persuna li tag[mel il-provvista biex tipprovdi dawk is-servizzi.
7. Il-valur taxxabbli ta’ provvista li tkun tikkonsisti fit-trasferiment ta’ o;;etti b’ordni mag[mul minn jew f’isem awtorità pubblika jew skond il-li;i bi [las ta’ kumpens huwa l-kumpens g[al dak it-trasferiment.
8. Meta xi ammont relevanti biex ji;i stabbilit il-valur taxxabbli ta’ provvista jing[ata f’munita barranija, ir-rata ta’ kambju li tkun tapplika tkun l-a[[ar rata tal- bejg[ li tkun ;iet stabbilita mill-Bank ?entrali qabel id-data li fiha sse[[ il-provvista.

Valur taxxabbli ta’ akkwisti intra-Komunitarji

9. Il-valur taxxabbli ta’ akkwist intra-Komunitarju taxxabbli huwa l-ammont li kien ikun jirrappre]enta l-valur taxxabbli skond din l-Iskeda tal-provvista li skond dan isir dak l-akkwist kieku dik il-provvista kienet provvista taxxabbli, u g[andu jinkludi kull dazju tas-sisa m[allas jew li g[andu jit[allas fi Stat Membru mill-persuna li tag[mel l-akkwist fuq l-o;;etti akkwistati.
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10. (1) Meta l-valur taxxabbli ta’ akkwist intra-Komunitarju jinkludi taxxa tas-sisa m[allsa jew li g[andha tit[allas fi Stat Membru li ma jkunx Malta u l-persuna li tag[mel l-akkwist tkun tikkwalifika g[all-[las lura ta’ dik it-taxxa tas-sisa, il-valur ta’ dak l-akkwist g[andu jitnaqqas proporzjonalment.
(2) Meta akkwist intra-Komunitarju jitqies li jkun se[[ f’Malta min[abba l- fatt li jkun mag[mul minn persuna identifikata g[al dak l-akkwist b’numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud ma[ru; mill-Kummissarju u sussegwentement jitqies ukoll b[ala li jkun se[[ u jkun su;;ett g[at-taxxa fi Stat Membru ie[or min[abba l-fatt li t-trasport ta’ l-o;;etti jintemm f’dak l-Istat, il-valur ta’ dak l-akkwist li fuqu g[andha tit[allas it-taxxa ta[t dan l-Att g[andu jitnaqqas bl- ammont su;;ett g[at-taxxa f’dak l-Istat Membru l-ie[or.
(3) Meta l-valur ta’ provvista wara li jkun sar akkwist intra-Komunitarju jitnaqqas wara li jse[[ dak l-akkwist g[al xi wa[da mir-ra;unijiet imsemmija fil-partita
4, il-valur taxxabbli ta’ l-akkwist g[andu hekk jitnaqqas.
(4) Meta l-valur taxxabbli ta’ akkwist intra-Komunitarju jitnaqqas f’xi wa[da mi/-/irkostanzi msemmija f’din il-partita, it-taxxa fuq dak l-akkwist li tikkorrispondi g[al dak it-tnaqqis, jekk tkun t[allset, g[andha titqies b[ala taxxa mhux dovuta g[all- g[anijiet ta’ l-artikolu 69 ta’ dan l-Att.

Valur taxxabbli ta’ importazzjonijiet

11. Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda il-valur taxxabbli ta’ importazzjoni ta’ o;;etti g[andu jkun il-valur stabbilit skond l-Att tad-Dazji ta’ Importazzjoni biex ji;i stabbilit il-valur li fuqu jit[allas id-dazju ad valorem ta[t dak l- Att, u d-dispo]izzjonijiet l-o[ra kollha relevanti g[andhom japplikaw mutatis mutandis, u g[all-g[an ta’ din il-partita, ir-referenza fl-imsemmija dispo]izzjonijiet g[all- Kontrollur tad-Dwana g[andhom jiftiehmu b[ala referenzi g[all-Kontrollur tad-Dwana li jkun qieg[ed ja;ixxi f’isem il-Kummissarju.
12. Il-valur stabbilit ta[t il-partita 11 g[andu ji]died, sal-limitu li dan ma jkunux
;ie inklu] fil-valur stabbilit skond il-partita 11, bi>
(a) kull taxxi, imposti, dazji u [lasijiet o[ra li g[andhom jit[allsu barra minn Malta, kull dazji ta’ importazzjoni li g[andhom jit[allsu fuq l-imsemmija importazzjoni bis-sa[[a ta’ l-Att dwar il-Promozzjoni ta’ Prodotti Lokali, kull dazju tas-sisa li g[andu jit[allas skond l-Att dwar id-Dazju tas-Sisa min[abba l-importazzjoni ta’ dawk l-o;;etti u, fil-ka] ta’ vetturi bil-mutur, it-taxxa li g[andha tit[allas skond l-Att dwar it-Taxxa ta’ Re;istrazzjoni ta’ Vetturi bil-Mutur<
A 1060
(b) spejje] in/identali, b[al kummissjonijiet, pakke;;ar, spejje] ta’ a;enzija tad-dwana u spejje] tat-trasport u ta’ l-assigurazzjoni mag[mula sal-kunsinna ta’ l- o;;etti fid-destinazzjoni f’Malta murija fuq id-dokument li permezz tieg[u l-o;;etti huma importati jew, fin-nuqqas ta’ dik l-indikazzjoni, il-lok ta’ l-ewwel trasferiment ta’ l-o;;etti f’Malta.
(/) in-nefqa g[at-trasport ta’ l-o;;etti lejn destinazzjoni o[ra fil-Komunità jekk dik id-destinazzjoni tkun mag[rufa fi]-]mien ta’ l-importazzjoni.
13. Il-valur taxxabbli ta’ importazzjoni m’g[andux jinkludi>
(a) kull skont u ro[s ie[or mog[ti direttament mill-persuna li tipprovdi l-o;;etti lill-kompratur u li jkun ing[ata kont tag[hom fi]-]mien ta’ l-importazzjoni.
(b) ro[s fil-prezz min[abba skond g[all-[las malajr.
It-Tmien Skeda
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(Artikolu 19(2))
Rata ta’ taxxa
It-taxxa li g[andha tit[allas ta[t dan l-Att fuq il-valur taxxabbli tal-provvisti murija fl-ewwel kolonna tat-Tabella f’din l-Iskeda g[andha tkun ir-rata spe/ifikata fit-tieni kolonna ta’ dik it-Tabella.
TABELLA

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Id-Disa’ Skeda
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(Artikolu 46)

APPELLI QUDDIEM IL-BORD TA’ L-APPELLI DWAR IT-TAXXA FUQ IL-VALUR MI}JUD

Kompo]izzjoni tal-Bord

1. (1) Il-Bord ta’ l-Appelli dwar it-Taxxa fuq il-Valur Mi]jud (f’din l-Iskeda imsejja[ “il-Bord”) jintg[amel minn Chairman u ]ew; membri o[ra li jin[atru mill- Ministru g[al ]mien tliet snin.
(2) Il-Ministru jista’ ja[tar panel ta’ persuni li jistg[u jag[mulha ta’ Chairmen u panel ta’ persuni li jistg[u jag[mluha ta’ membri o[ra tal-Bord, f’liema ka] il-membri g[andhom hekk joqog[du skond dik id-distribuzzjoni ta’ dmirijiet, inklu]a kull dispo]izzjoni dwar l-inkapa/ità ta’ membri li joqog[du u /ikostanzi o[ra, hekk kif il- Ministru jista’ jistabbilixxi.
(3) Ma jistax jitne[[a membru tal-Bord matul i]-]mien tal-[atra tieg[u [lief g[al im;iba [a]ina bil-provi jew l-inkapa/ita tieg[u li jwettaq il-funzjonijiet tieg[u.
(4) Id-disposizzjonijiet ta’ l-artikoli 733 sa 739 tal-Kodi/i ta’ Organizzazzjoni u Pro/edura ?ivili g[andhom japplikaw g[al kull Chairman u membri o[ra tal-Bord dwar appelli u referenzi li jin;iebu quddiem il-Bord bl-istess mod hekk kif japplikaw g[al im[allfin g[ar-rigward ta’ kaw]a li tin;ieb quddiem il-qorti.
(5) Persuna tkun skwalifikata milli tin[atar jew milli tkompli tkun membru tal-Bord jekk hija tkun membru tal-Kamra tad-Deputati.
(6) Fil-kaz ta’ vakanza fil-Bord li ma tkunx tista’ timtela skond id- distribuzzjoni ta’ dmirijiet stabbilita skond il-paragrafu (2) ta’ din il-partita, l-Avukat
:enerali g[andu ja[tar persuna sabiex toqg[od hi minfok fis-smig[ u d-de/i]joni tal- kaw]a fejn ikun hemm dik il-vakanza.
(7) Il-membri tal-Bord jir/ievu dik ir-rimunerazzjoni li tista’ ti;i stabbilita mill-President ta’ Malta.
(8) Il-membri tal-Bord ma jkunux personalment responsabbli g[al xi [a;a li ssir jew li tonqos milli ssir in bona fede fit-twettiq tal-funzjonijiet tal-Bord.
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Segretarju tal-Bord

2. (1) G[andu jkun hemm segretarju tal-Bord, li jkun uffi/jal pubbliku li jin[atar segretarju mill-Ministru.
(2) Il-Ministru jista’ ja[tar uffi/jali pubbli/i o[ra biex jag[mluha ta’
segretarji deputati.

Kompetenza tal-Bord

3. (1) Il-Bord ikun kompetenti li jisma’ kull appell li jsir kontra xi stima u li jikkonferma, inaqqas jew i]id kull valur taxxabbli jew kreditu jew taxxa li jkunu ;ew stmati mill-Kummissarju jew li j[assar l-istima jew li jag[mel kull dikjarazzjoni jew ordni o[ra hekk kif jidhirlu xieraq.
(2) Il-Bord ikun kompetenti li jidde/idi kull kwistjoni li ssirlu riferenza dwarha skond l-artikolu 44 ta’ dan l-Att.
(3) Il-Bord jista’ f’kull de/i]joni li jag[ti dik l-ordni fuq l-ispejje] tal-ka]
hekk kif jidhirlu xieraq.

Appelli kontra stimi

4. (1) Appell kontra stima ma jkunx validu kemm-il darba>
(a) ma tkunx saret denunzja lill-Kummissarju g[a]-]mien ta’ taxxa li dwaru tkun tirreferi l-istima qabel ma jin;ieb l-appell< u
(b) ma tkunx t[allset it-taxxa kollha li m’hemmx kwistjoni dwarha li kellha tit[allas mill-appellant< u
(/) ma jkunx t[allas ammont ta’ [amsa fil-mija tat-taxxa li jkun hemm kwistjoni dwarha jew [amsin lira skond liema jkun og[la u dritt amminsitrattiv ta’ [amsa u g[oxrin lira< u
(d) l-appell ma jsirx fi ]mien tletin jum mid-data tan-notifika ta’ l-avvi] li kontrih isir l-appell< u
(e) l-appell ma jsirx b’dik l-g[amla u b’dak il-mod kif jista’ ji;i preskritt< u
(f) ma jsirx il-[las ta’ dritt amministrattiv hekk kif jista’ ji;i preskritt.
(2) Ikun dmir ta’ l-appellant li j;ib prova li xi valur taxxabbli li ssir stima dwaru mill-Kummissarju jkun e//essiv jew li xi kreditu li ssir stima dwaru mill- Kummissarju ma jkunx suffi/jenti.
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(3) Il-Bord jista’ jirrifjuta li jikkunsidra xi prova b[ala suffi/jenti g[all- g[anijiet tal-paragrafu (2) ta’ din il-partita jekk l-appellant ikun naqas li j]omm kull dokumentazzjoni u dokument li huma me[tie;a li jin]ammu b’dan l-Att jew jonqos milli jipprodu/i kull dokumentazzjoni jew dokument b[al dawk.
(4) Il-Bord g[andu jag[ti d-de/i]joni tieg[u bil-miktub u jara li kopja ta’ dik id-de/i]joni ti;i notifikata lill-appellant.

Ólas tat-Taxxa

5. (1) Meta jkun sar appell validu kontra stima, il-[las ta’ daqstant mit-taxxa stmata li jkun hemm kwistjoni dwarha u li ma te[tie;x li tit[allas qabel ma jsir l-appell skond il-partita 4 (1) (/) ta’ din l-Iskeda jista’ jin]amm ri]ervat sakemm dak l-appell ji;i sa fl-a[[ar de/i]> i]da sadattant ma g[andux ji;i sospi] milli jibqa’ g[addej l- img[ax fuq dik it-taxxa.
(2) Il-mog[dija ta]-]mien imsemmi fl-artikolu 58(2) ta’ dan l-Att g[andu jkun sospi] g[ar-rigward ta’ kull taxxa jew multa amministrattiva g[al kull ]mien li matulu l-[las tag[hom jista’ jin]amm ri]ervat skond din il-partita.
(3) Meta t-taxxa li jkollha tit[allas b’ri]ultat ta’ de/i]joni tal-Bord wara appell kontra xi stima tkun iktar mit-taxxa indikata b[ala li g[andha tit[allas f’dik l-istima, l- ammont ]ejjed g[andu jit[allas sa mhux aktar tard mill-a[[ar tax-xahar li matulu dik id-de/i]joni tkun ;iet notifikata lill-appellant u jkun dovut fuq dak l-ammont ]ejjed mg[ax bir-rata spe/ifikata fl-artikolu 22(4) ta’ dan l-Att mid-data msemmija g[al kull
]mien li matulu dak l-ammont ]ejjed jibqa’ mhux im[allas.

Referenzi lill-Bord

6. (1) Riferenza lill-Bord fuq kull kwistjoni msemmija fl-artikolu 44 ta’ dan l-Att ma tistax tintg[amel, sakemm ma tkunx tqajmet f’korrispondenza mal- Kummissarju u g[andha ssir bil-mezz ta’ rikors bil-miktub li fih ikun hemm imni]]la l-fatti kollha rilevanti g[al dik il-kwistjoni u l-mod kif, fil-fehma ta’ l-applikant, dik il- kwistjoni g[andha ti;i de/i]a.
(2) Referenza lill-Bord dwar kwistjoni li g[aliha jirreferi l-artikolu 44(k) (l- impo]izzjoni ta’ penali amministrattiva) ma tkunx valida sakemm ma ssirx mhux aktar tard minn sentejn mid-data li fiha jkun ing[ata avvi] ta’ l-impo]izzjoni tal-penali amminstrattiva in kwistjoni lill-persuna li fuqha tkun ;iet imposta.
(3) Il-Bord g[andu, wara li jkun sema’ lil kull min kellu nteress fil-kwistjoni, u jkun kiseb it-tag[rif kollu me[tie;, jidde/iedi l-kwistjoni u jara li d-de/i]joni tieg[u ti;i notifikata lill-partijiet kollha.
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Pro/eduri tal-Bord

7. (1) Il-Bord ikollu s-setg[a li j[arrek lil kull persuna sabiex tag[ti xhieda jew sabiex i;ib quddiemu kotba jew dokumenti o[ra u /-Chairman ikollu s-setg[a li jag[ti l-;urament lil kull persuna li tidher quddiem il-Bord.
(2) Il-Ministru jista’ b’regolamenti jippreskrivi l-mod kif g[andu jsir appell jew rikors quddiem il-Bord, il-post fejn il-Bord g[andu j]omm is-seduti tieg[u, il-mod kif il-partijiet jistg[u ji;u assistiti, id-drittijiet li jit[allsu g[all-appelli, id- dokumentazzjoni li g[andha tin]amm mill-Bord, il-funzjonijiet tas-segretarju tal-Bord, u b’mod ;enerali kull [a;a li g[andha x’taqsam mal-pro/eduri tal-Bord.

(Artikoli 22 u 23)

L-GÓAXAR SKEDA
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Tnaqqis

Eli;ibbilità g[all-kreditu g[al input tax

1. Ólief hekk kif il-Kummissarju jista’ mod ie[or jippermetti ma g[andu ji;i permess lil persuna ebda kreditu g[al input tax g[al xi ]mien ta’ taxxa kemm-il darba ma ssirx talba skond id-dispo]izzjoni relevanti ta’ dan l-Att.

Prova dwar input tax

2. (1) Ma g[andu jitqies ebda ammont b[ala input tax ta’ persuna kemm-il darba dik il-persuna ma ;;ibx prova li dik it-taxxa kellha tit[allas fuq il-provvisti ta’ o;;etti u servizzi jew akkwisti intra-Komunitarji jew fuq importazzjonijiet ta’ o;;etti li jkunu ;ew jew ser ji;u w]ati minnha fil-kors ta’ l-avvanz ta’ l-attività ekonomika tag[ha.
(2) Ólief hekk kif il-Kummissarju jista’ mod ie[or jippermetti, ebda ammont ma g[andu jitqies b[ala input tax ta’ persuna kemm-il darba>
(a) ma jkunx appo;;at b’ -
(i) fattura ta’ taxxa dwar it-taxxa li g[andha x’taqsam ma’ l-o;;etti jew servizzi provduti lilu< jew
(ii) fattura ta’ taxxa dwar it-taxxa li g[andha x’taqsam ma’ l-o;;etti miksuba minnu ta[t akkwist intra-Komunitarju< jew
(iii) dokument ta’ importazzjoni li jkun jindika lilha b[ala importatur dwar it- taxxa fuq importazzjoni< u
(b) dwar kull taxxa fuq xi provvista li skond dan l-Att g[andha tit[allas minn dik il-persuna jew fuq akkwist intra-Komunitarju, tkun ni]]let dik it-taxxa b[ala dovuta lilha fuq id-denunzja tat-taxxa tag[ha< u
(/) id-dokument riferit fil-paragrafu (a) jkun mi]mum minn dik il-persuna u jing[ata, fuq talba, lill-Kummissarju< u
(d) l-ammont tat-taxxa jkun ing[ata kont tieg[u kif imiss fid-dokumentazzjoni mi]muma minn dik il-persuna sal-limitu me[tie; g[all-g[anijiet ta’ l-Att.
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Taxxa li ma g[andhiex titqies b[ala input tax

3. (1) Bla [sara g[all-paragrafu (2) ta’ din il-partita, ma g[andu jitqies ebda ammont b[ala input tax ta’ persuna sal-limitu li dak jirrappre]enta taxxa li jkollha tit[allas dwar>
(a) il-provvista lil dik il-persuna jew l-akkwist intra-Komunitarju jew importazzjoni minn dik il-persuna ta’>
(i) tabakk jew prodotti tat-tabakk< (ii) xorb alko[oliku<
(iii) xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet<
(iv) vetturi bil-mutur, bastimenti jew in;enji ta’ l-ajru, inklu] il-provvista tag[hom g[all-kiri jew arran;amenti ta’ leasing<
(v) o;;etti u servizzi bil-g[an li ssir tiswija, manutenzjoni, g[oti ta’ karburanti u ]amma ta’ o;;etti li tapplika g[alihom il-partita (iv) ta’ dan is-subparagrafu
(b) il-provvista ta’ kull o;;ett u servizz jew akkwist intra-Komunitarju jew importazzjoni ta’ kull o;;ett li jintu]a fl-g[oti minn dik il-persuna ta’ ri/evimenti, divertiment jew ospitalità [lief meta dak l-g[oti jsir b’kumpens fil-kors normali ta’ l- attività ekonomika ta’ dik il-persuna<
(/) il-provvista ta’ kull o;;ett u servizz jew akkwist intra-Komunitarju jew importazzjoni ta’ kull o;;ett li jintu]a fl-g[oti minn dik il-persuna lill-impjegati tag[ha jew, fil-ka] ta’ korp ta’ persuni, lill-uffi/jali jew impjegati tieg[u, ta’ trasport jew divertiment> i]da din id-disposizzjoni m’g[andhiex tapplika g[al trasport mog[ti minn dik il-persuna lill-impjegati tag[ha fuq vetturi fejn jistg[u ji;u okkupati mhux inqas minn seba’ postijiet.
(2) Id-disposizzjonijiet tal-partiti (i) sa (iv) tal-paragrafu (1)(a) ma g[andhomx japplikaw g[al>
(a) o;;etti provduti lil jew akkwistati ta[t akkwist intra-Komunitarju jew importati minn persuna bil-g[an li jer;g[u jinbieg[u, sew fl-istat kif ikunu ;ew akkwistati jew wara xi trattar jew pro/essar jew inklu]i f’o;;etti o[ra mog[tija bi provvista minn dik il-persuna, fil-kors normali ta’ l-attività ekonomika ta’ dik il-persuna<
(b) vetturi bil-mutur, bastimenti u in;enji ta’ l-ajru provduti lil jew akkwistati ta[t akkwist intra-Komunitarju jew importati minn persuna u li jintu]aw minnha bil- g[an ta’ trasport ta’ o;;etti jew passi;;ieri b’kumpens<
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(/) bastimenti u in;enji ta’ l-ajru provduti lil jew akkwistati ta[t akkwist intra- Komunitarju jew importati minn persuna bil-g[an li ji;u provduti minnha bis-sa[[a ta’ ftehim ta’ charter jew kiri<
(d) vetturi bil-mutur provduti lil jew akkwistati ta[t akkwist intra-Komunitarju jew importati minn persuna bil-g[an li ji;u provduti minnha g[all-kiri bix-xufier jew g[all-kiri self-drive (esklu] l-g[oti ta’ karburanti lil dawk il-vetturi bil-mutur self-drive) jew li ji;u w]ati fit-tag[lim tas-sewqan, sakemm dawn ji;u hekk u]ati, f’kull ka], fil- kors normali ta’ l-attività ekonomika ta’ dik il-persuna<
(e) vetturi bil-mutur disinjati u manifatturati g[all-;arr ta’ o;;etti u hekk disinjati u manifatturati b’postijiet g[all-persuni bilqeg[da normalment biswit ix-xufier, jew b’postijiet bilqeg[da g[al disa’ persuni jew aktar.
(3) F’din il-partita “xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet”
g[andu jkollha t-tifsira mog[tija lilha fit-Taqsima B ta’ l-Erbatax-il Skeda.
(4) It-taxxa m[allsa jew li g[andha tit[allas fuq kull provvista lil jew kull akkwist intra-Komunitarju jew importazzjoni minn persuna f’isem u g[an-nom ta’ persuna o[ra dwar xi [las lura li, skond is-Seba’ Skeda, ma tag[milx parti mill-valur taxxabbli ta’ provvisti mag[mula lil dik il-persuna l-o[ra m’g[andhix titqies b[ala l- input tax tal-persuna msemmija l-ewwel.

Taxxa li f’parti minnha titqies b[ala input tax

4. Meta xi o;;etti jew servizzi jintu]aw jew ikunu ser jintu]aw i]da mhux g[al kollox fil-kors jew fl-avvanz ta’ xi attività ekonomika g[andu jitqies b[ala input tax dak is-sehem mit-taxxa li jkollha tit[allas fuq il-provvisti, akkwisti intra-Komunitarji jew importazzjonijiet in kwistjoni, li jkun ra;onevoli li jqis il-proporzjon ta’ l-u]u ta’ dawk l-o;;etti jew servizzi fil-kors jew avvanz ta’ l-attività ekonomika g[all-u]u s[i[ tag[hom.

Attribuzzjoni ta’ input tax

5. (1) Kull input tax ta’ persuna re;istrata ta[t l-artikolu 10 g[al ]mien ta’
taxxa li jkun esklu]ivament attribwibbli g[al provvisti li japplika g[alihom l-artikolu
22(4) g[andha ti;i permessa b[ala kreditu g[al dak il-perijodu.
(2) Kull input tax li jkun esklussivament attribwibbli g[al provvisti li ma jkunux imsemmija fil-paragrafu (1) ma g[andhomx ji;u permessi b[ala kreditu.
(3) Kull input tax g[al ]mien ta’ taxxa attribwibbli kemm g[all-provvisti li japplika g[alihom l-artikolu 22(4) kif ukoll g[al provvisti o[ra g[andu ji;i f’sehem minnu permess b[ala kreditu g[al dak i]-]mien ta’ taxxa, liema sehem g[andu ji;i stabbilit skond il-partita 6 jew 8.
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Attribuzzjoni parzjali

5. (1) Is-sehem ta’ input tax permess b[ala kreditu lil persuna skond il-partita
5(3) g[andu ji;i kalkolat kif ;ej>
(a) il-valur totali ta’ provvisti li g[alihom japplika l-artikolu 22(4) mag[mula minn dik il-persuna matul i]-]minijiet kollha ta’ taxxa li jintemmu matul sena kalendarja huwa divi] bil-valur totali ta’ provvisti mag[mula minn dik il-persuna matul dawk i]-
]minijiet ta’ taxxa<
(b) ir-ri]ultat miksub skond il-paragrafu (a) g[andu jkun il-proporzjon definittiv g[as-sena li g[aliha jirreferi dak il-paragrafu u l-proprozjon provvi]orju g[as- sena ta’ wara<
(/) il-kreditu ta’ dik il-persuna g[al kull ]mien ta’ taxxa li jintemm matul sena kalendarja g[andu ji;i kalkolat provvi]orjament billi ji;i moltiplikat il-valur ta’ input tax ta’ dik il-persuna g[al dak i]-]mien ta’ taxxa bil-proporzjon provvi]orju g[al dik is-sena<
(d) il-kreditu totali ta’ input tax ta’ dik il-persuna g[a]-]minijiet kollha ta’ taxxa li jintemmu matul sena kalendarja g[andu ji;i kalkolat definittivament billi ji;i moltiplikat l-input tax totali g[al dawk i]-]minijiet bil-proporzjon definittiv g[al dik is-sena<
(e) id-differenza bejn it-total ta’ input tax g[al ]minijiet ta’ taxxa li jintemmu matul sena kalkolata provvi]orjament ta[t il-paragrafu (/) u l-kalkolu definittiv g[al dik is-sena skond il-paragrafu (d) g[andha tirrappre]enta t-taxxa dovuta minn dik il- persuna jew it-tnaqqis permissibbli ta’ dik il-persuna, skond il-ka], liema taxxa jew tnaqqis g[andu jing[ata kont tieg[u fid-denunzja tat-taxxa g[all-ewwel ]mien ta’ taxxa li jintemm fis-sena li ti;i wara dik li fiha kien intg[amel il-kalkolu provvi]orju> i]da t- taxxa jew tnaqqis dwar sena li matulha ir-re;istrazzjoni ta’ persuna ta[t l-artikolu 10 kienet im[assra g[andu jing[ata kont tieg[u fl-a[[ar ]mien ta’ taxxa tag[ha.
(2) G[all-g[anijiet tal-paragrafu (1)>
(a) il-valur ta’ provvisti mhux su;;etti g[at-taxxa ta[t dan l-Att g[andu ji;i stabbilit bil-mod li japplika sabiex ji;i stabbilit il-valur taxxabbli ta’ provvisti taxxabbli<
(b) g[andu ji;i esklu] mill-valur tal-provvisti mag[mula minn dik il-persuna -
tag[ha<
(i) il-valur ta’ kull provvista ta’ o;;etti kapitali w]ati fl-attività ekonomika
(ii) il-valur ta’ kull provvista li dik il-persuna tag[mel lilha nnifisha<
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(iii) il-valur ta’ kull provvista li ma ssirx minn persuna taxxabbli li ta;ixxi b[ala tali<

A;;ustamenti li g[andhom x’jaqsmu ma’ l-input tax fuq l-akkwist ta’ o;;eti kapitali

7. (1) Meta l-kreditu ta’ input tax ta’ persuna (“is-sid”) g[al xi ]mien ta’ taxxa matul sena kalendarja (“is-sena ta’ l-akkwist”) ikun jinkludi taxxa fuq il-provvista lil dik il-persuna jew akkwist intra-Komunitarju jew importazzjoni minn dik il-persuna ta’ o;;etti kapitali, g[andu jsir a;;ustament, ta’ l-input tax di;à permessa, jekk g[al xi sena matul il-perjodu ta’ a;;ustament l-input tax hija permissibbli b’rata li tkun og[la jew aktar baxxa minn dik di;à permessa fis-sena ta’ l-akkwist.
(2) Il-Ministru jista’ b’regolamenti>
(a) jag[ti t-tifsira ta’ l-o;;etti kapitali li g[alihom g[anda tapplika din il-partita< (b) jag[ti t-tifsira ta]-]mien jew ]minijiet ta’ a;;ustament applikabbli g[al
o;;etti kapitali<
(/) jippreskrivi l-metodu li bih l-a;;ustament g[andu ji;i kalkolat u l-mod li bih g[andu jsir<

Metodi alternattivi ta’ attribuzzjoni parzjali

8. Meta jkun jidher li l-metodu ta’ attribuzzjoni ta’ input tax stipulat fil-partita
6 ma jkunx jag[ti ri]ultat ;ust u ra;onevoli, l-Kummissarju jista’ permezz ta’ avvi] bil-miktub lil persuna re;istrata jordna li l-imsemmi metodu ma g[andux ikun japplika g[all-attribuzzjoni ta’ l-input tax tal-provvisti ta’ dik il-persuna, u meta tkun ing[atat ordni b[al dik, dik il-persuna g[andha taddotta dak il-metodu ie[or ta’ attribuzzjoni parzjali hekk kif il-Ministru jista’ b’regolament japprova.

Rounding up

9. (1) Frazzjoni li tirri]ulta mill-[dim ta’ xi kalkolu mag[mul skond din l- Iskeda g[andha tin;ieb fis-s[i[ sa l-eqreb lira.
(2) Meta l-ammont ta’ input tax li jirri]ulta li ma jkunx permess b[ala kreditu wara u skond taqsim f’ishma mag[mul skond il-partita 6 jew 8 jkun anqas minn Lm10 moltiplikat bl-g[add ta’ xhur jew parti minnhom inklu]i f’dak i]-]mien ta’ taxxa dak
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l-ammont g[andu jitiqes, minkejja l-imsemmija disposizzjonijiet, b[ala li hu permessibbli b[ala kreditu g[al input tax.

Óelsien meta jkun hemm djun

10. (1) Meta persuna re;istrata ta[t l-artikolu 10 ta’ dan l-Att turi g[as- sodisfazzjoni tal-Kummissarju li xi ammont lilha dovut b[ala kumpens g[al provvista mag[mula lil persuna o[ra, matul ]mien ta’ taxxa, jkun sar dejn u li tkun t[allset jew ikollha tit[allas xi output tax mill-imsemmija persuna g[ar-rigward ta’ dik il-provvista, dik il-persuna tista’ titlob sabiex l-ammont ta’ dak l-output tax li jkun jikkorrispondi ma’ dak id-dejn ji;i permess b[ala tnaqqis permezz ta’ [elsien mid-dejn b’]ieda ma’ kull tnaqqis ie[or lilha permess b[ala input tax skond id-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda g[al dak i]-]mien ta’ taxxa jew g[al dak i]-]mien ta’ taxxa li ji;i wara hekk kif il-Kummissarju jista’ jippermetti.
(2) Talba g[al tnaqqis dwar [elsien minn xi dejn g[andha tkun su;;etta g[al dawk l-ordnijiet li l-Kummissarju jista’ jag[ti dwar i/-/irkostanzi ta’ kif dak jista’ jsir u dwar id-dokumenti jew kull prova o[ra li jkollha tin;ieb.
(3) L-irkupru ta’ debitu li jkun ;ie permess dwaru tnaqqis skond din il-partita jew ta’ parti minn dak id-debitu g[andu jitqies, sal-limitu ta’ l-ammont irkuprat, b[ala provvista taxxabbli li tkun qed isse[[ f’dak il-waqt li jit[allas id-debitu jew parti minnu u g[andu hekk jing[ata kont tag[ha mill-persuna li t-tnaqqis ikun hekk ;ie permess lilha.

Tnaqqis min[abba ro[s fil-valur taxxabbli ta’ provvisti jew akkwisti intra- Komunitarji

11. (1) Meta, skond is-Seba’ Skeda, il-valur taxxabbli ta’ provvista jew ta’ akkwist intra-Komunitarju jitnaqqas wara li tkun se[[et dik il-provvista jew akkwist kull output tax li tkun tikkorrispondi g[al dak it-tnaqqis g[andha tkun permessa b[ala tnaqqis lil persuna li lilha kienet t[allset jew kellha tit[allas dik l-output tax g[a]-
]mien ta’ taxxa li matulu ti;ri l-kaw]a ta’ dak it-tnaqqis.
(2) It-tnaqqis permissibbli skond din il-partita huwa su;;ett g[all-kondizzjoni li l-persuna li tag[mel it-talba tkun tat kont kif imiss g[all-output tax fuq il-provvista taxxabbli in kwistjoni qabel it-tnaqqis.
(3) Talba g[al tnaqqis skond din il-partita g[andha tkun su;;etta g[al dawk l-ordnijiet hekk kif il-Kummissarju jista’ jag[ti dwar id-dokumenti jew prova o[ra li g[andha ting[ata.

Dispo]izzjoni ta’ ri]erva

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12. Id-dispo]izzjonijiet ta’ din l-Iskeda huma ming[ajr pre;udizzju g[ad- dispo]izzjonijiet ta’ l-Erbatax-il Skeda u, b’mod partikolari l-limitazzjonijiet provduti f’dik l-Iskeda g[ad-dritt ta’ kreditu ta’ input tax permissibbli fil-ka] ta’ provvisti su;;etti g[all-iskema tal-mar;ini.
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IL-ÓDAX-IL SKEDA

(Artikolu 48)

Dokumentazzjoni ta’ Taxxa

Dokumentazzjoni li g[andha tin]amm minn persuni re;istrati ta[t l-artikolu 10

1. Kull persuna re;istrata ta[t l-artikolu 10 g[andha ]]omm id- dokumentazzjoni u d-dokumenti li ;ejjin>
(a) kontijiet u dokumentazzjoni xierqa ta’ l-attività ekonomika tag[ha< (b) kont tat-taxxa fuq il-valur mi]jud<
(/) kont ta’ kull sena tat-taxxa fuq il-valur mi]jud< (d) kopja ta’ kull fattura ta’ taxxa ma[ru;a minnha< (e) kull fattura ta’ taxxa li tkun ir/eviet<
(f) kull dokumentazzjoni li jkollha x’taqsam mad-dwana u, fejn japplika, pro/
eduri tas-sisa dwar l-importazzjoni u l-esportazzjoni ta’ o;;etti minnha<
(g) il-kopji kollha tar-ri/evuti fiskali ma[ru;a minnha skond it-Tlettax-il Skeda li tinsab ma’ dan l-Att<
(h) kull nota ta’ kreditu, nota ta’ debitu u kull dokument ie[or li tkun [ar;et jew ir/eviet li jag[tu prova ta’ ]ieda jew tnaqqis fil-kumpens g[al xi provvisti, akkwisti intra-Komunitarji jew importazzjonijiet<
(i) re;istru ta’ l-o;;etti trasportati minnha jew g[an-nom tag[ha barra minn Malta i]da fil-Komunità g[all-g[an tat-transazzjonijiet riferiti fil-partita 17 tat-Tieni Skeda (Trasferiment ta’ o;;etti lejn Stat Membru ie[or) li juri>-
- deskrizzjoni ta’ l-o;;etti<
- il-kwantita tag[hom<
- il-valur tag[hom<
- i/-/aqliq tag[hom<
- deskrizzjoni u l-kwantita ta’ l-o;;etti mhux trasportati lura, u id-data u r- referenza tad-dokumenti ma[ru;a, jekk ikun hemm, li g[andhom x’jaqsmu ma dawn l-operazjonijiet<
(j) dokumentazzjoni ta’ l-o;;etti mobbli tan;ibbli trasportati lilha minn Stat
Membru ie[or minn jew g[an-nom ta’ persuna taxxabbli identifikata g[all-g[anijiet
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tat-taxxa fuq il-valur mi]jud f’dak l-Istat l-ie[or g[all-g[an tal-valutazzjoni ta’ jew xog[ol fuq dawk l-o;;etti li tkun turi>
- numru ta’ sekwenza<
- id-data ta’ meta ;ew ri/evuti l-o;;etti<
- l-isem u l-indirizz tal-kompratur<
- in-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud tal-kompratur<
- il-kwantita ta’ l-o;;etti li ;ew ri/evuti<
- deskrizzjoni ta’ l-o;;etti li ;ew ri/evuti<
- id-data tat-trasport ta’ l-o;;etti ppro/essati wara valutazzjoni lill-kompratur<
- il-kwantita u d-deskrizzjoni ta’ l-o;;etti li ma ;ewx trasprotati lura lix-xerrej<
- id-data u referenza tad-dokumenti ma[ru;a li g[andhom x’jaqsmu mas-servizzi provduti.

Affarijiet li g[andhom ji;u nklu]i fil-konte;;i

2. Il-konte;;i ta’ l-attività ekonomika ta’ kull persuna re;istrata ta[t l-artikolu
10 g[andhom jin]ammu b’dak il-mod li jkunu jippermettu li ti;i a//ertata l-verifika ta’ dan li ;ej>
(a) il-valur totali, esklu]a t-taxxa, tal-provvisti mag[mula minnha matul kull
]mien ta’ taxxa<
(b) il-valur totali, esklu]a t-taxxa mitluba lura b[ala kreditu ta’ input tax, ta’ l- inputs tag[ha g[al kull ]mien ta’ taxxa<
(/) l-output tax u kull taxxa o[ra li g[andha tit[allas minn dik il-persuna g[al kull ]mien ta’ taxxa<
(d) il-krediti ta’ input tax, it-tnaqqis, il-kreditu e//essiv ta’ taxxa u t-taxxa li g[andha tit[allas lura g[al kull ]mien ta’ taxxa<
(e) il-kalkolazzjoni, meta l-kreditu ta’ input tax huwa permissibbli skond metodu ta’ attribuzzjoni parzjali, tal-kreditu provvi]orju ta’ input tax g[al kull ]mien ta’ taxxa, u l-kreditu definittiv ta’ input tax g[al kull sena u ta’ l-a;;ustamenti tal-kreditu ta’ input tax<
(f) is-sub-totali, breakdowns u noti tal-konte;;i hekk kif ikun me[tie; biex ji;i identifikat b’mod [afif is-sors tat-tag[rif muri fil-kont tat-taxxa fuq il-valur mi]jud.

Il-kont tat-taxxa fuq il-valur mi]jud

3. (1) Il-kont tat-taxxa fuq il-valur mi]jud g[andu jkun kont separat li jin]amm g[al kull ]mien ta’ taxxa minn persuna taxxabbli u g[andu jkun fih it-tag[rif
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kollu, nklu]i t-totali kollha, is-sub-totali u l- breakdowns me[tie;a li jintbag[tu fid- denunzja tat-taxxa g[al dak i]-]mien.
(2) Il-kont tat-taxxa fuq il-valur mi]jud g[andu jkun fih cross reference g[all- kwistjonijiet riferiti fil-partita 2 li tkun tippermetti t-tqabbil u r-rikon/iljazzjoni tat- tag[rif kollu li jkun jinsab fih.

Tiswija ta’ ]balji permezz ta’ a;;ustament fid-denunzja tat-taxxa li jkun imiss

4. (1) Meta persuna re;istrata ta[t l-artikolu 10, f’denunzja g[al ]mien ta’
taxxa mag[mula lill-Kummissarju -
(a) tiddikjara output tax bi]-]ejjed jew bin-nieqes u dak i]-]ejjed jew in-nieqes ma jkunx ta’ aktar minn [amsa fil-mija ta’ l-output tax dikjarat f’dik id-denunzja u#jew
(b) tiddikjara l-kreditu ta’ input tax bi]-]ejjed jew bin-nieqes u dak i]-]ejjed jew in-nieqes ma jkunx ta’ aktar minn [amsa fil-mija tal-kreditu ta’ input tax dikjarat f’dik id-denunzja,
hija tkun tista’ tikkore;i dak l-i]ball billi tag[mel l-a;;ustamenti me[tie;a fil- kont tat-taxxa fuq il-valur mi]jud u fid-denunzja tat-taxxa g[a]-]mien tat-taxxa li matulu jkun ;ie skopert id-dikjarar bi]-]ejjed jew bin-nieqes.
2. Ma jista’ jsir ebda a;;ustament skond il-paragrafu (1) ta’ din il-partita g[al
]mien ta’ taxxa li jkun jibda aktar tard minn sitt xhur minn meta jintemm i]-]mien ta’
taxxa li g[alih ikun jirreferi l-i]ball.
3. Meta ssir tiswija skond din il-partita l-kont tat-taxxa fuq il-valur mi]jud g[andu jkun fih referenza /ara g[a]-]mien ta’ taxxa li g[alih ikun jirreferi l-i]ball u g[ad-dokumenti kollha li jkollhom x’jaqsmu mat-transazzjonijiet relattivi.
4. }ball f’denunzja ta’ taxxa ma jistg[ax jissewwa permezz ta’ tiswija fid- denunzja tat-taxxa li ti;i wara [lief sal-limitu permess u bil-mod li g[alih tipprovdi din il-partita.

Kont ta’ kull sena tat-taxxa fuq il-valur mi]jud

5. Il-kont ta’ kull sena tat-taxxa fuq il-valur mi]jud g[andu jkun kont im[ejji kull sena kalendarja u g[andu juri t-totali tal-valuri kollha mda[[la fil-kont tat-taxxa fuq il-valur mi]jud g[al kull wie[ed mi]-]minijiet ta’ taxxa li jintemmu matul dik is- sena kalendarja.

E//ezzjonijiet

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6. (1) Il-Kummissarju jista’ je[tie;, f’xi ka]ijiet jew tipi ta’ ka]ijiet partikolari, li jin]ammu kull dokumentazzjoni jew dokumenti addizzjonali, jew jippermetti dawk il-varjazzjonijiet g[ad-dokumentazzjoni u dokumenti li g[andhom jin]ammu skond din l-Iskeda bil-mod li jista’ jqis li jkun xieraq g[al kull g[an li jo[ro; mill-Att.
(2) Din l-Iskeda g[andha tkun bla [sara g[all-[ti;ijiet ;enerali ta’ l-artikolu
48 u ming[ajr pre;udizzju g[al kull dokumentazzjoni u konte;;i addizzjonali li tista’ tkun me[tie;a skond xi dispo]izzjoni spe/jali li tinsab fl-Att jew f’xi regolament mag[mul bis-sa[[a ta’ l-Att.

Dokumentazzjoni ta’ akkwisti intra-Komunitarji

7. Kull persuna taxxabbli li ma tkunx re;istrata ta[t l-artikolu 10 u kull persuna legali mhux taxxabbli g[andha ]]omm dokumentazzjoni f’dettal bi]]ejjed li jkun jippermetti li ji;i stabbilit il-valur ta’ akkwisti intra-Komunitarji mag[mula minnha f’Malta inklu]>
(a) deskrizzjoni ta’ l-o;;etti u l-korrispettiv im[allas g[al kull akkwist< (b) il-fatturi relattivi<
(/) kull tag[rif ie[or relevanti g[all-g[an li ji;i stabbilit il-valur ta’ akkwisti intra-Komunitarji g[all-g[anijiet tat-Taqsima Tnejn tas-Sitt Skeda<
(d) kull dokumenti o[ra ta’ sostenn.

Dokumentazzjoni ta’ bejg[ li jsir f’/ertu distanza

8. Kull persuna taxxabbli g[andha ]]omm dokumentazzjoni f’dettal bi]]ejjed li tkun tippermetti li ji;i stabbilit il-valur ta’ bejg[ li jsir f’/ertu distanza mag[mul minnha ta’ o;;etti trasportati minn Malta inklu]>
(a) deskrizzjoni ta’ l-o;;etti u l-korrispettiv im[allas g[al kull bejg[ (b) kopja tal-fatturi relattivi<
(/) kull tag[rif ie[or relevanti g[all-g[an biex ji;i stabbilit il-valur ta’ bejg[
li jsir f’/ertu distanza g[all-g[anijiet tat-Taqsima Tlieta tas-Sitt Skeda< (d) kull dokumenti o[ra ta’ sostenn.
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(Artikolu 50(5))

IT-TNAX-IL SKEDA
Fattura ta’ Taxxa

G[amla ta’ fattura ta’ taxxa

1. Salv hekk kif il-Kummissarju jista’ jippermetti mod ie[or, dokument ma jikkostitwix fattura ta’ taxxa kemm-il darba l-partikolariatjiet kollha me[tie;a b’din l- Iskeda ma jkunux tni]]lu kif imiss u fis-s[u[ija kollha tag[hom.

Kontenut

2. Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, fattura ta’ taxxa g[andu jkun fiha dawn il-partikolaritajiet li ;ejjin -
(a) id-data tal-[ru;<
(b) numru sekwenzjali, ba]at fuq serje wa[da jew aktar li unikament jidentifika l-fattura<
(/) l-isem u l-indirizz ta’ min jag[mel il-provvista u n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud li ta[tu jkun g[amel dik il-provvista <
(d) l-isem u l-indirizz tal persuna li tkun ir/eviet il-provvista u numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud li ta[tu tkun akkwistat l-o;;etti jew is- servizzi provduti lilha<
(e) it-tip tal-provvista billi ssir riferenza g[all-kategoriji elenkati fil-partita 3 ta’ din l-Iskeda<
(f) deskrizzjoni li tkun bi]]ejjed sabiex tidentifika l-kwantita u n-natura ta’ l- o;;etti jew il-limitu u n-natura tas-servizzi provduti<
(g) id-data li fiha l-provvista kienet mag[mula jew mitmuma jew id-data li fiha sar [las akkont tal-provvista sal-limitu li dik id-data tista’ ti;i stabbilita u tkun differenti mid-data tal-[ru; tal-fattura<
(h) il-valur taxxabbli skond ir-rata jew e]enzjoni, il-prezz bil-wie[ed esklu]
mit-taxxa u kull skont jew ro[s jekk dawn ma jkunux inklu]i fil-prezz bil-wie[ed<
(i) ir-rata ta’ taxxa li g[andha tit[allas, jekk ikun hemm, f’kull rata li hekk tit[allas<
A 1079
(j) l-ammont totali tat-taxxa li g[andha tit[allas, jekk ikun hemm.

Kategoriji ta’ provvisti

3. Il-kategoriji msemmija fis-subparagrafu (e) tal-paragrafu (1) tal-partita 2 huma>
(a) provvista li ssir b’bejg[<
(b) provvista ta’ o;;etti li ssir bi ftehim ta’ hire-purchase jew skond patti li bihom il-pussess ta’ l-o;;etti jiddewwem<
(/) provvista li ssir b’kiri<
(d) provvista bis-sa[[a ta’ kuntratt ta’ permuta<
(e) provvista li tkun tikkonsisti fil-kunsinna ta’ o;;etti mag[mula minn materjal fornut mill-kompratur<
(f) provvista li jsir b’bejg[ b’kummissjoni<
(g) provvista li sir ma’ bejg[ jew radd lura jew b’patti simili< (h) provvista intra-Komunitarja<
(i) esportazzjoni<
(j) kull provvista o[ra.

Fattura ta’ Taxxa li ting[ata minn bejjieg[a bl-imnut

4. Fattura ta’ taxxa li ten[tie; li ting[ata minn bejjieg[ bl-imnut g[andu jkun fiha biss dawn il-partikolaritajiet>
(a) numru konsekuttiv tat-transazzjoni< (b) id-data tal-provvista<
(/) l-isem, l-indirizz u n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud ta’ min jag[mel il-provvista<
(d) in-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud tal-persuna li tir/
ievi l-provvista<
A 1080
(e) deskrizzjoni li tkun bi]]ejjed sabiex tidentifika l-o;;etti provduti<
(f) g[al kull deskrizzjoni, l-g[add ta’ o;;etti, ir-rata tat-taxxa li tit[allas fuqhom u l-prezz li jkollu jit[allas, inklu]a t-taxxa<
(g) l-ammont totali tat-taxxa li jkollha tit[allas>
I]da ri/evuta fiskali ma[ru;a permezz ta’ Cash Register fiskali kif imfisser fit- Tlettax-il Skeda li tinsab ma’ dan l-Att, g[andha titqies li tkun tissodisfa l-[ti;ijiet ta’ din il-partita jekk ikun fiha b’]ieda mat- tag[rif me[tie; mill-imsemmija partita n- numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud mitbuq permezz tal-makna, tal-persuna li lilha ssir il-provvista relattiva.

Munita

5. It-taxxa li jkollha tit[allas ta[t dan l-Att g[andha tkun espressa f’Lm u g[andha tin[adem fuq l-ekwivalenza ta’ Lm tal-valur taxxabbli stabbilit skond is-Seba’ Skeda.

Provvisti li fuqhom ma tit[allas ebda taxxa

6. Meta fattura ta’ taxxa tkun tirreferi g[all-provvisti li fuqhom ma jkollha tit[allas ebda taxxa g[andha turi referenza fil-qosor g[ad-dispo]izzjonijiet relevanti ta’ dan l-Att li fuq il-ba]i tag[hom ma jkollha tit[allas ebda taxxa, u g[andha ssir distinzjoni bejn>
(a) provvisti mag[mula barra minn Malta< (b) provvisti e]enti bil-kreditu<
(/) provvisti e]enti bla kreditu.

Reverse Charge

7. Meta l-kompratur ikun responsabbli g[at-taxxa fuq provvista, il-fattura g[andu jkun fih indikazzjoni ta’ dan billi jidda[[lu l-kliem “Reverse Charge” u referenza fil-qosor g[ad-dispo]izzjoni ta’ l-Att li ta[ta hija provduta l-pro/edura ta’ reverse charge. Meta l-fattura tkun tirreferi g[al provvista li g[aliha japplika l-artikolu 20(2)(a) g[andha, b’]ieda jkun fiha l-kelma “Trijangulazzjoni”.

Mezz ;did ta’ trasport

8. Fattura g[all-provvista intra-Komunitarja ta’ mezz ;did ta’ trasport g[andu jkun fiha l-partikolaritajiet riferiti fit-tifsira ta’ mezz ;did ta’ trasport skond l-artikolu 2.

Skema tal-Mar;ini

A 1081
9. Meta fattura tkun tirreferi g[al provvista li g[aliha tapplika l-iskema tal- mar;ini skond xi wa[da mid-dispo]izzjonijiet ta’ l-Erbatax-il Skeda g[andu jkun fiha indikazzjoni ta’ dan billi jidda[[lu l-kliem “Skema tal-Mar;ini” u referenza g[all- iskema relevanti.

Dokument provdut minn persuna lilha nnifisha

10. Meta ssir provvista ta’ taxxa minn persuna u ma tin[are; ebda fattura ta’ taxxa g[al dik il-provvista, dik il-persuna tista’ tipprovdi dokument lilha nnifisha dwar dik il-provvista u dak id-dokument g[andu jitqies b[ala fattura ta’ taxxa jekk ikun jikkonforma mal-[ti;ijiet ta’ din l-Iskeda u jkun hekk approvat mill-Kummissarju> i]da ebda approvazzjoni b[al dik ma tkun me[tie;a jekk dik il-persuna tkun il-persuna responsabbli g[at-taxxa fuq dik il-provvista.

Fatturi li jintbag[tu b’mezzi elettroni/i

11. Fatturi li jkun fihom id-dettalji spe/ifikati fil-partita 2, u bla [sara li ji;u aç/ettati mill-kompratur, jistg[u jintbag[tu b’mezzi elettroni/i b’dan illi l-awtenti/ita ta’ l-ori;ini u l-integrita tal-kontenut ikunu garantiti hekk kif jista’ ji;i provdut permezz ta’ le;islazzjoni nazzjonali fir-rigward ta’ l-u]u ta’ firem elettroni/i, jew hekk kif jista’ ji;i me[tie; u approvat mill-Kummissarju.
A 1082
IT-TLETTAX-IL SKEDA

(Artikolu 51)

RI?EVUTI FISKALI

Tifsir

1. F’din l-Iskeda, kemm-il darba r-rabta tal-kliem ma tkunx te[tie; mod ie[or - “cash register fiskali” tfisser cash register li jkun jikkonforma mal-[ti;ijiet
speçifikati fil-partita 13 ta’ din l-Iskeda<
“ri/evuta fiskali” tfisser ri/evuta jew fattura ma[ru;a f’g[amla li ti;i provduta jew approvata bil-miktub mill-Kummissarju u li jkun fiha t-tag[rif dettalji kollha me[tie;a li ji;u spe/ifikati fuqha skond dik l-g[amla, jew ri/evuta ma[ru;a permezz ta’ cash register fiskali, jew ri/evuta ma[ru;a permezz ta’ fiscal taxi meter.

Obbligu li tin[are; ri/evuta

2. Bla [sara g[ad-disposizzjonijiet l-o[ra ta’ din l-Iskeda, kull persuna li tag[mel provvista [lief g[al provvista e]enti bla kreditu g[andha, [lief meta ten[tie; li to[ro; fattura ta’ taxxa g[ar-rigward ta’ dik il-provvista, to[ro; ri/evuta fiskali skond din l- Iskeda g[all-kumpens lilha m[allas g[al dik il-provvista, u dik ir-ri/evuta fiskali g[andha, sakemm ma tkunx in[ar;et qabel ikun sar il-[las, tin[are; u ting[ata lill- persuna li tkun g[amlet il-[las jew lill-persuna li tkun ir/eviet il-provvista minnufih wara li jkun sar il-[las, sal-limitu ta’ dak il-[las>
I]da dwar provvista li g[aliha ma jsir ebda [las i]da li titqies li tkun mag[mula bi [las skond it-Tieni Skeda li tinsab ma’ dan l-Att, ir-ri/evuta fiskali g[andha tin[are; fid-data li fiha ssir dik il-provvista.

Ri/evuta li tin[are; minn cash register fiskali

3. (1) Bla [sara g[ad-disposizzjonijiet tal-partiti 4, 5, 6 u 7 ta’ din l-Iskeda, ri/evuta fiskali li tin[are; minn persuna li tkun bejjieg[a bl-imnut jew li n-negozju tag[ha jinkludi provvisti ta’ ikel imsemmija fil-partita 2 tat-Taqsima Óamsa tal-Óames Skeda li tinsab ma’ dan l-Att g[andha tin[are; permezz ta’ cash register fiskali> i]da g[ar-rigward ta’ xi provvista li ssir minn dik il-persuna f’xi ]mien li matulu hija ma
A 1083
tkunx tista’ g[al ra;uni valida, to[ro; ri/evuta fiskali permezz ta’ cash register fiskali, hija g[andha to[ro; ri/evuta fiskali f’g[amla li ti;i provduta mill-Kummissarju.
(2) Ri/evuta li hija me[tie;a li tin[are; g[al servizz bit-taxi, g[andha tin[are; permezz ta’ taxi meter fiskali> i]da g[ar-rigward ta’ xi provvista li ssir minn dik il- persuna f’xi ]mien li matulu hija ma tkunx tista’, g[al ra;uni valida, to[ro; ri/evuta fiskali permezz ta’ taxi meter fiskali, hija g[andha to[ro; ri/evuta fiskali f’g[amla li ti;i provduta mill-Kummissarju.
(3) G[all-g[anijiet tal-paragrafi (1) u (2) ta’ din il-partita, dan li ;ej ma g[andux jitiqes b[ala ra;uni valida>
(a) li wie[ed ma jkollux cash register fiskali jew taxi meter fiskali<
(b) li wie[ed ma jkollux il-kartolerija jew materjal ie[or me[tie; biex jit[addem il-cash register fiskali jew taxi meter fiskali<
(/) difetti fit-t[addim ta’ cash register fiskali jew taxi meter fiskali [lief meta jkunu ttie[du mi]uri ta’ malajr u ra;onevoli biex dawk id-difetti jkunu jistg[u jitran;aw.

Bejg[ li jsir bieb b’bieb ta’ gass, [alib jew [ob]

4. (1) Persuna li tag[mel provvista minn vettura li tikkonsisti f’konsenja bieb b’bieb, jew f’konsenja li ssir lill-pubbliku fi triq pubblika, ta’ gass, [alib u prodotti tal- [alib jew [ob] ma g[andhiex ten[tie; li to[ro; ri/evuta fiskali g[al kull tali provvista jekk hija to[ro; ri/evuta fiskali wa[da (hawnhekk i]jed ‘il quddiem f’din il-partita msej[a “ri/evuta ta’ kuljum”) li tkun prova ta’ dawk il-provvisti kollha mag[mulin f’kull jum bil-mod preskritt fid-dispo]izzjonijiet l-o[ra ta’ din il-partita.
(2) Ri/evuta ta’ kuljum tkun ri/evuta fiskali li tag[ti kont tad-differenza bejn l-o;;etti mg[obbija fuq il-vettura li minnha jsiru dawk il-provvisti u l-o;;etti li jifdal fuq il-vettura wara li dawk il-provvisti jkunu twasslu g[al dak il-jum b[allikieku dik id-differenza kienet turi o;;etti provvisti f’konsenja wa[da.
(3) Persuna li to[ro; ri/evuta ta’ kuljum g[andha ]]omm l-ori;inal ta’ dawk l-ir/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a li ]]omm g[all- g[anijiet ta’ dan l-Att.
(4) Persuna li to[ro; ri/evuti ta’ kuljum tkun me[tie;a li to[ro; ri/evuti fiskali skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista li ma tissemmiex f’din il- partita.
A 1084

Provvisti ta’ [ob] minn furnara

5. (1) Persuna li tag[mel provvista ta’ [ob] mill-forn fejn ikun in[ema dak il-[ob] tista’ tapplika bil-miktub g[and il-Kummissarju g[al awtorizzazzjoni biex to[ro; ri/evuta fiskali wa[da (hawnhekk i]jed ‘il quddiem f’din il-partita msej[a “ri/evuta fiskali ta’ kuljum”), liema ri/evuta fiskali ta’ kuljum tag[ti kont ta’ dawk il-provvisti kollha msemmija mag[mulin f’kull jum bil-mod preskritt fid-dispo]izzjonijiet l-o[ra ta’ din il-partita.
(2) Ri/evuta fiskali ta’ kuljum tkun ri/evuta fiskali li tag[ti kont g[all-provvisti separati kollha ta’ dak il-jum b[allikieku dawk l-o;;etti kienu provvisti f’konsenja separata wa[da.
(3) Il-Kummissarju jista’, b’avvi] bil-miktub, f’kull ]mien jirtira dik l- awtorizzazzjoni ming[ajr ma jag[ti ebda ra;uni.
(4) Persuna li to[ro; ri/evuti fiskali ta’ kuljum g[andha ]]omm l-ori;inal ta’ dawk ir-ri/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a ]]omm g[all- g[anijiet ta’ dan l-Att.
(5) Persuna li to[ro; ri/evuti fiskali ta’ kuljum tkun me[tie;a li to[ro; ri/ evuti fiskali skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista o[ra li ma tissemmiex f’din il-partita, sakemm dawk il-provvisti l-o[ra ma jkunux f’ammonti relattivament ]g[ar.

Provvisti minn pompi ta’ petrol bi/-/omb, petrol ming[ajr /omb u diesel (gas) oil

6. (1) Persuna li tag[mel provvista minn pompi, barra minn pompi awtomati/ i, ta’ petrol bi/-/omb, petrol ming[ajr /omb u diesel (gas) oil ma g[andhix ten[tie; li to[ro; ri/evuta fiskali g[al kull tali provvista jekk hija to[ro; ri/evuta fiskali wa[da (hawnhekk i]jed ‘il quddiem f’din il-partita msej[a “ri/evuta ta’ kuljum”) li tkun prova ta’ dawk il-provvisti kollha mag[mulin f’kull jum bil-mod preskritt fid-dispo]izzjonijiet l-o[ra ta’ din il-partita.
(2) Ri/evuta ta’ kuljum tkun ri/evuta fiskali li tag[ti kont g[all-imsemmija provvisti kollha ta’ dak il-jum b[allikieku kienu o;;etti provvisti f’konsenja wa[da.
(3) Persuna li to[ro; ri/evuta ta’ kuljum g[andha ]]omm l-ori;inal ta’ dawk ir-ri/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a ]]omm g[all-g[anijiet ta’ dan l-Att.
(4) Persuna li to[ro; ri/evuta ta’ kuljum tkun me[tie;a li to[ro; ri/evuta fiskali skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista li ma tissemmiex f’din il-partita.
A 1085

Provvista ta’ ikel u xorb minn canteen li jkun jinsab f’area tax-xog[ol jew studju

7. (1) Persuna li tag[mel provvista ta’ ikel u xorb minn canteen li jkun jinsab f’erja tax-xog[ol jew studju tista’ tapplika bil-miktub g[and il-Kummissarju g[al awtorizzazzjoni biex to[ro; ri/evuta fiskali wa[da dwar il-provvista ta’ ikel u ri/ evuta fiskali o[ra dwar il-provvista ta’ xorb (kull tali ri/evuta hawnhekk i]jed ‘il quddiem f’din il-partita msej[a “ri/evuta ta’ kuljum”) liema ri/evuta ta’ kuljum tkun prova ta’ dawk il-provvisti separati kollha mag[mulin f’kull jum bil-mod preskritt fid- dispo]izzjonijiet l-o[ra ta’ din il-partita.
(2) Ri/evuti ta’ kuljum ikunu ri/evuti fiskali li jag[tu kont g[all-imsemmija provvisti separati kollha ta’ dak il-jum b[allikieku dawk l-o;;etti kienu provvisti f’]ew; konsenji separati wa[da dwar ikel u l-o[ra dwar xorb.
(3) Il-Kummissarju jista’, b’avvi] bil-miktub, f’kull ]mien jirtira dik l- awtorizzazzjoni ming[ajr ma jag[ti ebda ra;uni.
(4) Persuna li to[ro; ri/evuti ta’ kuljum g[andha ]]omm l-ori;inal ta’ dawk ir-ri/evuti flimkien mad-dokumentazzjoni l-o[ra li tkun me[tie;a ]]omm g[all-g[anijiet ta’ dan l-Att.
(5) Persuna li to[ro; ri/evuti ta’ kuljum tkun me[tie;a li to[ro; ri/evuti fiskali skond il-partiti l-o[ra ta’ din l-Iskeda dwar kull provvista li ma tissemmiex f’din il- partita.

Provvista ta’ o;;etti li jsiru minn vending machines

8. (1) Ri/evuta fiskali g[ar-rigward ta’ provvisti ta’ o;;etti li jsiru permezz ta’ vending machine g[andha tag[ti kont tad-differenza fl-g[add ta’ o;;etti magazzinati fil-makna kull darba u minnufih wara li l-o;;etti magazzinati fil-makna u l-g[add ta’ o;;etti magazzinati fil-makna minnufih qabel ma l-o;;etti jer;g[u ji;u magazzinati fil-makna b[allikieku dik id-differenza kienet tirrappre]enta l-o;;etti provvisti f’konsenja wa[da> b’dan illi l-ewwel ri/evuta li tin[are; skond din il-partita minn persuna li tkun persuna taxxabbli fl-1 ta’ Jannar, 1999 g[andha tag[ti kont g[ad- differenza fl-o;;etti magazzinati fil-makna fl-1 ta’ Jannar, 1999 u l-o;;etti magazzinati fil-makna minnufih qabel l-ewwel darba fl-1999 li ji;u magazzinati o;;etti fil-makna.
(2) Persuna li tag[mel provvisti ta’ o;;etti permezz ta’ vending machine g[andha tie[u qari tal-[a]niet kull darba li ji;u magazzinati o;;etti fil-makna u hija g[andha
]]omm dokumentazzjoni ta’ dak il-qari u l-ori;inal ta’ kull ri/evuta ma[ru;a skond din il-partita flimkien ma’ kull dokumentazzjoni li hija me[tie;a li ]]omm g[all- g[anijiet ta’ dan l-Att.
A 1086

Provvista ta’ servizzi li jsiru permezz ta’ makna

9. (1) Ri/evuta fiskali g[ar-rigward ta’ provvisti ta’ servizzi li jsiru minn makna li ta[dem bil-muniti g[andha tin[are; kull darba li jbattlu l-muniti minn ;ewwa l-makna, u g[andha tag[ti kont g[all-valur ta’ servizzi mog[tija fi provvista wa[da.
(2) Persuna li tag[mel il-provvisti spe/kati fil-paragrafu (1) ta’ din il-partita g[andha ]]omm dokumentazzjoni tal-muniti mbattla minn ;ewwa l-makna u tal-muniti u o;;etti ma[]una minnha (jekk ikun hemm) fil-makna, u g[andha ]]omm l-ori;inali ta’ kull ri/evuta ma[ru;a skond l-imsemmi paragrafu flimkien ma’ kull dokumentazzjoni o[ra li ten[tie; li ]]omm g[all-g[anijiet ta’ dan l-Att.
(3) Ri/evuta fiskali g[ar-rigward ta’ provvisti ta’ servizzi mag[mula permezz ta’ makna li tit[addem b’biljett elettroniku jew b’xi mezz ie[or g[andha tin[are; kull darba li dak il-biljett jew mezz ie[or ji;i provvist u g[andha tkun tikkorrispondi g[all- prezz im[allas jew li g[andu jit[allas g[all-provvista ta’ dak il-biljett jew mezz ie[or b[allikieku l-provvista ta’ dak il-biljett jew mezz ie[or kienet tirrappre]enta l-provvista ta’ servizzi li jistg[u ji;u provduti permezz ta’ dak il-biljett jew mezz ie[or.

Re]okont g[al ri/evuti fiskali provduti jew approvati mill-Kummissarji

10. (1) Kull persuna li ti;i provduta b’g[amla ta’ ri/evuti fiskali mill- Kummissarju g[andha tag[ti kont ta’ kull g[amla b[al dik billi ]]omm g[andha u tkun tista’ tipprodu/i meta l-Kummissarju hekk je[tie;, kull g[amla mhux u]ata, u billi ]]omm kopja wa[da u tipprodu/i lill-Kummissarju l-kopja l-o[ra ta’ kull ri/evuta ma[ru;a fuq tali g[amla u ta’ kull g[amla m[assra.
(2) Il-kopji ta’ kull g[amla u]ata jew im[assra ta’ ri/evuti fiskali provduti mill-Kummissarju g[andhom jing[ataw lill-Kummissarju kemm jista’ jkun malajr wara li l-ktejjeb jew g[amla o[ra ta’ legar li fiha jkunu ;ew provduti r-ri/evuti fiskali jkunu n[lew jew f’dik id-data l-o[ra li l-Kummissarju jista’ je[tie;
(3) Kull persuna li to[ro; ri/evuti fiskali fuq formoli approvati mill- Kummissarju g[andha tag[ti kont g[al dawk il-formoli kollha b’dak il-mod li ji;i mitlub mill-Kummissarju u g[al dan il-g[an il-Kummissarju jista’ jag[ti dawk id- direzzjonijiet dwar l-ippro/essar, re;istrar u [a]na u tat-tag[rif li g[andu jing[ata fihom, kif jidhirlu xieraq.
(4) Kull persuna taxxabbli li tonqos milli tag[ti kont g[al g[amla ta’ ri/evuti fiskali bil-mod preskritt f’din il-partita g[andha titqies, kemm-il darba ma tin;iebx prova kontra, li tkun naqset li tag[ti kont g[all-provvista taxxabbli.

E]enzjoni mill-obbligu li tin[are; ri/evuta fiskali

A 1087
11. (1) Il-Kummissarju jista’, permezz ta’ avvi] bil-miktub, je]enta lil xi persuna, u permezz ta’ avvi] pubblikat fil-Gazzetta je]enta lil klassi ta’ persuni minn kull obbligu impost permezz ta’ din l-Iskeda u dik l-e]enzjoni tista’ ting[ata g[al dak i]-]mien u b’dawk il-limitazzjonijiet u bla [sara g[al dawk il-kondizzjonijiet li jistg[u ji;u spe/ifikati f’dak l-avvi]
(2) Il-Kummissarju jista’ f’kull ]mien b’avvi] bil-miktub jew b’avvi] ippubblikat fil-Gazzetta, skond il-ka], jirtira kull e]enzjoni li ting[ata bis-sa[[a ta’ din il-partita.

Obbligu li ri/evuta tin]amm u ti;i prodotta

12. Kull persuna li tin[ar;ilha ri/evuta fiskali g[andha ]]omm dik ir-ri/evuta g[al ]mien erbg[a u g[oxrin sieg[a u g[andha, meta hekk tintalab matul dak i]-]mien mill-Kummissarju jew minn uffi/jal awtorizzat mill-Kummissarju, tipprodu/i dik l- ir/evuta lill-Kummissarju jew lill-uffi/jal minnu awtorizzat.

Cash register fiskali

13. (1) Cash register fiskali g[andu >
(a) jkun suffi/jenti biex jag[mel dawk il-funzjonijiet li jinsabu elenkati fil- paragrafu (2) ta’ din il-partita< u
(b) jkun ta’ tip spe/ifikatament approvat mill-Kummissarju permezz ta’ avvi] ippubblikat fil-Gazzetta jew approvat g[all-g[anijiet ta’ u skond l-Att ta’ l-1997 dwar it-Taxxa tad-Dwana u tas-Sisa jew l-Att ta’ l-1994 dwar it-Taxxa fuq il-Valur Mi]jud.
(2) Il-funzjonijiet li cash register g[andu jkun suffi/jenti g[alihom g[all- g[anijiet tas-subparagrafu (a) tal-paragrafu (1) ta’ din il-partita huma>
(a) l-istampar ta’ ri/evuta maqsuma f’partiti g[all-provvisti mag[mula f’kull transazzjoni b’mod li ji;i indikat -
(i) isem u indirizz ta’ min jag[mel il-provvista u n-numru ta’
identifikazzjoni tat-taxxa fuq il-valur mi]jud<
(ii) xi jkunu l-o;;etti jew servizzi provvisti< (iii) l-g[add ta’ kull o;;ett provvist<
(iv) jekk kull o;;etti ikunx taxxabbli jew e]enti mit-taxxa<
A 1088
(v) it-total tal-kumpens, inklu]a t-taxxa, im[allas g[all-provvisti
inklu]i fit-transazzjoni<
(vi) numru konsekuttiv tat-transazzjoni<
(vii) il-logo tat-taxxa kif spe/ifikat mill-Kummissarju< (viii) in-numru tas-serje tal-cash register<
(ix) id-data u [in tal-provvista<
(x) u#jew kull tag[rif ie[or hekk kif il-Kummissarju jista’ je[tie;< (b) ir-re;istrazzjoni ta’ kull transazzjoni odjerna fuq ;urnal stampat<
(/) il-[a]na ta’ tag[rif fih mg[arraf li jkun me[tie; f’memorja li [add ma jista’ jid[ol jew ibag[bas fiha.

(Artikolu 57)

L-ERBATAX-IL SKEDA
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KA}IJIET SPE?JALI Taqsima Wie[ed
Servizzi Professjonali

Tifsir

1. F’din l-Iskeda>
“ri/evuta fiskali” g[andu jkollu t-tifsir mog[ti lilha fit-Tlettax-il Skeda li tinsab ma’ dan l-Att.
“servizzi professjonali” tfisser kull wie[ed mis-servizzi spe/ifikati fil-partita
10 ta’ din it-Taqsima.
}mien ta’ provvista
2. Bla [sara g[ad-disposizzjonijiet l-o[ra ta’ din it-Taqsima, provvista ta’
servizzi professjonali g[andha titqies li tkun saret fi]-]mien li ji;i l-i]jed kmieni minn>
(a) id-data li fattura tat-taxxa jew ri/evuta fiskali, skond il-ka] tin[are; g[all- imsemmija provvista, sal-limitu inklu] f’dik il-fattura jew ri/evuta< u
(b) id-data meta jsir [las g[al dik il-provvista, sal-limitu inklu] f’dak il-[las.

Data meta jing[ataw servizzi

3. Meta, g[al xi g[an ta’ dan l-Att, ikun me[tie; li ti;i stabbilita d-data li fiha jitwettqu s-servizzi riferiti f’din il-partita, g[andhom japplikaw id-dispo]izzjonijiet li
;ejjin>
(a) is-servizzi ta’ avukat jew ta’ prokuratur legali fl-assistenza li ting[ata lil xi parti fi pro/eduri ;udizzjarji g[andhom jitqiesu li jkunu ;ew mog[tija fid-data meta digriet finali jew sentenza f’dawk il-pro/edimenti ting[ata mill-qorti li fiha jkunu nfet[u dawk il-pro/edimenti (servizzi li g[andhom x’jaqsmu ma’ pro/edimenti miftu[a fi qrati differenti jitqiesu b[ala li jknu ;ew provduti separatament) jew, meta l-avukat jew il-prokuratur legali jitlaq jew jinbidel mill-klijent tieg[u f’data li ti;i qabel, f’dik id-data li ti;i qabel.
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(b) is-servizzi ta’ perit ;udizzjarju jew ta’ espert ma[tur minn qorti jew minn tribunal imwaqqaf skond il-li;i g[andhom jitqiesu li jkunu ng[ataw fid-data li fiha r- rapport ji;i ppre]entat jew mag[mul lill-qorti jew tribunal jew, meta l-[atra ti;i mitmuma f’xi data li ti;i qabel, f’dik id-data li ti;i qabel.
(/) is-servizzi ta’ arbitru g[andhom jitqiesu li jkunu ng[ataw fi-data meta ting[ata d-de/i]joni jew, meta l-[atra ti;i mitmuma f’xi data li ti;i qabel, f’dik id-data li ti;i qabel.

Provvisti mag[mula b’xejn

4. Meta ebda [las ma jsir jew ma jkollu jsir g[all-provvista ta’ servizzi professjonali u fejn dik il-provvista g[andha titqies b[ala provvista taxxabbli mag[mula bi [las skond id-disposizzjonijiet tat-Tieni Skeda li tinsab ma’ dan l-Att, id-data li fiha jkollha tit[allas it-taxxa g[andha titqies li sse[[ fid-data stabbilita skond id- dispo]izzjonijiet tar-Raba’ Skeda ming[ajr ebda riferenza g[al din it-Taqsima.

Fatturi u ri/evuti g[al servizzi professjonali

5. (1) Fejn hu me[tie; li tin[are; fattura ta’ taxxa g[al provvista ta’ servizzi professjonali din g[andha tin[are; mhux aktar tard minn wie[ed u tletin jum mid-data li fiha jsir il-[las g[all-imsemmija provvista ta’ servizzi, sal-limitu ta’ dak il-[las>
I]da fil-ka] ta’ provvista msemmija fil-partita 4 ta’ din it-Taqsima, il-fattura ta’ taxxa g[andha tin[are; fi ]mien wie[ed u tletin jum mid-data li fiha jkunu ng[ataw is-servizzi.
(2) Fejn hu me[tie; li tin[are; ri/evuta fiskali g[al provvista ta’ servizzi professjonali din g[andha, sakemm ma tkunx in[ar;et qabel ikun sar il-[las, tin[are; u ting[ata lil persuna li tkun g[amlet il-[las jew lil persuna li tkun ir/eviet il-provvista minnufih wara li jkun sar il-[las, sal-limitu ta’ dak il-[las>
I]da fil-ka] ta’ provvista msemmija fil-partita 4 ta’ din it-Taqsima, l-ir/evuta fiskali g[andha tin[are; fid-data li fiha jkunu ng[ataw is-servizzi.
(3) Fattura ta’ taxxa jew ri/evuta fiskali li tinkludi [las g[al provvista ta’
servizzi professjonali ma g[andha tinkludi ebda [las ie[or g[al xi provvista o[ra.

Taxxa fuq servizzi fejn it-tariffi tal-[las huma stabbiliti bil-li;i

6. (1) It-taxxa li g[andha tit[allas fuq provvista ta’ servizzi professjonali g[andha tkun ta’ ammont b’]ieda ma’ l-ammont li jirri]ulta li g[andu jit[allas g[al
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dawk is-servizzi skond xi tariffa ta’ [las stabbilita bis-sa[[a ta’ xi li;i li tkun fis-se[[
f’Malta.
(2) Ebda [a;a f’din il-partita ma g[andha tinftiehem b[ala li ten[tie; lil xi persuna li tkun me[tie;a skond il-li;i li tistma jew tiddikjara l-[las li g[andu jit[allas skond dik it-tariffa milli tiddikjara jew tistma ukoll l-imsemmija taxxa.
(3) F’kull kaw]a g[at-twettiq tat-titolu esekuttiv imsemmi fis-subartikolu (/
) ta’ l-artikolu 253 tal-Kodi/i ta’ Organizzazzjoni u Pro/edura /ivili, l-ammont li g[alih il-[las jista’ jkun esegwibbli g[andu jkun l-ammont li jintwera fit-taxxa ta’ l-ispejje] in kwistjoni mi]jud b’kull taxxa li g[andha tit[allas fuq il-provvista ta’ servizzi professjonali li g[alihom tirreferi t-taxxa ta’ l-ispejje] kif ippruvat permezz ta’ fattura ta’ taxxa jew ir/evuta fiskali jew kopja awtentika tag[ha, mehmu]a ma’ l-imsemmija taxxa.
(4) Id-dispo]izzjonijiet tal-paragrafu (3) ta’ din il-partita g[andhom ikunu bla pre;udizzju g[ad-dritt tad-debitur li jitlob li jing[ata l-fattura ta’ taxxa jew irçevuta fiskali ori;inali skond il-partita 7 ta’ din it-Taqsima.

Taxxa mitluba minn terzi persuni

7. Id-disposizzjonijiet ta’ din il-partita g[andhom japplikaw g[al kull kaw]a g[all-[las ta’ drittijiet ta’ servizzi professjonali mag[mula kontra persuna li ma tkunx dik il-persuna li lilha tkun saret il-provvista tas-servizzi>
(a) il-persuna li kontra tag[ha tkun saret il-kaw]a ma g[andhiex tkun marbuta li tit[allas l-ammont li jirreferi g[at-taxxa, jekk ikun hemm, li g[andha tit[allas fuq il- provvista ta’ dawk is-servizzi sakemm l-ori;inal tal-fattura ta’ taxxa jew ir/evuta fiskali g[al dawk is-servizzi kif mitlub fid-dispo]izzjonijiet tal-paragrafu (b) ta’ din il-partita ma ting[atax lilha, jew, fejn il-kaw]a tkun saret kontra g[add ta’ persuni flimkien, lil xi wie[ed minnhom<
(b) fattura ta’ taxxa jew ir/evuta fiskali mog[tija skond kif imsemmi hawn fuq g[andu jkun fiha, minbarra t-tag[rif me[tie; skond l-Att -
(i) id-dikjarazzjoni li tidher hawn ta[t iffirmata mill-persuna lil lilha jkunu ing[ataw l-imsemmija servizzi>
“Niddikjara li ebda kreditu g[all-input tax ma ntalab jew ser jintalab lura minni fir-rigward tas-servizzi professjonali li g[alihom tirreferi din il-fattura ta’ taxxa#riçevuta fiskali”<
(ii) meta l-persuna li kontra tag[ha tkun saret il-kaw]a jew it-talba tkun persuna re;istrata ta[t l-artikolu 10, jew, meta l-kaw]a tkun saret kontra g[add ta’ persuni flimkien, jekk xi wie[ed minnhom ikun persuna re;istrata ta[t l-artikolu 10, l-isem u
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n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud ta’ l-imsemmija persuna re;istrata<
(/) meta fattura ta’ taxxa jew ri/evuta fiskali g[all-[las ta’ servizzi professjonali li tkun tikkonforma mad-dispo]izzjonijiet tal-paragrafu (b) ta’ din il-partita ting[ata lil persuna taxxabbli li hi marbuta bil-li;i li t[allas jew tirrifondi l-imsemmi [las din g[andha g[all-g[anijiet ta’ dan l-Att titqies daqslikieku kienet fattura ta’ taxxa g[al servizzi professjonali provduti lilha.

G[a]la g[all-adozzjoni ta’ skema ba]ata fuq il-[ru; ta’ fattura

8. (1) Kull persuna li tipprovdi servizzi professjonali tista’ titlob lill- Kummissarju biex jawtorizzaha li tistabblilixxi d-data meta jkollha t[allas it-taxxa fil- ka] meta jse[[u dawk is-servizzi bil-mod kif provdut fir-Raba’ Skeda ming[ajr ma ssir riferenza g[al din it-Taqsima, u kull persuna li tkun hekk awtorizzata tista’ titlob lill-Kummissarju biex jawtorizzaha li tag[ti rendikont g[a]-]mien ta’ provvisti skond din it-Taqsima.
(2) Il-Kummissarju jista’ ji/[ad li jag[ti awtorizzazzjoni mitluba skond il- paragrafu (1) ta’ din il-partita g[al xi ra;uni li tidhirlu xierqa jew ming[ajr ma ting[ata ebda ra;uni u jista’ jag[ti dik l-awtorizzazzjoni ta[t dawk il-kondizzjonijiet hekk kif jista’ jidhirlu xieraq li jag[mel, inklu] il-[las ta’ kull ammont stabbilit minnu li jirrappre]enta xi taxxa li, min[abba fil-bidla fil-mod ta’ rendikont dwar it-taxxa, jista’ b’xi mod jibqa’ skopert.

Kif japplika l-Att

9. Salv b’kull mod ie[or provdut f’din it-Taqsima, id-dispo]izzjonijiet ta’ dan l-Att u ta’ kull regolament mag[mul bis-sa[[a ta’ dan l-Att g[andhom ikunu jg[oddu g[all-provvisti ta’ servizzi professjonali.

Servizzi professjonali

10. Din it-Taqsima tapplika g[al -
(a) Servizzi mog[tija minn persuna li jkollha warrant ma[ru; bis-sa[[a ta’ xi li;i fis-se[[ f’Malta biex te]er/ita l-professjoni tag[ha b’mod indipendenti fl-e]er/ izzju ta’ dik il-professjoni<
(b) Servizzi minn grupp ta’ persuni li g[andhom warrant ma[ru; bis-sa[[a ta’ xi li;i fis-se[[ f’Malta biex je]er/itaw professjoni kemm jekk imsie[ba f’so/jeta sew jekk le i]da esklu]a so/jeta kummer/jali<
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(/) Servizzi mog[tija minn arbitru fuq talba g[al arbitra;; mag[mula skond l-Att dwar l-Arbitra;;<
(d) Servizzi mog[tija minn perit ;udizzjarju jew minn espert appuntat minn qorti jew minn tribunal imwaqqfa skond il-li;i.
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Taqsima Tnejn

Artikoli 57 u 75

O;;etti u]ati, xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet

Tifsir

1. F’din it-Taqsima sakemm ir-rabta tal-kliem ma te[tie;x xort’o[ra> (1) “xog[lijiet artisti/i” tfisser -
(a) stampi, collage u plakki dekorativi b[alhom, pitturi u tpin;ijiet li jsuru bl-idejn mill-artist, minbarra minn pjanti u tpin;ijiet g[all skopijet ta’ arkitettura, in;inerija, industrija, kummer/, topografija jew skopijiet o[ra b[al dawk, o;;etti manifatturati dekorati bl-idejn, xenarju tat-teatru, studio back cloths jew o;;etti b[alhom impin;ija fuq il-luna<
(b) in/i]jonijiet, stampi u litografiji ori;inali, meta dawn ikunu impressjonijiet prodotti f’g[add limitat dirett bl-abjad u l-iswed jew bil-kulur ta’ xi illustrazzjoni wa[da jew diversi li jkunu g[alkollox saru mill-artist bl-idejn, irrispettivament mill-pro/ess jew mill-materjal u]at minnu, imma ma jinkludi ebda pro/ess mekkaniku jew fotomekkaniku<
(/) skulturi u statwarji ori;inali, f’kull materjal, sakemm dawn ikunu g[alkollox saru mill-artist< forom ta’ skulturi li l-produzzjoni tag[hom tkun limitata g[al tmien kopji u sorveljata mill-artist jew mis-su/essur tieg[u fit-titolu<
(d) tapezzeriji u tessuti li jiddendlu mal-[ajt mag[mulin bl-idejn minn disini ori;inali, sakemm ma jkunx hemm i]jed minn tmien kopji ta’ kull o;;ett<
(e) bi//iet ta’ /eramika individwali li jkunu g[alkollox saru mill-artist u#
jew iffirmati minnu<
(f) enamels fuq ir-ram, li jkunu g[alkollox saru bl-idejn, limitati g[al tmien kopji enumerati li jkollhom il-firma ta’ l-artist jew ta’ stodio partikolari, esklu]i o;;etti ta’ gojjellerija u o;;etti ma[dumin minn [addiema tad-deheb u l-fidda (ar;entiera)<
(g) fotografiji li jkunu ttie[du minn artist, jew stampati minnu jew ta[t is- sorveljanza tieg[u, iffirmati u enumerati u limati g[al 30 kopja, inklu]i dawk ta’ kull daqs u manifatura.
(2) “o;;etti g;all-kollezzjoni” tfisser>
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(a) bolli postali, timbri postali, bolli postali ttimbrati bid-data ta’ l-ewwel jum tal-[ru;, karti ta’ l-ittri ttimbrati minn qabel u o;;etti simili, ittimbrati u jekk mhux ittimbrati li ma jkunux valuta legali jew li ma jkunx ma[suba biex ikunu valuta legali<
(b) kollezzjonijiet u o;;etti g[all-kollezzjoni ta’ interess ]oolo;iku, botaniku, minerarju, anatomiku, storiku, arkejolo;iku, paleontolo;iku, etnografiku jew ta’ interess numismatiku.
(3) “antikitajiet” tfisser o;;etti minbarra xog[lijiet artisti/i jew o;;etti g[all- kollezzjoni eqdem i]jed minn mitt sena.
(4) “o;;etti u]ati” tfisser proprjetà mobbli tan;ibbli li tkun tista’ ter;a tintu]a kif inhi jew wara li tissewwa, minbarra xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet u minbarra metalli prezzju]i u [a;ar prezzju].
(5) “bejjieg[ ta’ o;;etti u]ati” tfisser persuna taxxabbli li, fil-kors ta’ l-attività ekonomika tag[ha, tixtri jew takkwista bil-g[an tan-negozju tag[ha, jew timporta bl- iskop li tbieg[, o;;etti u]ati u#jew xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet, sew jekk dik il-persuna tkun qed ta;ixxi f’isimha sew jekk g[an-nom ta’ xi persuna o[ra skond ftehim li tit[allas kummissjoni fuq dak ix-xiri jew bejg[.
(6) “irkantatur” tfisser persuna taxxabbli li, fil-kors ta’ l-attività ekonomika tag[ha, toffri o;;etti g[all-bejg[ b’irkant pubbliku bl-iskop li tbieg[ dawk l-o;;etti lil min jag[mel l-og[la offerta.
(7) “prin/ipal ta’ l-irkantatur” tfisser persuna li tag[ti o;;etti lil irkantatur skond kuntratt li tit[allas kummissjoni fuq bejg[ skond dawn id-disposizzjonijiet li
;ejjin -
tieg[u<
(a) l-irkantatur joffri l-o;;etti g[all-bejg[ f’ismu i]da g[an-nom tal-prin/ipal
(b) l-irkantatur jg[addi l-o;;etti, f’ismu i]da g[an-nom tal-prin/ipal tieg[u, lill-persuna li tag[mel l-og[la offerta f’irkant pubbliku.

Bejjieg[ ta’ o;;etti u]ati

2. Bejjieg[ ta’ o;;etti u]ati li jag[mel provvisti ta’ o;;etti u]ati, xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet, g[andu jitlob u ji;bor taxxa fuq il- mar;ini tal-profitt, skond id-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima.
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Provvisti

3. Il-provvisti ta’ l-o;;etti msemmija fil-partita 2 ta’ din it-Taqsima g[andhom ikunu provvisti ta’ o;;etti u]ati, xog[lijiet artisti/i, o;;etti g[all-kollezzjoni u antikitajiet, mag[mula minn bejjieg[ ta’ o;;etti u]ati, li jkunu ;ew provvisti lilu f’Malta -
(a) minn persuna mhux taxxabbli< jew
(b) minn persuna taxxabbli o[ra, sakemm dik il-provvista ta’ o;;etti minn dik il-persuna taxxabbli l-o[ra tkun provvista e]entata bla kreditu< jew
(/) minn persuna taxxabbli o[ra, li tkun re;istrata ta[t l-artikolu 11, u sal-limitu li dik il-provvista tkun tinvolvi kapital attiv< jew
(d) minn bejjieg[ ie[or ta’ o;;etti u]ati sakemm il-provvista ta’ o;;etti minn dak il-bejjieg[ l-ie[or ta’ o;;etti u]ati tkun t[allset fuqha t-taxxa fuq il-valur mi]jud skond id-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima.

Valur Taxxabbli

4. (1) Il-valur taxxabbli tal-provvisti ta’ l-o;;etti msemmija fil-partita 3 ta’ din it-Taqsima g[andu jkun il-mar;ini ta’ profitt mag[mul minn dak il-bejjieg[ ta’ o;;etti u]ati wara li jitnaqqas l-ammont ta’ taxxa fuq il-valur mi]jud li jirrelata g[al dak il-mar;ini ta’ profitt. Dak il-mar;ini ta’ profitt g[andu jkun daqs in sew id-differenza bejn il-prezz tal-bejg[ mitlub mill-bejjieg[ ta’ o;;etti u]ati g[al dawk l-o;;etti u l- prezz im[allas g[all-akkwist tag[hom.
(2) G[all-g[anijiet tal-paragrafu (1) ta’ din il-partita -
(a) “prezz tal-bejg[” tfisser kull ammont li jag[mel parti mill-prezz mitlub, jew li g[andu jintalab, mill-bejjieg[ ta’ l-o;;etti u]ati ming[and ix-xerrej, u g[andu jinkludi kull sussidju li jkollu x’jaqsam direttament ma’ dik it-transazzjoni, taxxi, dazji, imposti u [lasijiet jew spejje] in/identali b[alma huma kummissjoni, ippakkjar, trasport u spejje] ta’ assigurazzjoni mitluba minn dak il-bejjieg[ ta’ l-o;;etti u]ati lix-xerrej i]da esklu] kull skontijiet, jew [las lura ta’ spejje] im[allsa g[an-nom u akkont tax- xerrej<
(b) “prezz tax-xiri” tfisser kull ma jag[mel parti mill-[las kif imfisser fis- subparagrafu (a) ta’ dan il-paragrafu, im[allas jew li g[andu jit[allas, mill-bejjieg[ ta’ l-o;;etti u]ati lill-persuna li tag[millu l-provvista.

G[a]la applikabbli

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5. (1) Bejjieg[a ta’ o;;etti u]ati g[andu jkollhom l-g[a]la li japplikaw id- dispo]izzjonijiet ta’ din it-Taqsima, wara li jkunu kisbu il-permess bil-miktub mill- Kummissarju, dwar provvisti ta’>
(a) xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet li jkunu importaw huma stess<
(b) xog[lijiet artisti/i pprovduti lilhom mill-artist li jkun g[amilhom jew mill- eredi tieg[u.
(2) Meta bejjieg[ ta’ o;;etti u]ati jag[mel l-g[a]la imsemmija fil-paragrafu
(1) ta’ din il-partita, dik l-g[a]la g[andha tkun tkopri mill-inqas, sentejn kalendarji.
(3) Meta bejjieg[ ta’ o;;etti u]ati jag[mel l-g[a]la msemmija fil-paragrafu (1) ta’ din il-partita, il-valur taxxabbli g[andu ji;i kalkolat skond il-partita 4 ta’ din it- Taqsima. Meta l-provvista tkun provvista li g[aliha jirreferi is-subparagrafu (a) tal- paragrafu (1) ta’ din il-partita, il-prezz tax-xiri li g[andu jittie[ed kont tieg[u fil-kalkolu tal-mar;ini ta’ profitt g[andu jkun daqs il-valur taxxabbli ta’ l-importazzjoni, mi]jud bit-taxxa fuq il-valur mi]jud im[allsa jew li g[andha tit[allas fuq l-importazzjoni.

Input tax

6. (1) Persuni taxxabbli ma jkollhomx dritt li jnaqqsu t-taxxa fuq il-valur mi]jud dovuta jew li tkun [allset fuq o;;etti li ;ew, jew li g[andhom ji;u, pprovduti lilhom minn bejjieg[a ta’ o;;etti u]ati, meta l-provvista ta’ dawk l-o;;etti tkun saret skond id-dispo]izzjonijiet ta’ din it-Taqsima.
(2) Meta bejjieg[ ta’ o;;etti u]ati ikun ta rendikont tat-taxxa fuq il-valur mi]jud skond id-dispo]izzjonijiet ta’ din it-Taqsima, ma jkollux dritt jitlob lura>
(a) taxxa fuq il-valur mi]jud im[allsa jew li g[andha tit[allas fuq xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet li jkun importa hu stess<
(b) taxxa fuq il-valur mi]jud dovuta jew im[allsa fuq xog[lijiet provduti, jew li g[andhom ji;u provduti, lilu mill-artist li jkun g[amilhom jew mill-eredi tieg[u<
(/) taxxa fuq il-valur mi]jud dovuta jew im[allsa fuq xog[lijiet artisti/i provduti, jew li g[andhom ji;u provduti, lilu minn persuna taxxabbli li ma tkunx bejjieg[ ta’ o;;etti u]ati.
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Konte;;i separati

7. Meta bejjieg[ ta’ o;;etti u]ati jag[mel provvisti li g[alihom tirreferi din it-Taqsima u provvisti o[ra, huwa g[andu j]omm kontijiet separati biex jiddistingwi bejn il-provvisti li g[alihom tirreferi din it-Taqsima u dawk il-provvisti l-o[ra.

Fattura ta’ xiri

8. Meta provvista ta’ o;;etti u]ati lill-bejjieg[ ta’ o;;etti u]ati tkun saret minn persuna li ma tkunx g[amlet il-provvista ta’ dawk l-o;;etti fit-twettiq ta’ l-attività ekonomika tag[ha, dak il-bejjieg[ g[andu jo[ro; fattura ta’ xiri fi]-]mien meta dawk l-o;;etti jkunu ;ew provuti lilu, li g[andu jkun fiha dan it-tag[rif li ;ej -
(a) in-numru tal-fattura ta’ xiri< (b) id-data tax-xiri<
(/) isem u l-indirizz tal-bejjieg[< (d) isem u l-indirizz tax-xerrej< (e) deskrizzjoni ta’ l-o;;etti<
(f) il-prezz s[i[ im[allas<
(g) ir-referenza relattiva g[ar-re;istrazzjoni fil-kotba tal-kontijiet tax-xerrej dwar dik it-transazzjoni<
(h) il-firma tal-bejjieg[.

Fattura ta’ bejg[

9. Bejjieg[ ta’ o;;etti w]ati li jag[mel provvista li g[aliha tirreferi din it- Taqsima ma g[andux jo[ro; fattura ta’ taxxa jew xi dokument ie[or li jkun juri li xi ammont ikun taxxa jew li jkun attribwibbli g[al taxxa, i]da g[andu jo[ro; fattura ta’ bejg[ li jkun fiha t-tag[rif li ;ej u g[andu j]omm kopja tag[ha -
(a) in-numru tal-fattura tal-bejg[< (b) id-data tal-bejg[<
(/) l-isem, l-indirizz u n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud tal-bejjieg[<
(d) l-isem u l-indirizz tax-xerrej< (e) deskrizzjoni ta’ l-o;;etti<
(f) il-prezz s[i[ inklu]a t-taxxa<
A 1099
(g) ir-referenza relattiva g[ar-re;istrazzjoni fil-kotba tal-kontijiet tal-bejjieg[
dwar dik it-transazzjoni<
(h) din id-dikjarazzjoni li ;ejja li ti;i ffirmata mill-bejjieg[> “Niddikjara li ma ntalab jew ser jintalab ebda kreditu g[all-input tax minni dwar o;;etti mibjug[in f’din il-fattura”.

G[a]la li tista’ ssir minn bejjieg[a ta’ o;;etti u]ati

10. (1) Bejjieg[ ta’ o;;etti u]ati jista’ jag[ti kont g[at-taxxa fuq il-valur mi]jud skond id-dispo]izzjonijiet l-o[ra ta’ l-Att dwar kull provvista li g[aliha jirreferu l-partiti 2 u 3 ta’ din it-Taqsima, ming[ajr ebda referenza g[al din it-Taqsima.
(2) Meta bejjieg[ ta’ o;;etti u]ati hekk jag[]el dwar>
(a) il-provvista ta’ xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet li jkun importa hu stess, ikollu d-dritt jitlob lura t-taxxa fuq il-valur mi]jud im[allsa jew li g[andha tit[allas fuq l-importazzjoni ta’ dawk l-o;;etti<
(b) il-provvista ta’ xog[lijiet artisti/i li tkun saret lilu minn min ikun g[amilhom, ikollu d-dritt jitlob lura t-taxxa fuq il-valur mi]jud dovuta jew im[allsa fuq dawk ix-xog[lijiet artisti/i provduti lilu<
(/) il-provvista ta’ xog[lijiet artisti/i li tkun saret lilu minn persuna taxxabbli li ma tkunx bejjieg[ ta’ o;;etti u]ati, hu jkollu d-dritt jitlob lura t-taxxa fuq il-valur mi]jud dovuta jew im[allsa fuq ix-xog[ol artistiku provdut lilu.
(3) Id-dritt li tintalab lura input tax fuq provvisti li g[alihom jirreferi l- paragrafu (1) ta’ din il-partita jse[[ fi]-]mien li fih g[andha tintbag[at id-denunzja tat-taxxa fuq il-valur mi]jud.

Bejg[ b’irkant pubbliku

11. (1) Meta rkantatur jag[mel provvista ta’ o;;etti u]ati, xog[lijiet artisti/i, o;;etti g[all-kollezzjoni jew antikitajiet b’irkant pubbliku, meta jkun qed ja;ixxi f’ismu, skond ftehim li bis-sa[[a tieg[u tit[allas kummissjoni fuq il-bejg[ ta’ dawk l-o;;etti b’irkant pubbliku, g[an-nom ta’>
A 1100
(a) persuna mhux taxxabbli< jew
(b) persuna taxxabbli o[ra sakemm il-provvista ta’ l-o;;etti mill-persuna taxxabbli l-o[ra ssir skond ftehim li bis-sa[[a tieg[u tit[allas kummissjoni fuq il- bejg[ jew ix-xiri u tkun provvista e]entata skond it-Taqsima Tnejn tal-Óames Skeda li tinsab ma’ l-Att< jew
(/) persuna taxxabbli o[ra li tkun re;istrata skond l-artikolu 11 sakemm il-provvista ta’ l-o;;etti minn dik il-persuna l-o[ra tkun tinvolvi attiv kapital u ssir skond ftehim li bis-sa[[a tieg[u tit[allas kummissjoni fuq il-bejg[ jew ix- xiri< jew
(d) bejjieg[ ta’ o;;etti u]ati ie[or, sakemm il-provvista ta’ o;;etti minn dak il-bejjieg[ ta’ o;;etti u]ati l-ie[or issir skond kuntratt li bis-sa[[a tieg[u tit[allas kummissjoni fuq il-bejg[ jew ix-xiri u jkun su;;ett g[at-taxxa fuq il- valur mi]jud skond id-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima<
il-valur taxxabbli ta’ kull provvista ta’ o;;etti g[andu jkun dak spe/ifikat fil- paragrafi l-o[ra ta’ din il-partita.
(2) Il-valur taxxabbli ta’ kull provvista ta’ o;;etti li g[alihom japplika l- paragrafu (3) ta’ din il-partita jkun l-ammont s[i[ mitlub lix-xerrej mill-irkantatur skond il-paragrafu (4) ta’ din il-partita, nieqes -
(a) l-ammont nett im[allas jew li g[andu jit[allas mill-irkantatur lill- prin/ipal tieg[u, stabbilit skond il-paragrafu (3) ta’ din il-partita< u
(b) l-ammont ta’ taxxa dovut mill-irkantatur dwar dik il-provvista.
(3) L-ammont nett im[allas jew li g[andu jit[allas mill-irkantatur lill-prinçipal tieg[u g[andu jkun daqsinsew id-differenza bejn>
(a) il-prezz ta’ l-o;;etti fl-irkant pubbliku< u
(b) l-ammont ta’ kummissjoni miksuba jew li g[andha tinkiseb mill- irkantatur ming[and il-prin/ipal tieg[u, skond ftehim li bis-sa[[a tieg[u tit[allas dik il-kummissjoni fuq dak il-bejg[.
(4) Irkantatur g[andu jag[ti lix-xerrej fattura ta’ bejg[ li jkun fiha dan it- tag[rif li ;ej-
(a) in-numru tal-fattura tax-xiri< (b) id-data tal-bejg[<
A 1101
(/) l-isem, l-indirizz u numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud tal-bejjieg[<
(d) l-isem u l-indirizz tax-xerrej< (e) deskrizzjoni ta’ l-o;;etti<
(f) l-prezz ta’ l-o;;etti fl-irkant< (g) taxxi, dazji, imposti u spejje]<
(h) spejje] in/identali b[al ma huma kummissjoni, pakkettjar, spejje] ta’
trasport u assigurazzjoni mitluba mill-irkantatur lix-xerrej<
(i) ir-referenza relattiva g[at-transazzjoni mni]]la fil-kotba tal-kontijiet tal- bejjieg[
(j) din id-dikjarazzjoni li ;ejja li ti;i ffirmata mill-bejjieg[> “Niddikjara li ma ntalab jew ser jintalab ebda kreditu g[all-input tax minni dwar l-o;;etti mibjug[in fuq din il-fattura.”<
il-fattura ta’ bejg[ m’g[andha turi ebda ammont ta’ taxxa fuq il-valur mi]jud separatament.
(5) L-irkantatur li lilu jkunu ng[ataw l-o;;etti skond ftehim li bis-sa[[a tieg[u tit[allas kummissjoni fuq bejg[ b’irkant pubbliku g[andu jo[ro; fattura lill-prin/ipal tieg[u, li jkun fiha dan it-tag[rif li ;ej>
(a) numru konsekuttiv tal-fattura< (b) id-data tat-transazzjoni<
(/) l-isem u l-indirizz tal-prin/ipal<
(d) l-isem, l-indirizz u n-numru ta’ identifikazzjoni tat-taxxa fuq il-valur mi]jud ta’ l-irkantatur<
(e) id-deskrizzjoni ta’ l-o;;etti<
(f) l-ammont tat-transazzjoni (ji;ifieri l-prezz ta’ l-irkant ta’ l-o;;etti nieqes l-ammont tal-kummissjoni miksuba jew li g[andha tinkiseb ming[and il-prin/ipal)<
(g) il-firma tal-prin/ipal>
A 1102
I]da meta l-prin/ipal ikun persuna taxxabbli, il-fattura hekk ma[ru;a g[andha sservi b[ala l-fattura ta’ taxxa li tkun me[tie;a li tin[are; skond it-Tnax-il Skeda li tinsab ma’ l-Att.
(6) L-irkantaturi li jipprovdu o;;etti skond il-kondizzjonijiet spe/ifikati fil- paragrafu (1) ta’ din il-partita, g[andhom juru fis-suspense account tal-kotba tag[hom>
(a) l-ammonti miksuba jew li g[andhom jinkisbu mix-xerrej ta’ l-o;;etti< (b) l-ammont im[allas lura jew li g[andu jit[allas lura lill-bejjieg[ ta’ l-
o;;etti<
u l-ammonti msemmija hawn qabel g[andhom ikunu sostanzjati bid- dokumentazzjoni relevanti.
(7) Il-provvista ta’ o;;etti minn irkantatur g[andha titqies li tkun saret fi]-
]mien meta jsir il-bejg[ ta’ dawk l-o;;etti b’irkant pubbliku.

O;;etti li jittie[du lura fil-pussess

12. Meta xi o;;etti jittie[du lura fil-pussess -
(a) ta[t il-patti ta’ xi ftehim finanzjarju< jew
(b) minn xi assiguratur fil-konklu]joni ta’ claim ta[t polza ta’ l- assigurazzjoni< jew
(/) minn mortgagee skond id-drittijiet tieg[u ta[t mortgage fuq bastiment jew in;enji ta’ l-ajru,
u ji;u provduti mill-persuna li tkun [adithom lura fil-pussess tag[ha fl-istess kundizzjoni b[alma kienu fiha fi]-]mien meta ttie[du lura fil-pussess, dik il-provvista minn dik il-persuna ma g[andha titqies la b[ala provvista ta’ o;;etti u lanqas b[ala provvista ta’ servizzi.

(Artikolu 57 (1) (e))

Taqsima Tlieta
A 1103
Provvisti minn Bejjieg[a bl-Imnut u minn Kuntratturi ta’ In;inerija
?ivili, Mekkanika u Elettrika
1. Din it-Taqsima tirreferi g[al - (a) bejjieg[a bl-imnut<
(b) kuntratturi ta’ in;inerija /ivili, mekkanika u elettrika.
2. Il-Kummissarju jista’ jordna li ]-]mien ta’ provvisti mag[mula minn jew lil persuna taxxabbli li g[aliha tirreferi din it-Taqsima g[andu jkun i]-]mien meta jsir jew ji;i ri/evut [las, skond il-ka], g[al dawk il-provvisti, sal-limitu ta’ kull [las b[al dak, u li l-valur taxxabbli ta’ dawk il-provvisti g[andu ji;i stabbilit b’riferenza g[al kull [las b[al dak li jkun sar jew ji;i ri/evut.
3. Direttiva skond il-partita 2 ta’ din it-Taqsima g[andha ting[ata bil-mezz ta’ avvi] bil-miktub jew b’avvi] li ji;i pubblikat fil-Gazzetta, u tista’, b’avvi] b[al dak, ti;i emendata jew revokata. Sakemm ma ji;ix spe/ifikat xort’o[ra, dik id-direttiva g[andha tkun tapplika g[all-provvisti kollha mag[mula mill-persuna jew lill-persuna li tkun ir/eviet dik id-direttiva b’se[[ mid-data ta’ dik id-direttiva u sakemm dik id- direttiva ti;i revokata.
4. Meta ordni mog[ti skond il-partita 2 ta’ din it-Taqsima ji;i msewwi jew im[assar, il-Kummissarju jista’ je[tie; lill-persuna li lilha jkun ing[ata dak l-ordni, li t[allas taxxa f’dak l-ammont li l-Kummissarju jista’ jidhirlu xieraq u ra;onevoli biex jag[mel tajjeb g[at-taxxa fuq provvisti li, min[abba dik it-tiswija jew t[assir, jista’ ma jkunx b’mod ie[or kopert u dik it-taxxa titqies, g[all-g[anijiet kollha ta’ dan l-Att li tkun it-taxxa li g[andha tit[allas fuq provvisti taxxabbli mag[mula minn dik il-persuna fid-data li dik it-tiswija jew t[assir isir effettiv.
5. Minkejja d-dispo]izzjonijiet l-o[ra ta’ din it-Taqsima, ordni li jing[ata skond id-disposizzjonijiet tal-partita 2 ta’ din it-Taqsima, ma g[andux japplika g[al xi provvista li g[aliha jirreferu l-partiti 14, (Applikazzjoni ta’ o;;etti li jag[mlu sehem minn attività ekonomika) u 15 (U]u privat ta’ o;;etti li jag[mlu sehem minn attività ekonomika) tat-Tieni Skeda li tinsab ma’ dan l-Att.
A 1104

(Artikolu 57 1(a))

Taqsima Erbg[a
A;enti ta’ l-Ivvja;;ar

Tifsir

1. F’din it-Taqsima, “a;ent ta’ l-ivvja;;ar” tfisser u tinkludi lil kull persuna li, ming[ajr ebda tibdil materjali, tixtri u ter;a tbieg[ servizzi ta vja;;i, lukandi, vakanzi u servizzi relatati o[ra g[al vja;;aturi, u jinkludu wkoll operaturi tal-vja;;i.

Applikazzjoni

2. Id-dispo]izzjonijiet ta’ din it-Taqsima g[andhom japplikaw g[all-operat ta’ a;enti ta’ l-ivvja;;ar, meta l-a;ent ta’ l-ivvja;;ar ja;ixxi max-xerrej f’ismu stess u ju]a l-provvisti u servizzi ta’ persuna o[ra fil-provvista ta’ fa/ilitajiet g[all-ivvja;;ar>
I]da din it-Taqsima ma g[andhiex tapplika g[al a;ent ta’ l-ivvja;;ar li jkun qieg[ed ja;ixxi b[ala intermedjarju u jkun qieg[ed sempli/ement i[allas lura spejje] lil persuna o[ra g[an-nom u akkont ta’ dik il-persuna li tkun ser tivvja;;a.

Is-servizzi provduti g[andhom jitqiesu li jkunu saru fi transazzjoni wa[da

3. Kull transazzjoni mag[mula minn a;ent ta’ l-ivvja;;ar g[all-benefi//ju ta’ persuna li tkun ser tivvja;;a li jkollha x’taqsam ma’ dak il-vja;; g[andha titqies b[ala provvista wa[da ta’ servizzi provduti minnu lil dik il-persuna.

Lok ta’ provvista

4. Il-lok ta’ provvista tas-servizzi li g[alihom tapplika l-partita 3 g[andu jitqies li jkun il-lok fejn dak l-a;ent ta’ l-ivvja;;ar ikun stabbilit.

Valur taxxabbli

5. Il-valur taxxabbli tal-provvisti li g[alihom tirreferi l-partita 3 ta’ din it- Taqsima mag[mula minn a;ent ta’ l-ivvja;;ar g[andu jkun id-differenza bejn in- nefqa, inklu]a t-taxxa fuq il-valur mi]jud, ta’ l-a;ent ta’ l-ivvja;;ar g[all-akkwist ta’ dawk il-provvisti u l-prezz totali, esklu]a t-taxxa fuq il-valur mi]jud, im[allas mill- persuna li tkun ser tivvja;;a, meta l-provvisti jkunu g[all-benefi//ju dirett ta’ dik il- persuna li tkun ser tivvja;;a>
A 1105
I]da meta provvista mag[mula lil a;ent ta’ l-ivvja;;ar tkun me[tie;a skond id-dispo]izzjonijiet ta’ dan l-Att li tkun appo;;ata minn fattura ta’ taxxa, g[andu jittie[ed kont biss tan-nefqa ta’ dik il-provvista g[all-g[anijiet ta’ din il-partita, jekk l-a;ent ta’ l-ivvja;;ar ikollu f’idejh dik il-fattura ta’ taxxa.

Input tax

6. It-taxxa fuq il-valur mi]jud im[allsa minn a;ent ta’ l-ivvja;;ar lil persuni taxxabbli o[ra fuq provvisti mag[mula minn dawk il-persuni taxxabbli lil dak l-a;ent ta’ l-ivvja;;ar u g[all-g[anijiet tas-servizzi li g[alihom tapplika l-partita 3 u g[all- benefi//ju dirett tal-persuna li tkun ser tivvja;;a ma g[andhiex tkun eli;ibbli li titnaqqas jew tit[allas lura.

Provvisti barra l-Komunità

7. Jekk transazzjonijiet fdati mill-a;ent ta’ l-ivvja;;ar lil persuni o[ra taxxabbli ji;u mwettqa minn dawk il-persuni barra l-Komunità, is-servizz ta’ l-a;ent ta’ l-ivvja;ar g[andu jitqies b[ala s-servizz ta’ intermedjarju li huwa e]enti bil-kreditu skond il- partita 5 tat-Taqsima Wie[ed tal-Óames Skeda. Meta dawn it-transazzjonijiet jitwettqu kemm gewwa l-Komunità kif ukoll barra l-Komunità, dik il-parti biss ta’ l-a;ent ta’ l- ivvja;;ar li jkollha x’taqsam ta’ transazzjonijiet barra l-Komunità g[andha hekk titqies b[ala e]enti bil-kreditu.

Setg[at tal-Kummissarju

8. Il-Kummissarju jista’ jag[ti dawk id-direttivi lil, u je[tie; dak it-tag[rif ming[and, a;ent ta’ l-ivvja;;ar hekk kif jista’ jqis li jkun me[tie; sabiex tkun tista’ tit[addem sew din it-Taqsima.

Dokumentazzjoni

9. A;ent ta’ l-ivvja;;ar g[andu j]omm, b’]ieda ma’ kull dokumentazzjoni me[tie;a li tin]amm skond id-dispo]izzjonijiet l-o[ra ta’ dan l-Att, dik id- dokumentazzjoni o[ra li tkun me[tie;a hekk li jkun jista’ ji;i a//ertat l-ammont ta’ taxxa li g[andu jit[allas skond din it-Taqsima.
A 1106
Taqsima Óamsa

(Artikoli 57 u 75)

Taxxa fil-Perikolu
1. Meta, f’kuntratt partikolari ta’ provvista, u biex ikun assigurat il-[las regolari tat-taxxa skond l-Att, il-Kummissarju jista’, permezz ta’ avvi] bil-miktub lill-partijiet ta’ dak il-kuntratt jordna li l-persuna li tkun ir/eviet il-provvista g[andha titqies li tkun g[amlet dik il-provvista lilha nnifisha fit-twettiq jew fit-tkomplija ta’ l-attività ekonomika tag[ha u d-disp]sizzjonijiet ta’ l-Att, inklu] l-obbligu li tag[ti r-rendikont u t[allas it-taxxa, g[andhom hekk jinqraw u jiftehmu.
2. Meta ordni li g[alih jirreferi l-partita 1 ta’ din it-Taqsima jkun ing[ata mill- Kummissarju, il-persuna li tkun ir/eviet dik il-provvista g[andha ]]omm, b’]ieda ma’ kull dokumentazzjoni me[tie;a skond id-dispo]izzjonijiet l-o[ra ta’ dan l-Att, kull dokumentazzjoni o[ra li tista’ tkun me[tie;a hekk li jkun jista’ ji;i a//ertat l-ammont ta’ taxxa li g[andu jit[allas ta[t din it-Taqsima.
3. Meta jkun ing[ata ordni mill-Kummissarju skond id-dispo]izzjonijiet tal- partita 1 ta’ din it-Taqsima, il-fattura ta’ taxxa li ;[andha tin[are; skond l-Att mill- persuna li tag[mel il-provvista, g[andha minflok it-tag[rif me[tie; fil-partita 2(1)(j) tat-Tnax-il Skeda li tinsab ma’ l-Att, tindika l-kliem “ordni skond l-Erbatax-il Skeda li tinsab ma’ l-Att”.
4. Meta jkun ing[ata ordni mill-Kummissarju skond id-dispo]izzjonijiet tal- partita 1 ta’ din it-Taqsima, dak l-ordni ma g[andu bl-ebda mod jillimita d-dritt li tintalab lura xi input tax li g[aliha xi wa[da minn dawn il-persuni li tkun ing[atatilhom l-ordni, ikun g[ad g[andha d-dritt li titlob skond id-dispo]izzjonijiet l-o[ra ta’ l-Att.

(Artikolu 57(1)(f))

Taqsima Sitta
A 1107
Deheb g[all- Investiment

Tifsira ta’ deheb g[all-investiment

1. (1) “Deheb g[all-investiment” tfisser>
(a) deheb fil-forma ta’ virga jew wejfer ta’ pi]ijiet a//ettati mis-swieq tal- bullion tad-deheb, ta’ purita ugwali g[al jew aktar minn 995 parti minn kull elf, sew jekk rappre]entat b’sigurtajiet sew jekk le. I]da din it-tifsira ma tinkludix vireg ]g[ar u wejfers ta’ pi] ta’ kilogramm jew anqas<
(b) muniti tad-deheb li>
(i) ikunu ta’ purita ugwali jew aktar minn 900 parti kull elf, (ii) mga[mula wara l-1880,
(iii) huma jew kienu valuta legali fil-pajji] ta’ ori;ini, u
(iv) normalment jinbieg[u bi prezz li ma jkunx je//edi il-valur fis-suq [ieles tad-deheb li jkun jinsab fil-muniti b’aktar minn 80%.
(2) Il-muniti li g[alihom jirreferi l-paragrafu (1)(b) m’g[andhomx, g[all-g[an ta’ dan l-Att jitqiesu li jinbieg[u g[all-interess numismatiku.

G[a]la g[at-tassazzjoni

2. (1) Persuni taxxabbli li jipprodu/u deheb g[all-investiment jew jibdlu xi deheb f’deheb g[all-investiment g[andhom id-dritt g[all-g[a]la g[at-tassazzjoni tal- provvisti ta’ deheb g[all-investiment lil persuna taxxabbli o[ra li mod ie[or kienet tkun e]entata skond it-Taqsima Wie[ed tal-Óames Skeda.
(2) A;ent li, li waqt li ja;ixxi f’isem u g[an-nom ta’ ie[or, jintervjeni g[all- prin/ipal tieg[u fi provvista li dwarha l-fornitur li jkun e]er/ita l-g[a]la riferita fil- paragrafu (1) ikollu d-dritt ta’ l-g[a]la g[at-tassazzjoni fuq il-provvista tas-servizzi tieg[u.
(3) L-g[a]la riferita f’din il-partita g[andha ti;i e]er/itata bil-mezz ta’ avvi]
irrevokabbli bil-miktub mibg[ut lill-Kummissarju. Dak l-avvi]>
A 1108
(a) g[andu jkun jispe/ifika b’mod /ar li huwa avvi] mag[mul skond din il- partita u jindika jekk hix g[a]la tal-fornitur jew g[a]la ta’ l-a;ent<
(b) g[andu jsir qabel ma jsiru l-provvisti li g[alihom ikun jirreferi jew sa mhux aktar tard minn tletin jum wara d-data ta’ xi provvisti b[al dawk<
(/) g[andu jispe/ifika l-isem u n-numru ta’ identifikazzjoni tat-taxxa fuq il- valur mi]jud tal-persuna taxxabbli li lilha ssir jew g[andha ssir il-provvista u l-valur taxxabbli tag[ha.

Obbligazzjonijiet spe/jali ta’ negozjanti f’deheb g[all-investiment

3. Negozjant tad-deheb g[all-investiment g[andhom i]ommu kont tat- transazzjonijiet sostanzjali kollha ta’ deheb g[all-investiment u j]ommu dokumentazzjoni li tkun tippermetti l-identifikazzjoni tax-xerrej f’dawk it- transazzjonijiet.
Taqsima Seba’
Skema spe/jali g[al servizzi provduti elettronikament
A 1109

Tifsir

1. F’din it-Taqsima, sakemm ir-rabta’ tal-kliem ma te[tie;x xort’o[ra>
(1) “persuna taxxabbli mhux stabbilta” tfisser persuna taxxabbli li la jkollha n- negozju tag[ha stabbilit u lanqas ma jkollha stabbiliment fiss fit-territorju tal-Komunità u li ma tkunx xort’o[ra me[tie;a li tkun identifikata g[all-g[anijiet tat-taxxa ta[t l- artikolu 10 ta’ l-Att.
(2) “Servizzi elettroni/i” u “servizzi provduti elettronikament” tfisser dawk is- servizzi riferiti fil-paragrafu (4) tal-partita 11 tat-Tielet Skeda li tinsab ma’ l-Att.
(3) “Stat Membru ta’ konsum” tfisser l-Istat Membru li fih titqies li tkun se[[et il-provvista ta’ servizzi elettroni/i skond il-paragrafu (1) tal-partita 11 tat-Tielet Skeda li tinsab ma’ l-Att.
(4) “Denunzja tat-taxxa fuq il-valur mi]jud” tfisser id-dikjarazzjoni li jkun fiha t-tag[rif me[tie; biex ji;i stabbilit l-ammont ta’ taxxa li jkollu jit[allas f’kull Stat Membru.
2. Il-Kummissarju g[andu jippermetti li persuna taxxabbli li ma tkunx stabbilita li tkun tipprovdi servizzi elettroni/i lil persuna mhux taxxabbli li tkun stabbilita jew li jkollha l-indirizz permanenti tag[ha jew tkun normalment residenti fi Stat Membru li tu]a skema spe/jali skond id-dispo]izzjonijiet ta’ din it-Taqsima.
3. Il-persuna taxxabbli mhux stabbilita g[andha tiddikjara lill-Kummissarju dwar meta tkun bdiet l-attività tag[ha b[ala persuna taxxabbli, tieqaf minn dik l-attività taxxabbli jew tibdel, sal-limitu li ma tkunx aktar tikkwalifika g[all-iskema spe/jali. Dikjarazzjoni b[al dik g[andha ssir b’mod elettroniku.
It-tag[rif mill-persuna taxxabbli mhux stabbilita lill-Kummissarju meta din tibda l-attività taxxabbli tag[ha g[andu jkun fiha d-dettalji li ;ejjin g[all-identifikazzjoni tag[ha, ji;ifieri, l-isem, l-indirizz postali, l-indirizzi elettroni/i, inklu]i l-web sites, in- numru nazzjonali tat-taxxa, jekk ikollha, u dikjarazzjoni li ma tkunx identifikata fil- Komunità g[all-g[anijiet tat-taxxa fuq il-valur mi]jud. Il-persuna taxxabbli mhux re;istrata g[andha tinnotifika lill-Kummissarju fi ]mien tletin jum b’kull tibdil fit- tag[rif mibg[ut.
4. Il-Kummissarju g[andu jidentifika lill-persuna taxxabbli mhux re;istrata bil-mezz ta’ numru tar-re;istrazzjoni tal-VAT. Fuq il-ba]i tat-tag[rif u]at g[al din l- identifikazzjoni, l-Istati Membri ta’ konsum jistg[u j]ommu s-sistemi tag[hom ta’ identifikazzjoni.
A 1110
Il-Kummissarju g[andu jinnotifika b’mezzi elettroni/i lill-persuna taxxabbli mhux stabbilita bin-numru tar-re;istrazzjoni tal-VAT allokat lilha.
5. Il-Kummissarju g[andu jeskludi mir-re;istru ta’ l-identifikazzjoni lill- persuna taxxabbli mhux stabbilita jekk>
(a) tkun innotifikat lill-Kummissarju li ma tkunx g[adha aktar tipprovdi servizzi elettroni/i< jew
jew
(b) jista’ ji;i mod ie[or pre]unt li l-attivitajiet taxxabbli tag[ha jkunu ntemmu<
(/) ma tkunx g[ada tikkonforma mal-[ti;ijiet me[tie;a biex tkun permessa li tu]a l-iskema spe/jali< jew
(d) tonqos b’mod persistenti li tikkonforma mad-dispo]izzjonijiet ta’ din it- Taqsima.
6. Il-persuna taxxabbli mhux stabbilita g[andha tibg[at lill-Kummissarju b’mezzi elettroni/i denunzja tat-taxxa fuq il-valur mi]jud g[al kull tlett xhur kalendarji, sew jekk ikunu ;ew provduti servizzi elettroni/i sew jekk le. Id-denunzja g[andha tintbag[at fi ]mien 20 jum li ji;u wara t-tmiem ta]-]mien ta’ taxxa li g[alih tkun tirreferi dik id-denunzja.
7. Id-denunzja tat-taxxa fuq il-valur mi]jud g[andha ssir fuq dik il-formola hekk kif il-Ministru jista’ b’regolamenti jippreskrivi.
8. Id-denunzja tat-taxxa fuq il-valur mi]jud g[andha ssir f’euro. Sa dak i]-
]mien li l-munita nazzjonali tkun l-euro, il-Kummissarju jista’ je[tie; li d-denunzja tat-taxxa ssir bil-Lira. Jekk il-provvisti jkunu saru f’muniti o[ra, ir-rata tal-kambju valida g[all-a[[ar data li fiha g[andha ti;i rapportata t-taxxa g[andha tintu]a biex timtela d-denunzja tat-taxxa fuq il-valur mi]jud. Ir-rati tal-kambju g[andhom ikunu dawk ippublikati mill-Bank ?entrali Ewropej f’dak il-jum, jew jekk ma jkun hemm ebda pubblikazzjoni f’dak il-jum, fil-pubblikazzjoni tal-jum li ji;i wara.
9. Il-persuna taxxabbli mhux stabbilita g[andha t[allas it-taxxa fuq il-valur mi]jud fi]-]mien li tibg[at id-denunzja. Il-[las g[andu jsir f’kont tal-bank f’denominazzjoni euro, komunikat lill-Kummissarju. Sa dak i]-]mien li l-munita nazzjonali tkun l-euro, il-Kummissarju jista’ je[tie; li l-[las f’kont tal-bank b’denominazzjoni Lira.
10. Persuna taxxabbli mhux stabbilita li tag[mel u]u mill-iskema g[andha, minflok li tag[mel it-tnaqqis skond l-artikolu 23 ta’ dan l-Att, fuq talba, ting[ata [las lura ta[t dawk il-kondizzjonijiet u su;;etta g[al dawk il-limitazzjonijiet hekk kif il- Ministru jista’ b’regolamenti jippreskrivi.
A 1111
11. Il-persuna taxxabbli mhux stabbilita g[andha ]]omm dokumentazzjoni tat-transazzjonijiet koperti b’din l-iskema spe/jali f’dettal suffi/jenti biex tkun tippermetti lill-amministrazzjoni tat-taxxa ta’ l-Istat Membru ta’ konsum li jistabbilixxi li d-denunzja tat-taxxa fuq il-valur mi]jud li g[aliha tirreferi l-partita 6 ta’ din it-Taqsima tkun kif imiss. Din id-dokumentazzjoni g[andha tintg[amel disponibbli elettronikament fuq talba tal-Kummissarju u ta’ l-Istat Membru ta’ konsum. Din id-dokumentazzjoni g[andha tin]amm g[al ]mien ta’ 6 snin mid-data li fiha tkun twettqet it-transazzjoni.
A 1112

(Artikolu 2)

IL-ÓMISTAX-IL SKEDA
Territorji tal-Komunità
1. Bla [sara g[ad-dispo]izzjonijiet l-o[ra ta’ din l-Iskeda, “Stat Membru” tfisser l-erja ta’ applikazzjoni tat-Trattat li jwaqqaf il-Komunità Ekonimika Ewropea kif definit dwar dak l-Istat fl-Artikolu 299 ta’ dak it-Trattat esklu]i, dwar l-Istati elenkati fl-Ewwel Kolonna tat-Tabella f’din il-partita, it-territorji elenkati fit-Tieni Kolonna>

2. Minkejja d-dispo]izzjonijiet ta’ hawn fuq, l-Isle of Man u l-Prin/ipalita ta’ Monaco g[andhom jitqiesu b[ala territorji ta’ Stati Membri u transazzjonijiet li jori;inaw fi jew huma ma[suba g[al>
(a) l-Isle of Man g[andhom jitqiesu li jori;inaw fi jew ma[suba g[ar-Renju
Unit tal-Gran Brettanja u l-Irlanda ta’ Fuq<
(b) Prin/ipalita ta’ Monaco g[andhom jitqiesu li jori;inaw fi jew ma[suba g[ar-Repubblika Fran/i]a.

(Artikolu 2)

IS-SITTAX-IL SKEDA
A 1113
O::ETTI TAS-SISA
“O;;etti tas-sisa” tfisser o;;etti ta’ xi wa[da mid-deskrizzjonijiet li ;ejjin sal- limitu li dawn huma su;;etti g[ad-dazju tas-sisa skond l-Att dwar id-Dazju tas-Sisa>
(a) ]jut minerali<
(b) alko[ol u xorb alko[oliku< (/) tabakk manifatturat.
A 1114
48. (1) Persuna li kienet, minnufih qabel id-d[ul fis-se[[ ta’ l- artikolu 10 ta’ l-Att prinçipali kif sostitwit bl-artikolu 10 ta’ dan l-Att, re;istrata ta[t l-Att prinçipali, g[andha, kemm-il darba ma titqiesx li tkun re;istrata ta[t l-artikolu 11 ta’ l-Att prinçipali kif sostitwit b’dan l- Att, titqies li tkun fid-data tad-d[ul fis-se[[ ta’ dak l-artikolu 10 kif sostitwit persuna re;istrata ta[t dak l-artikolu 10 kif hekk sostitwit.
(2) Persuna li minnufih qabel id-d[ul fis-se[[ ta’ l-artikolu
11 ta’ l-Att prinçipali kif sostitwit bl-artikolu 10 ta’ dan l-Att, kienet klassifkata ta[t l-Att prinçipali kif kien qabel fis-se[[ b[ala persuna e]enti g[andha fid-data tad-d[ul fis-se[[ ta’ dak l-artikolu 11 ta’ l-Att prinçipali kif hekk sostitwit titqies li tkun persuna re;istrata ta[t l-artikolu
11 u mhux b[ala re;istrata ta[t l-artikolu 10, it-tnejn ta’ l-Att prinçipali kif sostitwiti bl-artikolu 10 ta’ dan l-Att.
(3) Minkejja t-t[assir ta’ l-artikolu 86, 87, 88 u 90 bl-artikolu
45 ta’ dan l-Att u tas-subartikolu 85 (3) bl-artikolu 44 ta’ dan l-Att, id- disposizzjonijiet ta’ dawk l-artikoli kif kienu fis-se[[ qabel id-d[ul fis- se[[ ta’ l-artikoli 44 u 45 ta’ dan l-Att g[andhom jibqg[u jirregolaw kull [a;a hemm fihom regolata li ti;ri matul kull ]mien hemm indikat.
(4) Sabiex ji;i evitat kull dubju qieg[ed hawn ji;i provdut li l-Att dwar Taxxa fuq Valur Mi]jud li sar li;i bl-Att XXIII ta’ l-1998 g[andu jitqies li kien dejjem fis-se[[ sa mill-bidu fis-se[[ tieg[u skond id-disposizzjonijiet tieg[u u li kull emenda li saret fih sa minn meta sar li;i ilhom fis-se[[ sa mid-data li dawn ;ew fis-se[[ kif hemm provdut fl-Att u dan minkejja kull tilwima jew pretensjoni dwar ir-regolarità tal-mod kif dawn saru li;i fil-Kamra< u d-disposizzjonijiet ta’ dan is- subartikolu g[andhom ikunu awtorità bi]]ejjed sabiex l-Att jibqa’ jkollu effett legali (bla [sara g[al dawk l-emendi li jkunu saru wara) u kull validament ulterjuri g[al kull ma sar jew naqas milli jsir skond id- disposizzjonijiet tieg[u.
49. (1) Meta o;;etti>
(a) jid[lu f’Malta qabel id-data tal-ade]joni< u
(b) kienu tqeg[du mad-d[ul f’Malta ta[t re;im ta’
sospensjoni ta’ dazju tad-dwana< u
(/) ma kienux rilaxxati minn dan ir-re;im qabel id-data ta’
l-ade]joni,

Disposizjonijiet transitorji.

Dispo]izzjonijiet tran]itorji spe/jali dwar /erti mportazzjonijiet.

A 1115
id-disposizzjonijiet fis-se[[ fi]-]mien li l-o;;etti kienu tqeg[du ta[t dan ir-re;im g[andhom ikomplu japplikaw wara d-data ta’ l- ade]joni sakemm l-o;;etti jieqfu milli jibqg[u ta[t dan ir-re;im.
(2) Il-;rajja ta’ xi wa[da mill-;rajjiet li ;ejjin fid-data ta’ l-ade]joni jew wara dik id-data g[andha titqies b[ala importazzjoni f’Malta>
(a) it-tne[[ija, ukoll jekk irregolari, ta’ l-o;;etti f’Malta mir- re;im ta’ importazzjoni temporanja li ta[tu kienu tqeg[du qabel id-data ta’ l-ade]joni<
(b) it-tne[[ija, ukoll jekk irregolari, ta’ l-o;;etti f’Malta mir- re;im ta’ sospensjoni ta’ dazju tad-dwana, [lief g[al importazzjoni temporanja u transits, li ta[tu kienu tqeg[du qabel id-data ta’ l- ade]joni<
(/) it-terminazzjoni f’Malta ta’ pro/edura nterna ta’ transit li bdiet qabel id-data ta’ l-ade]joni fil-Komunita g[all-g[anijiet ta’ provvista ta’ o;;etti mwettqa qabel id-data ta’ l-ade]joni b’korrispettiv fit-territorju tal-Komunita minn persuna taxxabbli waqt li tagixxi b[ala tali. Il-provvista ta’ o;;etti bil-posta g[andha g[al dan il-g[an titqies b[ala proçedura nterna ta’ transit<
(d) it-terminazzjoni f’Malta ta’ pro/edura esterna ta’ transit
li bdiet qabel id-data ta’ l-ade]joni<
(e) kull irregolarita jew ksur mag[mul f’Malta matul proçedura ta’ transit li bdiet fil-kondizzjonijiet imsemmija fil- paragrafu (/) jew matul pro/edura ta’ transit estern imsemmija fil-paragrafu (d)<
(f) l-u]u f’Malta, minn kull persuna, ta’ o;;etti li kienu ;ew fornuti lilha qabel id-data ta’ l-ade]joni fit-territorju ta’ Stat Membru ie[or, jekk>
(i) il-provvista ta’ dawn l-o;;etti kienet e]entata jew su;;etta li tkun e]entata min[abba esportazzjoni< u
(ii) dawn l-o;;etti ma kienux importati f’Malta qabel id-data ta’ l-ade]joni.
A 1116
(3) Meta l-importazzjoni ta’ o;;etti sse[[ f’xi wa[da mi/-
/irkostanzi msemmija fis-subartikolu (2), ebda ;rajja taxxabbli ma sse[[
jekk>
(a) l-o;;etti huma trasportati barra l-Komunita< jew
(b) l-o;;etti mportati skond it-tifsira tal-paragrafu (2)(a) ma jkunux mezz ta’ trasport u jkunu trasportati lejn l-Istat Membru li minnu kienu esportati u lill-persuna li esportathom< jew
(/) l-o;etti mportati skond it-tifsira tal-paragrafu (2)(a) ikunu mezz ta’ trasport li jkun ;ie miksub jew importat, qabel id- data ta’ l-ade]joni, fil-kondizzjonijiet ;enerali ta’ tassazzjoni ta’ Stat Membru u, jew, ma jkunux ibbenefikaw minn e]enzjoni jew [las lura tat-taxxa fuq il-valur mi]jud min[abba l-esportazzjoni tag[hom. Din il-kondizzjoni titqies li tkun t[arset meta d-data tad-d[ul fis-servizz ta’ dan il-mezz ta’ trasport tkun aktar kmieni mill-1 ta’ Jannar 1996.”.
(4) Kliem u fra]ijiet u]ati f’dan l-artikolu jkollhom l-istess tifsir mog[ti lilhom fl-Att prinçipali kif emendat b’dan l-Att u g[andhom jiftehmu skond dan.
(5) Id-disposizzjonijiet tal-partita 19 tat-Tieni Skeda u tal- partita 15 tat-Tielet Skeda (it-tnejn ta’ l-Att prinçipali kif sostitwit bl- artikolu 47 ta’ dan l-Att) g[andhom ikunu ming[ajr pre;udizzju g[ad-
disposizzjonijiet ta’ dan l-artikolu.”.
Mg[oddi mill-Kamra tad-Deputati fis-Seduta Nru. 34 ta’ l-24 ta’ Settembru,
2003.
ANTON TABONE

Speaker

RICHARD J. CAUCHI

Skrivan tal-Kamra tad-Deputati

A 1117
I assent.
(L.S.) GUIDO DE MARCO
President
3rd October, 2003

ACT No. X of 2003

AN ACT to amend the Value Added Tax Act, Cap. 406.

BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:-

1. (1) The short title of this Act is the Value Added Tax (Amendment) Act, 2003. This Part shall be read and construed as one with the Value Added Tax Act, hereinafter in this Part referred to as “the principal Act”.

(2) This Act shall come into force on such date or dates as the Minister of Finance may by notice in the Gazette appoint, and different dates may be so appointed with respect to different provisions thereof, except for article 20 which shall be deemed to have come into force on the 1st January 1999.

2. For the Arrangement of Act in the principal Act there shall be substituted the following:-

“ARRANGEMENT OF THE ACT Part I Preliminary

1. Short title and commencement

2. Interpretation

3. Administration

Short Title and commencement.

Substitution of Arrangement of Act.

A 1118

Part II Scope of the Tax

4. Charge to tax

5. Taxable person and economic activity

6. Operations constituting supplies, intra community acquisitions and importations

7. Place of supply, intra community acquisitions and importations

8. Time of supply, intra community acquisitions and importations

9. Exemptions

Part III Registration and tax period

10. Registration of taxable persons

11. Registration of taxable persons carrying on small undertakings

12. Registration of persons making intra-community acquisitions

13. General provisions with respect to registrations

14. Further classification of registered persons

15. Notice relating to certain transactions

16. Information by taxable persons not registered under this Part

17. Tax period

Part IV Determination and Payment of the Tax

18. Taxable value

19. Rate of tax

20. Persons liable for the payment of the tax

21. Payment of the tax

22. Output tax, input tax and credit for input tax

23. Deductions

24. Refund of excess credit

25. Refunds to persons not registered under article 10

26. Claim for refund under article 25

Part V Returns, Assessments, Penalties and Appeals

27. Tax returns

28. Adjustments to tax returns

29. Presumption as to declarations in tax returns

30. Declarations by exempt persons and other statements, etc

31. Power to make assessments where a return has not been furnished

32. Power to make assessments when a return has been furnished

33. Power to make assessments on other persons

34. Assessments

35. Additional and revised assessments

36. Presumption as to amounts shown in assessments

37. Administrative penalty for incorrect tax return

38. Administrative penalty for default in the furnishing of a tax return or other declarations or statements

39. Administrative penalty for default in application for registration or giving a notice

40. Administrative penalty for default by any person registered under article

11

41. Reduced and increased penalties

42. Reasonable excuse

43. Appeal against an assessment

44. Other matters that may be referred to Appeal

45. Value Added Tax Appeals Board

46. Matters regulated by the Ninth Schedule

47. Appeal to the Court of Appeal

Part VI Records and Information

48. Records to be kept

49. Inclusion of tax in the price of supplies

50. Tax Invoice

51. Documents to be provided in other cases

52. Production of invoices by persons to whom a supply is made

53. Inspections

54. Access to places of habitation

55. Information held by certain licensed persons

56. Official secrecy

Part VII Special Cases

57. Special cases

Part VIII Collection, Security and Refunds

58. Suit by the Commissioner

59. Executive title

60. Restrictions on the release of imported goods

61. Powers relating to imported goods

62. Special privilege

63. Security for tax due on supplies

64. Shorter period for the delivery of a return

65. Judicial auction

66. Representatives

67. Appropriation of payment

68. Refunds

69. Repayment of tax that was paid but not due and of overpaid tax

70. Diplomatic and consular arrangements

71. Repayment of tax in other cases

Part IX Miscellaneous

72. Validity of notices, etc

73. Delivery and service of notices, etc

74. Interest

75. Power to make regulations

A 1119
A 1120

Part X Offences and Penalties

76. Failure to apply for registration, or to keep or deliver records and returns

77. Irregularities in records, etc and false representations

78. Recurrent offences

79. Obstruction of officials

80. Offences relating to importations

81. General offence

82. Offences by principal officers of bodies of persons and by employers

83. Prosecution

84. Compromise penalty

Part XI Transitional Provisions

85. Saving

86. Interpretation of certain contracts

Schedules

First Schedule

Activities of Public Authorities

Second Schedule

Supplies, Intra-Community Acquisitions and Importations

1. Supplies: general rule

2. Energy

3. Rights over property

4. Delivery on deferred terms

5. Hire purchase

6. Transfer of goods under a contract for commission

7. Contract of works

8. Obligation to refrain from an act or to tolerate an act

9. Incidental supplies

10. Exchange

11. Supplies by disclosed agents

12. Supplies by undisclosed agents

13. Supply for consideration of goods forming part of an economic activity

14. Application of goods forming part of an economic activity

15. Private use of goods forming part of an economic activity

16. Transfer of a going concern

17. Transfer of goods to another Member State

18. Intra-community acquisitions

19. Importations

Third Schedule

Place of Supplies, Intra-Community Acquisitions and Importations

1. Supply of goods: general rule

2. Goods installed or assembled

3. Goods supplied on board ships, aircraft or trains

4. Distance sales

5. Supply of services: general rule

6. Services relating to immovable property

7. Transport and ancillary services

8. Cultural, etc activities

9. Valuation of and work on movable property

10. Services supplied where the customer is established

11. Telecommunication services and electronically supplied services

12. Intermediaries

13. Intra-community acquisitions: general rule

14. Place of intra-community acquisitions under an identification number assigned under this Act

15. Importations

Fourth Schedule

Time of Supplies, Intra-Community Acquisitions and Importations

1. Date of the chargeable event in the case of supplies of goods

2. Date of the chargeable event in the case of supplies of services

3. Date when tax on supplies becomes chargeable

4. Date when tax on exempt intra-community supplies becomes chargeable

5. Date of the chargeable event in the case of intra-community acquisitions

6. Date when tax on intra-community acquisitions becomes chargeable

7. Date of the chargeable event and when tax becomes chargeable in the case of importations

Fifth Schedule

Exemptions

Part One

Exempt with credit supplies

1. Exports

2. International goods traffic

3. Intra-community supplies

4. International transport and ancillary services

5. Brokers and other intermediaries

6. Sea vessels

7. Aircraft

8. Gold

9. Food

10. Pharmaceutical goods

11. Transport

Part Two

Exempt without credit supplies

1. Immovable property

2. Insurance services

A 1121
A 1122

3. Credit, banking and other services

4. Cultural and religious services

5. Sports

6. Services related to certain exempt services

7. Services supplied by independent groups

8. Services by non-profit making organisations to their members

9. Lotteries

10. Postal services

11. Health and welfare

12. Education

13. Supplies of goods in respect of which the supplier had not qualified for input tax credits

Part Three

Exempt intra community acquisitions

1. Intra-community acquisitions made for the purpose of a subsequent supply

2. Acquisitions of goods whose supply or importation is exempt

3. Acquisitions of goods where the tax would be refundable

4. Duty suspension regime

5. Food

6. Investment gold

7. Goods subject to the margin scheme

Part Four

Exempt Importations

1. Importation of goods whose supply is exempt

2. Goods exempt from customs duty

3. Goods transported from a third territory

4. Catches of fish

5. Re-importation

6. Food

7. Investment gold

Part Five

Definitions

1. Food

2. Food supplied in the course of catering

3. Pharmaceutical goods

4. Immovable property

5. Non-profit making organisations

6. Investment gold

Sixth Schedule

Thresholds

Part One

Small Undertakings

1. Threshold at the time of application

2. Persons registered under article 10

3. Threshold of persons registered under article 11

4. Turnover

5. Relevant period

6. Calendar quarter

7. Entry Threshold and Exit Threshold

8. Information to be given to the Commissioner

Table

Part Two

Acquisitions Threshold

1. The acquisitions threshold

2. The value of intra-community acquisitions

Part Three

Distance Sales Threshold

1. Distance sales threshold

2. Value of distance sales

Seventh Schedule

Taxable Value

Taxable value of supplies: items 1 to 8

Taxable value of intra-community acquisitions: items 9 to 10

Taxable value of importations: items 11 to 13

Eighth Schedule

Rate of Tax

Ninth Schedule

Appeals to the Value Added Tax Appeals Board

1. Composition of the Board

2. Secretary to the Board

3. Competence of the Board

4. Appeals against assessments

5. Payment of the tax

6. References to the Board

7. Procedures of the Board

Tenth Schedule

Deductions

1. Eligibility for credit for input tax

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2. Evidence of input tax

3. Tax which is not to be treated as input tax

4. Tax partially treated as input tax

5. Attribution of input tax

6. Partial attribution

7. Adjustment relating to input tax on the acquisition of capital goods

8. Alternative methods of partial attribution

9. Rounding up

10. Bad debts relief

11. Deductions on account of a reduction in the taxable value of supplies or intra-community acquisitions

12. Saving provision

Eleventh Schedule

Records

1. Records to be kept by persons registered under article 10

2. Matters to be included in the accounts

3. The value added tax account

4. Correction of mistakes by means of an adjustment in a subsequent tax return

5. Annual value added tax account

6. Exceptions

7. Records of intra-community acquisitions

8. Records of distance sales

Twelfth Schedule

Tax Invoice

1. Form of tax invoice

2. Contents

3. Categories of supplies

4. Tax invoice by retailers

5. Currency

6. Supplies on which no tax is chargeable

7. Reverse charge

8. New means of transport

9. Margin scheme

10. Document provided by a person to himself

11. Invoices by electronic means

Thirteenth Schedule

Fiscal Receipt

1. Interpretation

2. Obligation to issue receipt

3. Receipt issued by a fiscal cash register

4. Door to door sales of gas, milk or bread

5. Supplies from pumps of leaded petrol, unleaded petrol and diesel (gas)

oil

6. Supplies of food and beverages by a canteen situated in a work or study area

7. Supplies of goods by means of vending machines

8. Services supplied by means of machines

9. Accounting for fiscal receipts supplied or approved by the

Commissioner

10. Exemption from obligation to issue fiscal receipt

11. Obligation to retain and produce receipt

12. Fiscal cash register

13. Fiscal taxi meter

Fourteenth Schedule

Special Cases Part One Professional Services

1. Interpretation

2. Time of supply

3. Date when services are performed

4. Free supply

5. Invoices and receipts for professional services

6. Tax on services where tariffs of fees are established by law

7. Tax claimed from third parties

8. Option to adopt invoice basis

9. Professional services

Part Two

Second-hand goods, works of art, collectors’ items and antiques

1. Interpretation

2. Second-hand goods dealer

3. Supplies

4. Taxable value

5. Applicable option

6. Input tax

7. Separate accounting

8. Purchase invoice

9. Sales invoice

10. Option available for second-hand goods dealers

11. Sales by public auction

12. Repossessed goods

Part Three

Supplies by Retailers and by Civil, Mechanical and Electrical

Engineering Contractors

Part Four

Travel Agents

1. Interpretation

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Substitution of article 2 of the principal Act.

2. Application

3. Services supplied to be deemed as a single transaction

4. Place of supply

5. Taxable value

6. Input tax

7. Supplies outside the Community

8. Powers of the Commissioner

9. Records

Part Five

Tax in Danger

Part Six

Investment Gold

1. Meaning of investment gold

2. Option for taxation

3. Special obligations for traders in investment gold

Part Seven

Special Scheme for Electronically Supplied Services

Fifteenth Schedule

Territories of the Community

Sixteenth Schedule

Excise Goods”

3. For article 2 of the principal Act there shall be substituted the following:

“Interpretation.

2. (1) In this Act, unless the context otherwise requires - “accession date” means the 1st May 2004;
“accommodation”, when provided on a bed and breakfast, half board or full board basis, includes the provision of any services normally falling within the meaning of accommodation on such a basis and included in the price therefor;
“acquisitions threshold” means the threshold determined in accordance with Part Two of the Sixth Schedule;
“administrative penalty” means a penalty imposed in virtue of the provisions of Part V;
“assessment” means an assessment that may be made in virtue of the provisions of Part V but does not include a provisional assessment;
“Board” means the Value Added Tax Appeals Board established in terms of article 45;
“Commissioner” means the Commissioner of Value Added Tax appointed in terms of the provisions of sub- article (1) of article 3 or any public officer or other person to whom a delegation has been made in accordance with sub-article (2) or (3) of that article while he is acting within the terms of that delegation;
“Community” means the territories of the Member
States as defined in the Fifteenth Schedule;
“customs duty suspension regime” has the meaning assigned to it in the Fourth Schedule;
“distance sale” has the meaning assigned to it in the Third Schedule;
“economic activity” has the meaning assigned to it in article 5;
“established” shall be construed in accordance with the provisions of sub-articles (2) and (3) of this article;
“excise goods” means the goods defined in the
Sixteenth Schedule;
“exempt supply”, “exempt acquisition” or “exempt importation” means a supply, an intra-community acquisition or an importation which is exempt in terms of article 9;
“exempt with credit supply” is a supply to which
Part One of the Fifth Schedule applies;
“exempt without credit supply” is a supply to which
Part Two of the Fifth Schedule applies;
“goods” means any asset the supply of which is treated as a supply of goods in terms of the Second Schedule;
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“goods forming part of an economic activity” means goods, including fixed assets, used by a taxable person for the purpose of his economic activity;
“importation” has the meaning assigned to it in the Second Schedule, and “imported” shall be construed accordingly;
“importer” with respect to imported goods means the person in whose name the goods are at the time when tax on the importation becomes chargeable in accordance with the Fourth Schedule;
“input tax” has the meaning assigned to it in article
22(2) and “input tax credit” has the meaning assigned to it in article 22(3);
“intra-community acquisition” has the meaning assigned to it in the Second Schedule;
“intra-community supply” means a supply of goods that are transported by or on behalf of the supplier or the person to whom the supply is made from a Member State to another Member State;
“Malta” has the meaning assigned to it by the
Constitution and includes the continental shelf thereof;
“Member State” has the meaning assigned to it in the Fifteenth Schedule;
“Minister” means the minister responsible for finance;
“new means of transport” means a means of transport to which paragraph (a) hereof applies and which meets the conditions of paragraph (b) hereof-
(a) this paragraph applies to a vessel exceeding 7.5 metres in length, an aircraft the take- off weight of which exceeds 1,550 kilograms or a motorised land vehicle the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7.2 kilowatts, intended for the transport of passengers or goods except for:
(i) a sea-going vessel which is used for navigation on the high seas and carrying passengers for reward, or for the purpose of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing but does not include ships’ provisions; and
(ii) aircraft used by airlines operating for reward chiefly on international routes;
(b) the conditions that must be met for the purpose of this definition are:
(i) in the case of a land vehicle, that it was supplied not more than six months after the date of first entry into service or has not travelled more than 6,000 kilometres;
(ii) in the case of sea vessels, that it was supplied not more than three months after the date of first entry into service or has not sailed for more than 100 hours;
(iii) in the case of an aircraft, that it was supplied not more than three months after the date of first entry into service or has not flown for more than 40 hours;
“non-taxable legal person” means a person, other than a physical person, who is not a taxable person;
“non-taxable person” means a person who is not a taxable person;
“output tax” has the meaning assigned to it in article 22(1); “person” includes a physical person, a body of
persons, a public authority and any entity capable of
carrying on an economic activity;
“provisional assessment” means a provisional assessment made in terms of article 32;
“public authority” means the Government of Malta, a department or division of the Government of Malta, a local council set up in accordance with the Local Councils Act, an authority vested with distinct personality set up by an Act of Parliament or a corporation constituted by an Act of Parliament;
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“self-supply” means the use or application of goods forming part of the economic activity of a person that does not consist of the delivery of goods to or the performance of services for another person but which is treated as a supply of goods or a supply of services in terms of the Second Schedule;
“supply” means an operation which is treated as a supply of goods or a supply of services in terms of the Second Schedule;
“tax” means the value added tax chargeable under this Act but does not include an administrative penalty or interest;
“tax invoice” means an invoice or a document serving as invoice that contains the information required by the Twelfth Schedule;
“tax period” means a period determined in accordance with article 17;
“tax return” means the return required to be furnished in terms of article 27;
“taxable acquisition” means an intra-community acquisition on which tax is chargeable in terms of article
4 and which is not exempt from tax in terms of article 9;
“taxable importation” means an importation on which tax is chargeable in terms of article 4 and which is not exempt from tax in terms of article 9;
“taxable person” has the meaning assigned to it in article 5;
“taxable supply” means a supply on which tax is chargeable in terms of article 4 and which is not exempt from tax in terms of article 9;
“taxable value” means the value of a supply, of an intra-community acquisition or of an importation determined in accordance with the Seventh Schedule;
“third territory” means any territory which is not a
Member State;
“transport” and “transported” include dispatch and dispatched;
“value added tax identification number” means an individual number assigned by the competent authority of a Member State that has a prefix in accordance with ISO International Standard 3166 - alpha 2, and “a person identified for value added tax purposes in a Member State” means a person to whom such an individual number has been assigned and who, for the purpose of a supply, communicates that number to the supplier”;
(2) The provisions of this sub-article and of sub-article (3) shall apply for the purpose of determining the place where a person is established:
(a) a taxable person is established in a country if he has established his economic activity or has a fixed place of establishment from which he carries on that economic activity in that country or, being a physical person who has not fixed his economic activity or who does not have a fixed place of establishment in any country, has a permanent address or usually resides in that country;
(b) a non-taxable legal person is established in a country if it is constituted under the law of that country or if it has a fixed place in that country from which it carries on its activities;
(c) a non-taxable physical person is established in the country where he has a permanent address or usually resides.
(3) Where, in terms of sub-article (2), a taxable person falls to be treated as established in Malta and in another country with respect to the same transaction, and where it is necessary for the proper application of any provision of this Act that he should be treated as established only in one of those two countries, he shall, to the extent that it is so necessary, be treated as established only in the country with which that transaction is more closely connected.”.
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Substitution of article 4 of the principal Act.

4. For article 4 of the principal Act there shall be substituted the following:-

“Charge to tax.

4. Subject to the other provisions of this Act there shall be charged, levied and collected on account of the Government a value added tax -
(a) on every supply of goods or of services that takes place in Malta made on or after 1 January 1999 for consideration by a taxable person acting as such other than a supply made by a person registered under article
11;
(b) on every intra-community acquisition made for consideration on or after the accession date in Malta where -
(i) it is an acquisition of goods, other than new means of transport and excise goods, made by a taxable person acting as such who is registered under article 10 or 12 or a non-taxable legal person who is registered under article 12 pursuant to an intra-community supply that -

(A) takes place outside Malta; and

(B) is made by a taxable person acting as such who is not eligible, with respect to that supply, for an exemption under a special scheme for small undertakings in force in a Member State;

or

(ii) it is an acquisition of new means of transport made by any person; or
(iii) it is an acquisition of excise goods made by a taxable person or a non-taxable legal person;
(c) on every importation that takes place in Malta on or after 1 January 1999.”.

Amendment of article 5 of the principal Act.

5. Article 5 of the principal Act shall be amended as follows:

(a) for the marginal note thereof there shall be substituted
“Taxable person and economic activity”;
(b) sub-articles (1) and (2) thereof shall be renumbered as sub-articles (2) and (3) respectively;
(c) there shall be added the following new sub-article (1): “(1) “Taxable person” means a person who carries on
an economic activity, whatever the purpose or result of that
activity.”;
(d) in sub-article (3) as renumbered the words “to this Act” shall be deleted and there shall be added the words “and except where such treatment as non-taxable persons would lead to significant distortions in competition”;
(e) immediately after sub-article (3) as renumbered there shall be added the following:
“(4) A person who does not carry on an economic activity within the meaning of the foregoing provisions but who, from time to time, makes an intra-community supply of new means of transport shall, for the purpose of any such supply, be treated as a taxable person.
(5) For the purpose of this article “employee” means an individual bound to an employer by a contract of employment or by other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employee’s liability and includes the holder of an office.”.

6. For article 6 of the principal Act there shall be substituted the following:-

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Substitution of article 6 of the principal Act.

“Operations constituting supplies, intra- community acquisitions and importations.

6. The provisions of the Second Schedule shall apply for the purpose of determining any question as to whether an operation is to be treated as:
(a) a supply of goods, a supply of services, an intra-community acquisition or an importation;
(b) made for consideration;
(c) made by a taxable person acting as such.”.
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Substitution of article 7 of the principal Act.

7. For article 7 of the principal Act there shall be substituted the following:-

“Place of supplies, intra- community acquisitions and

importations.

7. The provisions of the Third Schedule shall apply for the purpose of determining the place where a supply or an intra-community acquisition or an importation takes place.”.

Substitution of article 8 of the principal Act.

8. For article 8 of the principal Act there shall be substituted the following:-

“Date of the chargeable event and date when tax becomes chargeable .

8. The date when a chargeable event takes place and the date when tax thereon becomes chargeable shall be determined in accordance with the provisions of the Fourth Schedule.”.

Substitution of article 9 of the principal Act.

9. For Article 9 of the principal Act there shall be substituted the following:-

“Exemptions.

9. (1) There shall be exempt from tax -
(a) the supplies to which Part One or Part Two of the Fifth Schedule applies;
(b) the intra-community acquisitions to which
Part Three of the Fifth Schedule applies;
(c) the importations to which Part Four of the Fifth
Schedule applies.
(2) Any provision contained in or under any law empowering the Minister to grant an exemption from import duties on the importation of goods chargeable under the Import Duties Act shall be construed as empowering the Minister to grant, in the same circumstances, in the same manner, and subject to the same conditions and limitations provided for in any such provision, an exemption from tax chargeable under this Act on the importation of the said goods.”.

Substitution of Part III and Part IV of the principal Act.

10. For Part III and Part IV of the principal Act there shall be substituted the following:-

Registration of taxable persons.

“PART III REGISTRATION AND TAX PERIOD

10. (1) A taxable person established in Malta who is not registered under this article or under article 11 shall apply to be registered under this article by not later than thirty days from the date on which he makes a supply for consideration in Malta other than an exempt without credit supply.
(2) Paragraph (1) does not apply to a person who is treated as a taxable person only by reason of the fact that he makes, from time to time, an intra-community supply of new means of transport
(3) A taxable person established in Malta who is not registered under this article shall, if so requested by the Commissioner, apply to be registered under this article within thirty days from the date on which he is served with a notice containing such a request.
(4) A taxable person who is not established in Malta, who is not registered under this article and who is liable for the payment of the tax on a supply in terms of article
20 shall apply to be registered under this article by not later than thirty days from the date of that supply.
(5) Any person who is not a person registered under this article and who carries on or intends to carry on an economic activity may apply to be registered under this article.
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this article:
(6) The Commissioner shall register under
(a) every person who in his opinion is liable to apply for registration in terms of sub-articles (1), (3) or (4);
(b) any person who has made an application in terms of sub-article (5) if the Commissioner is satisfied that that person carries on or intends to carry on an economic activity and -
(i) is likely to be entitled, if he becomes so registered, to claim input tax credits under the provisions of article 22; or
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Registration of taxable persons carrying on

a small undertaking.

(ii) has made or is likely to make an intra- community acquisition in Malta for the purpose of operations carried out outside Malta;
(c) any person whose registration under article
11 is cancelled in accordance with sub-article (5)
thereof.
(7) Every person registered under this article shall within fifteen days from the happening of any of the following events notify that event in writing to the Commissioner:
(a) a change in circumstances that affects the particulars declared in the application for his registration under this article or otherwise furnished to the Commissioner in connection with his registration or appearing in the registration certificate;
(b) the cessation or transfer of his economic activity or part thereof;
(c) such other event as may be prescribed.
(8) Without prejudice to sub-article (3) of article 11, the Commissioner may at any time cancel the registration of a person under this article if he has reason to believe that that person would not, if he were not so registered, be required to apply for registration or entitled to be registered under this article.
11. (1) When a taxable person established in Malta who is not registered under this article carries on an economic activity which qualifies as a small undertaking in terms of the provisions of the Part One of the Sixth Schedule he may apply to the Commissioner to be registered under this article.
(2) The Commissioner shall register under this article any person who has made an application under sub- article (1) if he is satisfied that that person is eligible for such registration.

Registration of persons who make intra- community acquisitions.

(3) When a person is, immediately before his registration under this article, registered under article 10 the Commissioner shall, upon the registration of that person under this article, cancel the registration under article 10.
(4) A person registered under this article -
(a) may, at any time, apply to the Commissioner for the cancellation of his registration under this article;
(b) shall, within thirty days from the date on which his economic activity does no longer qualify as a small undertaking in terms of the relevant provisions of Part One of the Sixth Schedule, apply to the Commissioner for the cancellation of that registration.
(5) When a taxable person makes an application for the cancellation of his registration under this article or where the Commissioner has reason to believe that the economic activity of a person does no longer qualify as a small undertaking in terms of the relevant provisions of Part One of the Sixth Schedule, the Commissioner shall cancel the registration of that person under this article and register that person under article 10.
(6) Without prejudice to sub-article (5), the Commissioner may at any time cancel the registration of a person under this article if he has reason to believe that that person does not carry on or has ceased to carry on an economic activity or that it is not likely that his economic activity will include any activities other than exempt without credit supplies.
12. (1) When a taxable person who is not registered under article 10 or a non-taxable legal person intends to make an intra-community acquisition in Malta and, on account of that acquisition, the value of his intra-community acquisitions in Malta during the calendar year in which he makes that acquisition exceeds the acquisitions threshold he shall apply to be registered under this article, unless he is already so registered, by not later than the date of that acquisition.
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(2) A taxable person who is not registered or liable to be registered under article 10 or a non-taxable legal person may, unless he is registered under this article, at any time apply to be registered under this article.
(3) The Commissioner shall register under this article any person who in his opinion is liable to apply for such registration in terms of sub-article (1) or who makes an application for registration when he is so entitled in terms of sub-article (2).
(4) When a person is liable to apply for registration in terms of sub-article (1) on account of an intra-community acquisition, the registration of that person under this article shall be deemed to be effective as from the date of that acquisition.
(5) A person registered under this article in the circumstances mentioned in sub-article (1) may apply for the cancellation of his registration at any time after the expiration of the calendar year following that in which he was so registered if the value of his intra-community acquisitions has not exceeded the acquisitions threshold in the year in which he makes such an application or in the preceding calendar year.
(6) A person registered under this article upon an application in accordance with sub-article (2) may apply for the cancellation of his registration at any time after the expiration of two consecutive calendar years following the year in which he was so registered if the value of his intra-community acquisitions has not exceeded the acquisitions threshold in the year in which he makes such an application or in the preceding calendar year
(7) The value of intra-community acquisitions for the purpose of this article shall be determined in accordance with Part Two of the Sixth Schedule
(8) The Commissioner shall cancel the registration of a person under this article:

General provisions with respect to registrations.

(a) if that person is registered under article 10, in which case the cancellation shall take effect from the effective date of the said registration;
Provided that if that person ceases to be registered under article 10 on a date when he would not have been entitled to apply for the cancellation of his registration under this article had he remained registered under this article, the Commissioner shall, on that date, register that person again under this article;
or
(b) if that person is entitled to have his registration under this article cancelled and applies for such a cancellation in accordance with sub-article (5) or (6), in which case the cancellation shall take effect on 1 January of the year in which the application is made..
13. (1) An application for registration or for the cancellation of a registration under this Part shall be made on such form as the Minister may by regulations prescribe and shall contain the particulars specified in that form.
(2) The Commissioner shall allocate a registration number to every person registered under article 10, 11 or 12 and shall deliver a registration certificate to every such person containing the registration number, the article under which the registration was made, the effective date of the registration and such other particulars as the Commissioner may deem appropriate. The Commissioner may change the registration number of any person as he may consider necessary and shall notify that person of any such change.
(3) A registration number allocated under article
10 or 12 shall have the prefix “MT” in accordance with ISO International Standard 3166 - alpha 2. A registration number allocated under article 11 shall not have such a prefix and shall not be treated for any purposes of this Act as a value added tax identification number.
(4) When the registration of a person under article
10, 11 or 12 is cancelled the Commissioner shall serve a notice on that person indicating the effective date of the cancellation.
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Further classification of registered persons.

Notice relating to certain operations.

(5) The cancellation of the registration of a person shall not relieve that person from any liability incurred under this Act in virtue of anything done before the date of the cancellation or from the obligation to make an application for a fresh registration in any of the circumstances under which he is required to apply for registration in terms of any provision of this Part.
(6) The Minister may by regulations make provision for the registration of a number of persons as one person or for a person to be registered separately in respect of different branches or departments of his economic activity in such circumstances, in respect of such supplies and subject to such conditions as may be specified in the said regulations.
(7) The Minister may by regulations exempt any person or class of persons from any of the provisions of this Part and may by such regulations make such an exemption subject to such conditions and limitations as may be prescribed.
14. Without prejudice to the other provisions of this Part the Commissioner may classify persons registered under this Part by reference to the description or sector of their activities and such other matters as he may deem necessary or appropriate and any classification so made shall unless the contrary is proved be deemed to be a correct classification for the purpose of determining the applicability or otherwise of any provision of this Act to which the classification may be relevant.
15. (1) Any person who is not registered under article 10 or 12 and who intends to make an intra-community acquisition of a new means of transport shall give notice thereof to the Commissioner by not later than the date of that acquisition.
(2) Any person who is not registered under article
10 and who intends to make an intra-community supply of a new means of transport shall give notice thereof to the Commissioner by not later than the date of that supply.
(3) Any taxable person or non-taxable legal person who is not registered under article 10 or 12 and who intends to make an intra-community acquisition of excise goods shall give notice thereof to the Commissioner by not later than the date of that acquisition.

Information by persons who are not registered under this Part.

Tax period.

(4) When a taxable person who is not registered under article 10 or a non-taxable legal person becomes liable for the tax on a supply made to him in terms of article 20(2) he shall give notice to the Commissioner within thirty days from the date on which he receives an invoice or similar document for that supply.
(5) A notice to the Commissioner under this article shall be given with respect to each transaction to which this article applies on such form as the Minister may by regulations prescribe.
16. Every taxable person or non-taxable legal person who is not registered under this Part shall supply any such information relating to the date of the commencement or cessation of his activity, the nature of that activity and the transactions made in the course or furtherance thereof as may be prescribed.
17. (1) The Commissioner shall allocate a tax period to every person registered under article 10.
(2) Except as otherwise provided in this article a tax period means a period of three calendar months commencing on the first day immediately following the end of the preceding tax period.
(3) The Minister may by regulations prescribe in respect of such class or classes of persons as may be specified in the said regulations a tax period of more or less than three months.
(4) The first tax period for a person shall commence on the date that person is registered under article 10 and end on such date as may be determined by the Commissioner.
(5) When, during a tax period of a person, his registration under article 10 is cancelled, that period shall end on the last day of the month in which that cancellation is made and shall be the last tax period of that person, saving the allocation of a new tax period to that person should he be subsequently registered again under article 10.
(6) The Commissioner may by means of a notice served on a person registered under article 10 in any particular case vary any tax period for that person in such manner as may be specified in that notice.”.
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Taxable value.

Rate of tax.

Persons liable for the payment of the tax.

“PART IV

DETERMINATION AND PAYMENT OF THE TAX

18. The taxable value of supplies, intra-community acquisitions and importations shall be established in the manner laid down in the Seventh Schedule.
19. (1) The tax chargeable on every taxable supply, other than a supply referred to in sub-article (2), shall be at the rate of fifteen per cent of the taxable value of the supply.
(2) The tax chargeable on every taxable supply specified in the Eighth Schedule shall be at such rate or rates, not being higher than fifteen per cent or lower than five per cent of the taxable value of the supply, as specified in that Schedule.
(3) The tax chargeable on every taxable intra- community acquisition of goods shall be that applicable to the supply of like goods in terms of the foregoing provisions of this article.
(4) The tax chargeable on every taxable importation, other than an importation referred to in sub-article (5), shall be at the rate of fifteen per cent of the taxable value of the importation.
(5) The tax chargeable on every taxable importation as may be specified in the Eighth Schedule shall be at such rate or rates, not being higher than fifteen per cent or lower than five per cent of the taxable value of the importation, as may specified in that Schedule.
20. (1) Saving the other provisions of this article - (a) the payment of the tax on a taxable supply
shall be a liability of the person who makes the supply;
(b) the payment of the tax on a taxable acquisition shall be a liability of the person who makes the acquisition;
(c) the payment of the tax on a taxable importation shall be a liability of the importer.
(2) The payment of the tax on a taxable supply made by a person who is not established in Malta and who is
not registered under article 10 to a person established in Malta shall be a liability of the person to whom the supply is made if the supply is -
(a) a supply of goods made to a taxable person registered under article 10 or 12 or to a non-taxable legal person registered under article 12 who is identified as such on a tax invoice for that supply, where:
(i) the person who supplies the goods is identified for value added tax purposes in another Member State and has made an exempt intra- community acquisition of those goods in Malta for the purpose of that supply; and
(ii) the goods acquired under the said intra- community acquisition were transported from a Member State, other than the State where the taxable person who made the supply is so identified, to the person to whom the supply is made; and
(iii) the supplier designates the person to whom the supply is made as the person liable to pay the tax on that supply;

or

(b) a supply of services made to a taxable person which in terms of the Third Schedule is treated as taking place where the customer is established; or
(c) a supply of goods or of services, other than a supply to which paragraph (a) or (b) refers, made to a taxable person registered under article 10.
(3) When a person mentions the tax on an invoice or a document serving as an invoice for a supply he shall, unless he is the person liable for the tax in terms of the foregoing provisions of this article, be jointly and severally liable for the tax on that supply together with that person.
(4) A person who is a representative of another person in terms of article 66 shall, within the limits set out in that article, be jointly and severally liable for the tax together with the person of whom he is a representative.
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Payment of the tax.

21. (1) Every person registered under article 10 shall pay to the Commissioner by not later than the date on which he is required to furnish a tax return for a tax period an amount equivalent to the excess, if any, of the output tax for that period over the deductions that he has a right to make in accordance with article 23: Provided that that person may set off any excess tax credit for a previous tax period, that has not been refunded or become refundable in terms of article 24, against any tax payable in accordance with this sub-article.
(2) Every person liable for the payment of the tax in accordance with sub-articles (1) or (3) of article 20, other than tax payable in accordance with sub-article (1) of this article, shall pay that tax to the Commissioner by not later than the fifteenth day of the month following that during which it becomes chargeable.
(3) Every person liable for the payment of the tax in accordance with article 20(2), other than tax payable in accordance with sub-article (1) of this article, shall pay that tax to the Commissioner by not later than the fifteenth day of the month following that during which he is required to deliver the notice specified in article 15(4).
(4) Interest shall be due on any tax which is not paid by the date on which it becomes payable at the rate of one per cent for each month or part thereof during which that tax remains unpaid or at such other rate as may be prescribed.

(5) The payment of the tax shall be accompanied by the delivery to the Commissioner of the respective form as the Minsiter may by regulations prescribe: Provided that tax on importations shall be payable to the Comptroller of Customs on behalf of the Commissioner and shall be made at such place and be accompanied by such forms as the Comptroller may direct.

Output tax, input tax and credit for input tax.

22. (1) The output tax of a person registered under article 10 is the tax on supplies and on intra-community acquisitions that becomes chargeable during that period and for which that person is liable in terms of sub-articles (1) and (2) of article 20;
(2) The input tax of a taxable person is the tax that becomes chargeable on:
(a) supplies made to him,
(b) intra-community acquisitions made by him, and
(c) importations made by him,
to the extent that the supplies so made and the goods so acquired or imported have been or are intended to be wholly used by him in the course or furtherance of his economic activity.
(3) Subject to sub-article (5) -
(a) the input tax credit for a tax period of a person registered under article 10 is an amount equivalent to so much of the input tax of that person that becomes chargeable during that period as is attributable to supplies made or intended to be made by him, being supplies to which sub-article (4) of this article applies;
(b) the input tax credit for the last tax period of a person whose registration under article 10 has been cancelled is an amount equivalent to so much of the input tax of that person that becomes chargeable during that period as is attributable to supplies made by him up to the end of that period, being supplies to which sub-article (4) of this article applies;
(4) This sub-article applies to: (a) taxable supplies;
(b) exempt with credit supplies;
(c) supplies which take place outside Malta which would, if made in Malta, be treated under the provisions of this Act as taxable supplies or as exempt with credit supplies;
(d) operations exempt from VAT, relating to:
(i) supplies by persons licensed under the Insurance Business Act or the Insurance Brokers and other Intermediaries Act, of insurance and re- insurance services, including related transactions, in respect of which they are so licensed;
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A 1146

Deductions.

(ii) the granting and negotiation of credit and the management of credit by the person granting it;
(iii) the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit;
(iv) transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collecting and factoring;
(v) transactions, including negotiation, concerning currency, bank notes and coins normally used as legal tender;
(vi) transactions, including negotiation, excluding management and safekeeping, in shares, interest in companies or associations, debentures and other securities, excluding documents establishing title to goods,
when the customer is established outside the Community or when those operations are directly linked with goods to be exported to a country outside the Community.
(5) The right to an input tax credit, the amount of the credit and the manner in which input tax is attributable to supplies are subject to the conditions, limitations, revisions and adjustments set out in the Tenth Schedule.
23. Every person registered under article 10 who furnishes a tax return for a tax period shall have the right to deduct from the output tax for that period:
(a) the input tax credit for that period;
(b) any other deductions to which he may be entitled for that period in accordance with the Tenth Schedule.

Refund of excess credit to persons registered under article

10.

Refunds to persons not registered under article

10.

24. (1) Saving the other provisions of this Act, when the deductions allowable to a person registered under article
10 for a tax period exceed the output tax of that person for that period the excess shall be an excess credit of that person for that period.
(2) The amount of excess credit of a person registered under article 10 for a tax period shall, to the extent that it is not set off against any amount due by that person to the Commissioner in accordance with article 21(1), be a refund payable to that person by not later than five months from the expiration of the time allowed for the furnishing of the tax return for that tax period or from the day on which the said return has been furnished to the Commissioner, whichever is the later.
(3) Interest shall be due to a person to whom a refund is due in accordance with this article at the rate specified in or prescribed in terms of article 21(4) from the date by which the refund is payable in accordance with this article until the date when it is paid or when a cheque or draft for the payment thereof is given or posted to that person by the Commissioner.
(4) For the purpose of any such verifications as he may consider necessary to ascertain the amount refundable, the Commissioner may, by notice in writing to the person to whom a refund is due, extend the time limit referred to in sub-article (2) by not more than twelve months: provided that the running of interest on the said refund shall not be meanwhile suspended.
25. (1) A person who is not registered or liable to be registered under article 10 but who is treated as a taxable person by reason of the fact that he makes an exempt supply of new means of transport may claim a refund of the tax charged on the supply to him or the intra-community acquisition or importation by him of that new means of transport: provided that the refund shall not exceed the tax that would be chargeable if the supply by him of the new means of transport in question were a taxable supply.
(2) A taxable person who is not registered or liable to be registered under article 10 and who is not established in Malta but is established in another Member State may claim a refund of his input tax.
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Claim for refund under article 25.

(3) A taxable person who is not registered or liable to be registered under article 10 and who is not established in the Community may claim a refund of his input tax if, in terms of the laws of the country in which he is established, a taxable person established in Malta would be entitled to a comparable benefit with respect to value added tax or similar taxes levied in that country.
(4) When goods transported from a third territory are imported into Malta by a non-taxable legal person, and when the place of arrival of the goods transported is a Member State other than Malta, the importer may claim a refund of the tax on the importation of those goods if he establishes that his acquisition of those goods was subject to value added tax in that other Member State.
26. A claim for a refund referred to in article 25 shall be made on such form as the Minister may by regulations prescribe and shall be made within such time, be accompanied by such documents and information and be subject to such limitations and conditions as may be prescribed.”.

Amendment of article 27 of the principal Act.

11. Article 27 of the principal Act shall be amended as follows:-

(a) in sub-article (1) thereof, for the words “Every registered person who is not an exempt person” there shall be substituted the words “Every person registered under article 10”;
(b) for sub-article (2) thereof there shall be substituted the following:-
“(2) Every person whose registration under article 10 is cancelled shall furnish the Commissioner with a tax return relating to the last tax period within thirty days from the date on which he is served with a notice referred to in sub-article (4) of article 13 or within such longer period as may be specified in the said notice: provided that this sub-article does not apply when the registration under article 10 is cancelled in the circumstances mentioned in sub-article (3) of article
11.”.
(c) in sub-article (3) thereof –
(i) immediately after the words “A tax return” there shall be added the words “furnished by a person registered under article 10”; and
(ii) for the words “on the form as prescribed in the Tenth Schedule to this Act” there shall be substituted the words “such form as the Minister may by regulations prescribe”.

12. For Article 28 of the principal Act there shall be substituted the following:-

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Substitution of article 28 of the principal Act.

“Adjust- ments to tax returns.

28. (1) Subject to sub-article (2), a person registered under article 10 who has made an incorrect declaration in a tax return furnished to the Commissioner for a tax period may correct the declaration by the delivery of such form as the Minister may by regulations prescribe. The provisions of article 27(4) with respect to tax returns shall apply mutatis mutandis to the delivery of the said form.
(2) An incorrect declaration in a tax return may be corrected by means of an adjustment in a subsequent tax return without the need for the delivery of a form as required by sub-article (1) to the extent allowed by and in the manner provided in the Eleventh Schedule, and when a correction has been so made the tax return shall not be deemed, with respect to the matters so corrected, to have contained any understatement or overstatement for the purpose of article
37(2)”.

13. Article 29 of the principal Act shall be amended as follows:-

(a) immediately after the words “When a person” there shall be added the words “registered under article 10”; and
(b) for the words “article 28 of this act.” there shall be substituted the following:-
“article 28: Provided that any such adjustment shall not give rise to any reduction in the tax liability or a tax credit or refund with respect to that tax period if it is made after the expiration of six years from the end of the year in which that tax period ends.”.

14. For article 30 of the principal Act there shall be substituted the following:-

Amendment of article 29 of the principal Act .

Substitution of article 30 of the principal Act.

“Further declarations and statements.

30. (1) Every person registered under article 11 shall furnish the Commissioner with periodical declarations relating to his economic activity on such form and at such intervals as the Minister may by regulations prescribe.
A 1150

Amendment of article 31 of the principal Act.

Amendment of article 32 of the principal Act.

(2) A person registered under article 12 shall furnish the Commissioner with declarations of his intra- community acquisitions on such form and at such intervals as the Minister may be regulations prescribe.
The provisions of article 27(4) with respect to tax returns shall apply mutatis mutandis to the delivery of the said form.
(3) Every taxable person shall make a recapitulative statement of exempt intra-community supplies on such form and at such intervals as the Minister may by regulations prescribe.
(4) Every taxable person and non-taxable legal person shall make such statements and shall produce such information and documents as may be reasonably required by the Commissioner for any purpose of this Act or as may be prescribed.”.

15. Sub-article (1) of article 31 of the principal Act shall be amended as follows:-

(a) immediately after the words “a person liable to furnish a tax return” there shall be added the words “under article 27”; and
(b) for the words “and the input tax” there shall be substituted the words “and the deductions”.

16. Article 32 of the principal Act shall be amended as follows:- (a) in sub-article (1) thereof:

(i) immediately after the words “furnished by a person” there shall be added the words “registered under article 10”;
(ii) the words “of the output tax and the input tax of that person for that period and of the administrative penalty to which that person became liable” shall be deleted;
(iii) immediately after the words “said tax period” there shall be added the following proviso:
“Provided that where the provisional assessment refers to the adjustment relating to input tax on capital goods mentioned in the Tenth Schedule, it shall be served by not later than six years from the end of the adjustment period mentioned in the said schedule.”; and
(b) in sub-article (2) thereof, immediately after the words
“shall contain” there shall be added the word “all”; and
(c) in sub-article (3) thereof, for the words “and the input tax” there shall be substituted the words “and the deductions”.

17. Article 33 of the principal Act shall be amended as follows:- (a) in the marginal note thereto, for the word “exempt” there

shall be substituted the word “other”;
(b) the present provision shall be renumbered as sub-article
(1) thereof:
(c) for the words “he was classified as an exempt person” in sub-article (1) thereof as renumbered, there shall be substituted the words “he was registered under article 11”;
(d) after sub-article (1) thereof, as renumbered there shall be added the following sub-article:
“(2) When a person who is not registered under article
10 and who is liable to pay tax under this Act does not pay the tax within the time allowed in terms of this Act for the said payment, the Commissioner may make an assessment of the tax payable by that person.
(3) When a person who is not registered under article
10 or 11 becomes liable to an administrative penalty under this Act the Commissioner may make an assessment of the administrative penalty to which that person became liable and serve that assessment on that person at any time within six years from the date on which that administrative penalty was payable.”.

18. For subarticle (2) of article 34 of the principal Act, there shall be substituted the following:

“(2) An assessment may be made by reference to such information, estimations or criteria as the Commissioner may, in his judgement, deem appropriate, and the Commissioner may also attribute the taxable value of taxable supplies, the output tax, the deductions allowable and the tax payable or excess credit resulting in respect of a number of tax periods to a particular tax period, provided that the person subject to the said aggregated assessment shall not be made liable to
A 1151

Amendment of article 33 of the principal Act.

Amendment of article 34 of the principal Act.

A 1152

Amendment of article 36 of the principal Act.

more tax, administrative penalty or interest than he would have been liable to had the amounts been attributed to particular tax periods.”.

19. For article 36 of the principal Act there shall be substituted the following:-

“Presumption as to

amounts shown in assessments.

36. Where an assessment is made on any person any amount of tax, deductions or administrative penalty assessed in that assessment shall, except if and to the extent that the assessment is cancelled or revised, be deemed for any of the purposes of this Act to be and to have always been the tax, the deductions and the administrative penalty properly due and allowable with respect to the tax period or the transactions to which that assessment refers.”.

Amendment of article 37 of the principal Act.

Amendment of article 38 of the principal Act.

20. Article 37 of the principal Act shall be amended as follows:-

(a) in sub-article (1) thereof, immediately after the words “furnished by a person” there shall be added the words “registered under article 10”;
(b) in sub-article (2) thereof –
(i) for the words “makes an adjustment of” there shall be substituted the word “corrects”; and
(ii) for the words “Article 28” there shall be substituted “sub-article 28(1)”; and
(c) in sub-article (3) thereof-
(i) for the words “by a registered person” there shall be substituted the words “by a person registered under article
10”; and
(ii) for the words “that person does not make an adjustment of” there shall be substituted the word “to the extent that that person does not correct”.

21. Article 38 of the principal Act shall be amended as follows:-

(a) in the marginal note thereto, after the words “of a tax return” there shall be added the words “or other declarations and statements”;
(b) the present provision shall be numbered as sub-article
(1) thereof;
(c) immediately after the words “Any person” in sub-article (1) thereof as renumber there shall be added the words “registered under article 10”; and
(d) after sub-article (1) thereof, as renumbered, there shall be added the following:-
“(2) Any person who, being required to furnish a declaration or statement in terms of article 30, does not furnish that declaration or statement within the time laid down in the relevant provisions of this Act shall be liable to an administrative penalty of ten liri for every month or part thereof that elapses from the date by which the declaration or statement should have been furnished in accordance with this Act and the date when it is furnished to the Commissioner.”.

22. Article 39 of the principal Act shall be amended as follows:-

(a) in the marginal note thereto, for the words “in application for registration” there shall be substituted the words “in applying for registration or giving a notice”;
(i) for the words “under this Act” there shall be substituted the words “under article 10”; and
(ii) for the words “in terms of the said provisions and the earlier of the date on which the registration is furnished” there shall be substituted the words “and the earlier of the date on which the application for registration is furnished”
(b) after sub-article (1) thereof, as numbered there shall be added the following:
“(2) Any person who, being required to apply for registration under article 12, does not make such an application within the time laid down in the relevant provisions of this Act shall be liable to an administrative penalty of the higher of -
(a) one per cent of the tax chargeable on the intra-community acquisitions in respect of which he is required to make such application; and
A 1153

Amendment of article 39 of the principal Act.

A 1154

Amendment of article 40 of the principal Act.

Amendment of article 44 of the principal Act.

(b) ten liri
for every month or part thereof that elapses from the date on which the application should have been made and the earlier of the date on which the application is furnished to the Commissioner and the date when that person is registered by the Commissioner.
(3) Any person who, being required to give a notice under article 15, does not give that notice within the time laid down in the relevant provisions of this Act shall be liable to an administrative penalty of ten liri for every month or part thereof that elapses from the date on which the notice should have been given and the date when that notice is given to the Commissioner.”.

23. Article 40 of the principal Act shall be amended as follows:- (a) in the marginal note thereto, for the words “exempt

person” there shall be substituted the words “person registered under article 11”;
(b) for the words “An exempt person who does not remain eligible to be classified as an exempt person” there shall be substituted the words “Any person registered under article 11 who does not remain eligible to be so registered”; and
(c) for the word “classification”, wherever it occurs, there shall be substituted the words “registration under article
11”.

24. Article 44 of the principal Act shall be amended as follows:- (a) for paragraph (b) thereof there shall be substituted the

following:
“(b) any tax chargeable on a supply or an acquisition other than tax assessed in an assessment and any deductions that may be claimed against such tax;”;
(b) in paragraph (c) thereof, immediately after the words “taxable supply” there shall be added the words “or a taxable acquisition”;
(c) in paragraph (e) thereof, immediately after the words
“of a supply” there shall be added the words “or of an acquisition”;
(d) in paragraph (f) thereof, for the words “a registered person” there shall be substituted the words “a person registered under article 10”; and
(e) for paragraph (k) thereof there shall be substituted the following:
“(k) the imposition of any administrative penalty in cases where such a penalty has been imposed in virtue of article 37,”.

25. For article 48 of the principal Act there shall be substituted the following:-

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Substitution of article 48 of the principal Act.

“Records to be kept.

48. (1) Every registered taxable person established in Malta shall keep full and proper records of all transactions carried out in the course or furtherance of his economic activity.
(2) Every person who is liable to tax on any transaction or who identifies himself as a person registered under this Act for the purpose of any transaction shall keep full and proper records of any such transaction.
(3) Every taxable person and every non-taxable legal person shall keep full and proper records of all intra- community acquisitions made by him.
(4) The records referred to in sub-articles (1), (2) and (3) shall be kept and stored in such manner, contain such details and be supported by such information, documents and accounts as set out in the Eleventh Schedule and such records, information, documents and accounts shall be retained for a period of at least six years from the end of the year to which they relate, or such other period or periods as the Minister may, in special cases, by regulations prescribe.
(5) The Commissioner may at any time within the period specified in sub-article (4) of this article request any person to produce the records, documents and accounts required to be kept by him in virtue of this article.”.

26. Article 49 of the principal Act shall be amended as follows:-

(a) for the marginal note thereto there shall be substituted the following “Inclusion of tax in the price for supplies”;

Amendment of article 49 of the principal Act.

A 1156

Substitution of articles 50 and 51 of the principal Act.

(b) the present provision shall be renumbered as sub-article
(1) thereof; and
(c) immediately after sub-article (1), as numbered there shall be added the following:
“(2) Where the amount of tax chargeable under this Act is not identified in a payment for a taxable supply or in a price charged, otherwise than in an invoice or a document serving as invoice issued by a taxable person to another taxable person, for a taxable supply that payment or price shall be deemed to be inclusive of tax.
(3) Where the amount of tax chargeable under this Act is not identified in the price charged for a supply on an invoice or a document serving as invoice issued by a taxable person to another taxable person that price shall be deemed to be exclusive of tax.”.

27. For articles 50 and 51of the principal Act there shall be substituted the following:-

“Tax invoice.

50. (1) Every person registered under article 10 who makes a supply, other than an exempt without credit supply, to another person who identifies himself for the purpose of that supply by means of a value added tax identification number shall provide that other person a tax invoice within thirty-one days from the earlier of:
(a) the date when the goods are delivered or the services are performed;
(b) the date on which a payment for that supply is received.
(2) When there is an application, disposal, transport or use of goods for which no consideration is charged or paid but which is deemed in terms of the Second Schedule to be a supply made by a person for consideration, that person shall, if he is a person registered under article 10, issue a tax invoice in which he indicates himself both as the person who made the supply and as the person to whom the supply is made.
(3) Every taxable person shall issue a tax invoice within the time stated in sub-article (1) in respect of every distance sale made by him.

“Documents to be provided in other cases.

(4) Where a person provides a document to himself which purports to be a tax invoice in respect of a taxable supply made to him by a person registered under article
10, that document may, subject to the provisions of the Twelfth
Schedule, be treated as the tax invoice required to be issued and delivered by the supplier in terms of this article.
(5) A tax invoice shall be issued in the form and in the manner and shall contain the particulars set out in the Twelfth Schedule.”.
51. Any person who makes any supply, other than an exempt without credit supply or other than a supply in respect of which a tax invoice is required to be issued in terms of article 50, shall provide to the person to whom the supply is made an invoice, receipt or other document which shall be issued in the form and in the manner and shall contain the particulars set out in the Thirteenth Schedule.”.
A 1157

28. In paragraph (c) of article 53 of the principal Act, for the words “whether any taxable or exempt with credit supplies have been made by or to that person or the value of any such supplies” there shall be substituted the words “whether any taxable or exempt with credit supplies have been made by or to that person or whether any intra- community acquisitions or importations have been made by that person or the value of any such supplies, acquisitions or importations”.

29. After sub-article (4) of article 56 of the principal Act there shall be added the following:-

“(5) Nothing contained in this article shall, after the accession date, prevent the disclosure by the Commissioner, of any information that is required to be disclosed in terms of Council Regulation (EEC) number 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) or of any such other Council Regulation as may be prescribed.
(6) For the purposes of this article, any information disclosed to the Commissioner by the fiscal authorities of another Member State in terms of any Council Regulation referred to in sub-article (5) shall be treated as information relating to and obtained for the purposes of this Act.”.

30. For article 57 of the principal Act there shall be substituted the following:-

Amendment of article 53 of the principal Act.

Amendment of article 56 of the principal Act.

Substitution of article 57 of the principal Act.

A 1158

“Special cases.

57. (1) The provisions of the Fourteenth Schedule shall apply with respect to the following operations, as defined in the said Schedule:-
(a) operations of tour operators and travel agents and of other persons acting as principals or intermediaries and carrying out operations commonly carried out by tour operators and travel agents;
(b) operations relating to second hand goods, works of art, collectors’ items, and antiques;
(c) operations carried out by retailers; (d) professional services;
(e) operations relating to civil, mechanical and electrical engineering contracts;
(f) operations relating to investment gold;
(g) the supply of electronic services by persons established outside the Community;
(h) such other operations as may be designated by an order as may be made, amended, substituted or replaced by the Minister and published in the Gazette.
(2) With respect to operations to which the Fourteenth Schedule applies and the obligations of persons involved in such operations that Schedule shall have effect notwithstanding anything to the contrary contained in the other provisions of this Act: provided that the other provisions of this Act shall apply to the said operations and obligations insofar as they are not inconsistent with anything contained in the said Schedule.”.

Amendment of article 63 of the principal Act .

31. Article 63 of the principal Act shall be amended as follows:

(a) in sub-article (1) thereof the word “registered” shall be deleted; and
(b) immediately after sub-article (2) hereof, there shall be added the following:
“(3) The co-contracting party of the person liable to pay the tax shall be held jointly and severally liable for the payment of the tax.
(4) The provisions of sub-article (3) shall not apply to an operation referred to in article 20(1) when and to the extent that the co-contracting party proves that he has paid the price and the related tax due to the supplier.”.

32. In article 64 of the principal Act, for the words “a registered person” there shall be substituted the words “a person registered under article 10”.

33. For article 65 of the principal Act there shall be substituted the following:-

A 1159

Amendment of article 64 of the principal Act.

Substitution of article 65 of the principal Act.

“Judicial auction.

65. (1) Where any assets belonging to an economic activity of a person are sold by judicial auction pursuant to any proceedings exercised by a creditor or by creditors of that person, and where that sale is treated as a supply of goods in terms of the relevant provisions of the Second Schedule and is subject to tax under this Act, the registrar of the court under the authority of which the sale is made shall, after notifying the person or persons appearing to be interested therein, remit to the Commissioner from the proceeds lodged in court, with preference over any other person not having a prior claim to that of the Commissioner as provided for in article 62, the tax chargeable on that supply.
(2) Any interested person may oppose the remittance referred to in sub-article (1) by means of writ of summons filed against the Commissioner within six working days from the date of the notification referred to in the said paragraph.
(3) No bid animo compensandi shall be approved for the purposes of article 331 of the Code of Organisation and Civil Procedure unless the tax chargeable, if any, on that supply has been lodged in court and remitted by the Registrar in accordance with sub-article (1).”.

34. Sub-article (2) of article 66 of the principal Act shall be amended as follows:

(a) the present provision shall be renumbered as paragraph
(a) thereof;
(b) in paragraph (a) thereof, as numbered after the words “not established in Malta” there shall be added the words “and is not established in the Community,” and for the words “the said person.” there shall be substituted the words “the said person;”.

Amendment of article 66 of the principal Act.

A 1160
(c) immeditely after paragraph (a) thereof, as numbered there shall be added the following:
“(b) when a person who is not established in Malta, but is established in the Community, is, or is required to be registered under this Act, he may, by means of a notice in writing to the Commissioner, nominate as his representative, any person resident in Malta who is acceptable to the Commissioner;
(c) for the purpose of this sub-article, the Minister may by regulations prescribe the conditions regulating such appointment.”.

Amendment of article 68 of the principal Act.

Amendment of article 69 of the principal Act.

Amendment of article 70 of the principal Act.

Substitution of article 71 of the principal Act.

35. For subarticle (1) of article 68 of the principal Act there shall be substituted the following:

(i) tax paid shall not be refundable except in the circumstances provided in Part IV or articles 69, 70 and 71.”.

36. Sub-article (4) of article 69 of the principal Act shall be amended as follows:-

(a) for the words “sub-article 2 of article 22” there shall be substituted the words “article 21(4)”; and
(b) in paragraph (a) thereto, for the words “article 26” there shall be substituted the words “article 24”.

37. Article 70 of the principal Act shall be amended as follows:- (a) for the marginal note thereto shall be substituted

“Diplomatic and consular arrangements”;
(b) sub-articles (1), (2) and (4) thereof shall be deleted; and
(c) sub-article (3) thereof shall be renumbered as the whole provision.

38. For article 71 of the principal Act there shall be substituted the following:

“Repayment of tax in other cases.

71. The Minister may by regulations provide for the repayment by the Government, subject to such limitations, conditions and formalities as may be prescribed in the said regulations, of:
(a) an amount not exceeding the tax chargeable on supplies made to non-taxable physical persons of goods exported by them outside Malta;
(b) tax paid on the supply of goods that are exported by the persons acquiring them in the framework of their humanitarian, charitable or teaching activities;
(c) tax paid on supplies to, or intra-community acquisitions and importations by, persons or classes of persons eligible under such schemes as may be specified in the regulations.

39. Article 75 of the principal Act shall be amended as follows:- (a) In paragraph (g) thereof, for the words “this Act;” there

shall be substituted the words “this Act.”; and
(b) Paragraph (h) thereof shall be deleted.

40. In paragraph (a) of article 76 of the principal Act immediately after the words “article 10” there shall be added the words “or 12”.

41. Article 77 of the principal Act shall be amended as follows:- (a) in paragraph (a) thereof, immediately after the words

“taxable supply” there shall be added the words “or any intra-
community acquisition”;
(b) paragraphs (f) to (m) thereof shall be renumbered (g) to
(n) respectively;
(c) immediately after paragraph (e) thereof, there shall be added the following new paragraph:
“(f) is an employee or agent of another person, and whose functions in that capacity include that of providing or producing a tax or other invoice or document which that other person is required to provide or to produce in terms of article 50, 51 or 52, fails to provide or produce such tax or other invoice or document or provides any such tax or other invoice or document which is incorrect or misleading in any material respect;”
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Amendment of article 75 of the principal Act.

Amendment of article 76 of the principal Act.

Amendment of article 77 of the principal Act.

A 1162

Amendment of article 82 of the principal Act.

Amendment of article 84 of the principal Act.

Amendment of article 85 of the principal Act.

(d) in paragraph (h) thereof as renumbered, for the words “classified for the purposes of this Act as an exempt person” there shall be substituted the words “registered under article 11”;

(e) in paragraph (i) as renumbered thereof:

(i) for the words “classified as an exempt person for the purposes of this Act” there shall be substituted the words “registered under article 11”;
(ii) for the word “so classified” there shall be substituted the word “so registered”; and
(iii) for the word “classification” there shall be substituted the word “registration”;
(f) in paragraph (j) as renumbered thereof:
(i) for the words “classified as an exempt person for the purposes of this Act” there shall be substituted the words “registered under article 11”; and
(ii) for the word “classified for the purposes” there shall be substituted the word “registered for the purposes”; and
(g) in paragraph (k) as renumbered thereof:
(i) for the words “ classified as an exempt person for the purposes of this Act” there shall be substituted the words “registered under article 11”; and
(ii) for the word “so classified” there shall be substituted the word “so registered”.

42. In subarticle (2) of article 82 of the principal Act for of the words “Where any thing” there shall be substituted the words “In addition and without prejudice to any liability of an employee or other person, where any thing”.

43. In sub-article (3) of article 84 of the principal Act for the words “seven days” there shall be substituted the words “fifteen days”.

44. Article 85 of the principal Act shall be amended as follows:- (a) in sub-article (1) thereof:

(i) for the words “supply of goods made before the effective date” there shall be substituted the words “supply of goods made before the 1 January 1999”; and
(ii) for the words “under that Act before the effective date” there shall be substituted the words “under that Act before that date”;
(b) in sub-article (2) thereof, for the words “before the effective date” there shall be substituted the words “before the 1
January 1999”; and
(c) sub-article (3) thereof shall be deleted.

45. Articles 86, 87, 88 and 90 of the principal Act shall be deleted and article 89 there of shall be renumbered as article 86 thereof.

46. In article 86 as renumbered of the principal Act for the words “the effective date”, wherever they occur, there shall be substituted the words “1 January 1999”.

47. For the Schedules to the principal Act there shall be substituted the following schedules:

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Deletion of articles

86, 87, 88 and 90 and renumbering of article 89 of the principal Act.

Amendment of article 86 of the principal Act.

Substitution of the Schedules to the principal Act.

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(Article 5(3))

“FIRST SCHEDULE

ACTIVITIES OF PUBLIC AUTHORITIES

The activities listed in the second column of the public authorities listed in the first column of this Schedule shall be deemed to be activities performed in the course or furtherance of an economic activity.

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(Article 6)

SECOND SCHEDULE

SUPPLIES, INTRA-COMMUNITY ACQUISITIONS AND IMPORTATIONS

Supplies: general rule

1 Except as otherwise provided in this Schedule -

(a) a supply of goods is the transfer of the right to dispose of tangible property as owner;

(b) a supply of services means a supply that is not a supply of goods.

Energy

2 The supply of electric current, gas, heat, refrigeration and other sources of energy shall be treated as a supply of goods.

Rights over property

3 (1) The transfer of an asset which is immovable property by definition of the law shall be treated as a supply of goods: provided that an emphyteutical grant for a period not exceeding fifty years shall be treated as a supply of a service.

(2) Subject to the other provisions of paragraph (1) of this item an assignment of any rights over property or of any intangible property whether or not it is the subject of a document establishing title is a supply of services.

Delivery on deferred terms

4 The delivery of the possession of goods pursuant to an agreement for the sale of those goods on deferred terms shall be treated as a supply of those goods.

Hire purchase

5 The delivery of the possession of goods pursuant to an agreement for the hire of those goods for a certain period where the agreement expressly contemplates that the ownership of those goods will be transferred at a time not later than the date on which an agreed price has been paid in full shall be treated as a supply of those goods.

Transfer of goods under a contract for commission

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6 The transfer of goods pursuant to a contract under which commission is payable on purchase or sale is a supply of those goods.

Contract of works

7 The delivery of goods pursuant to a contract of works, including a construction contract, whether or not the materials have been provided in full or in part by the customer, shall be treated as a supply of services, except in special circumstances as the Minister may, otherwise, by regulations prescribe.

Obligation to refrain from an act or to tolerate an act

8 An obligation to refrain from an act or to tolerate an act or situation is a supply of services.

Incidental supplies

9 (1) The provision by a person of goods for the purpose and in the course of maintenance or repair services supplied by that person shall be treated as part of the supply of those services.

(2) Save as otherwise provided in the Act or any regulations made under the Act, where a supply includes the provision of both goods and services and the consideration for that supply does not distinguish between the consideration for the goods and the consideration for the services, the supply shall be treated as a supply of goods or as a supply of services according to the principal nature of that supply.

Exchange

10 In a contract of exchange each of the parties shall be deemed to make a supply of any goods and any services he transfers or provides pursuant to that contract.

Supplies by disclosed agents

11 When a supply is made through an intermediary who acts in the name and for the account of another person that supply shall be treated as a supply made by that other person.

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Supplies by undisclosed agents

12 When goods or services are supplied through an agent who acts in his own name they shall be deemed to be supplied to that agent and supplied by that agent.

Supply for consideration of goods forming part of an economic activity

13 The transfer or disposal by a taxable person of goods forming part of his economic activity for consideration including:

(a) the sale by judicial auction pursuant to any proceedings exercised by a creditor or by creditors of that person

(b) the transfer of such goods by order made by or in the name of a public authority or in pursuance of the law against payment of compensation

shall be treated as a supply of goods by that taxable person acting as such.

Application of goods forming part of an economic activity

14 (1) Subject to paragraph (3), the application by a person registered under article 10 of goods forming part of his economic activity for his private use, or that of his staff, or the disposal thereof free of charge or, more generally, their application for purposes other than those of his economic activity, where the value added tax on the said goods or the component parts thereof was wholly or partly deducted shall be treated as a supply of goods for consideration by that taxable person acting as such.

(2) Paragraph (1) also applies with respect to the goods forming part of the economic activity of a person at the time when his registration under article 10 is, for any reason, cancelled:

Provided that the Commissioner may exempt that person from accounting for the supply when he has reason to believe that the taxable value is less than one hundred liri.

(3) This item does not apply to -

(a) a gift of goods made in the course or furtherance of that activity, otherwise than as one forming part of a series of gifts made to the same person, where the cost to the donor is not more than twenty

liri;

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(b) a gift of an industrial sample in a form not ordinarily available for sale to the public.

Private use of goods forming part of an economic activity

15 The use of goods forming part of an economic activity of a taxable person registered under article 10 by that person himself or by any other person for any purpose other than for the purpose of that economic activity, shall be treated as a supply of services for consideration made by that taxable person acting as such.

Transfer of a going concern

16 Notwithstanding the other provisions of this Schedule, the transfer by a person of assets of his economic activity shall be treated as neither a supply of goods nor a supply of services if:

(a) the assets are transferred to a person registered under article 10 to whom he transfers his economic activity, or part of that economic activity which is capable of separate operation, as a going concern; and

(b) the said assets are to be used by the transferee in carrying on the same kind of activity, whether or not as part of an existing economic activity, as that carried on by the transferor; and

(c) the said transfer is recorded in the records of the transferor indicating the registration number of the transferee.

Transfer of goods to another Member State

17 (1) The transfer by a taxable person of goods forming part of his economic activity to another Member State shall be treated as an intra-community supply of those goods for consideration.

(2) Goods shall be deemed to be transferred by a taxable person to another Member state if they are transported by or on his behalf from Malta to another Member State (“the second State”) for the purposes of his economic activity other than for the purposes of any one of the following transactions:

(a) the installation or assembly of those goods, with or without a trial run, by or on behalf of the taxable person within the second State;

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(b) the supply of those goods under a transaction that

constitutes a distance sale that takes place in the second State;

(c) the supply of those goods by or on behalf of the taxable person on board ships, aircraft or trains during the transport of passengers where the point of departure of that transport is in the second State;

(d) the supply of those goods by the taxable person in the second State under a transaction which would be treated as an exempt with credit supply in terms of the provisions of items 1 to 9 of Part One of the Fifth Schedule if made in Malta;

(e) the supply of services to the taxable person involving work on those goods physically carried out in the second State provided the said goods are returned to that person in Malta on the completion of the said work;

(f) the temporary use of those goods in the second State for the purpose of the supply of services by the taxable person if that person is established in Malta;

(g) the temporary use of those goods in the second State for a period not exceeding twenty-four months if the importation of those goods into that State for temporary use would qualify for a full exemption from import duties.

(3) Where a transport of goods satisfies the conditions of any sub- paragraph of paragraph (2) and, at a subsequent stage, those conditions are no longer met, the transport shall, at that subsequent stage, be treated as a transfer to which paragraph (1) applies.

(4) The Minister may by regulations prescribe simplification measures for the application of this item and of item 18, in accordance with Article 27 of Directive 77/388/EEC or in virtue of any other article in substitution therefor.

Intra-community acquisitions

18 (1) An intra-community acquisition is:

(a) the acquisition of the right to dispose as owner of goods which are transported by or on behalf of the supplier or the person acquiring them from a Member State to the person acquiring them in another Member State; or

(b) the use in a Member State by a taxable person for the purpose of his economic activity of goods transported by him or on his behalf from another Member State within the territory of which those goods were produced, extracted, purchased, acquired or imported by him for the purpose of his

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economic activity, where the transport of those goods would, if made from Malta to another Member State, be treated as a transfer of goods to another Member State in accordance with item 17;

(c) the acquisition by a non-taxable legal person of goods imported by that person into the Community and transported to a Member State other than the State of importation.

(2) Any transaction which is treated under this Act as a supply of goods or a supply of goods for consideration shall also be treated as involving an acquisition of the right to dispose as owner of those goods or an acquisition of those goods for consideration.

Importation

19. Importation means:

(a) the entry into Malta before the accession date of goods transported from any other country;

(b) the entry into the Community on or after the accession date of goods transported from a third territory excluding, however:

(i) goods which fulfil the conditions laid down in Articles 9 and 10 of the Treaty establishing the European Economic Community; and

(ii) goods covered by the Treaty establishing the European

Coal and Steel Community that are in free circulation.

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(Article 7)

THIRD SCHEDULE

PLACE OF SUPPLIES , INTRA-COMMUNITY ACQUISITIONS AND IMPORTATIONS

Supply of goods: general rule

1 Except as otherwise provided in this Schedule –

(a) a supply of goods that are not transported takes place where the goods are at the time when they are placed at the disposal of the person acquiring those goods;

(b) a supply of goods that are transported takes place where the goods are at the time when the transport of those goods begins;

(c) when the transport of goods begins outside the Community and ends in a Member State the supply of those goods by the importer and any subsequent supply up to the acquisition of those goods takes place in the Member State where they are imported.

Goods installed or assembled

2 A supply of goods that are installed or assembled, with or without a trial run, by or on behalf of the supplier takes place where the goods are installed or assembled.

Goods supplied on board ships, aircraft or trains

3 A supply of goods on board ships, aircraft or trains during the part of a transport of passengers effected in the Community takes place at the point of departure of the transport of passengers and, for the purpose of this item -

(a) “part of the transport of passengers effected in the Community” means the part of the transport effected, without a stop in a third territory, between the point of departure and the point of arrival of the transport of passengers;

(b) “the point of departure of the transport of passengers” means the first point of passenger embarkation foreseen within the Community, where relevant after a leg outside the Community;

(c) “the point of arrival of the transport of passengers” means the last point of disembarkation of passengers foreseen within the Community of passengers who embarked in the Community, where relevant before a leg outside the Community;

(d) a return trip shall be treated as a separate trip.

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Distance sales

4 (1) A distance sale means an intra-community supply of goods transported by or on behalf of the supplier which satisfies all the following conditions:

(a) the goods are not:

(i) new means of transport; or

(ii) goods that are installed or assembled by or on behalf of the supplier in the Member State where the transport ends; or

(iii) goods that are supplied under a transaction subject to a margin scheme on second hand goods, works of art, collectors’ items and antiques in the Member State where the transport begins;

(b) when the transport ends in Malta, the goods are acquired by a person who is not registered under article 10 or article 12;

(c) when the goods are transported from Malta the purchaser is not identified on the invoice for that sale by a value added tax identification number assigned by the Member State where the transport ends.

(2) A distance sale takes place in the Member State where the transport of the goods in question ends, provided that a distance sale of goods which are not excise goods shall be treated as taking place in the Member State from where the goods are transported if the following conditions are met:

(a) in the case goods transported to Malta -

(i) the total value of supplies of goods transported to Malta by the same supplier during the year in which the distance sale takes place, including the value of the distance sale in question, or during the calendar year immediately preceding that year does not exceed the Distance Sales threshold determined in accordance with Part Three of the Sixth Schedule; and

(ii) the supplier has not made a valid election in the Member State from where the goods are transported in terms of which the distance sale is to be treated as taking place in Malta;

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. (b) in the case of goods transported from Malta -

(i) the total value of supplies of goods transported to the Member State where the transport ends by the supplier of the distance sale in question during the year in which that sale takes place or during the calendar year immediately preceding that year does not exceed the threshold above which, in accordance with the value added tax legislation of that State, distance sales are subject to tax in that State by reason of their value; and

(ii) the supplier has not made a valid election in Malta in terms of which the distance sale is to be treated as taking place in the Member State where the transport ends.

(3) A valid election for the purpose of (2)(b)(ii) shall be made by means of a notice in writing to the Commissioner on a form acceptable to the Commissioner specifying the date from which it applies, not being earlier than thirty days from the date on which it is furnished, and shall apply to all distance sales made during the calendar year in which the election is made and for the two subsequent calendar years.

Supply of services: general rule

5 Except as otherwise provided in this Schedule a supply of services takes place where the person who makes the supply is established.

Services relating to immovable property

6 A supply of services in connection with immovable property, including the services of an architect, an estate agent or expert, a valuer or an appraiser, construction works and on site supervision of construction works takes place where the immovable property is situated.

Transport and ancillary services

7 (1) Transport services, other than intra-Community transport of goods, take place where the transport takes place, having regard to the distances covered.

(2) A supply of services consisting of transport services provided in an intra- Community transport of goods takes place in the Member State of departure: provided that where the services are rendered to a customer who is identified for the purpose of that supply by a value added tax identification number assigned by the competent authorities of another Member State the supply shall be deemed to take place in that other Member State.

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(3) A supply of services consisting in activities ancillary to transport, such as loading, unloading and handling, takes place where the services are physically carried out: provided that when they involve activities ancillary to intra-Community transport and are rendered to a customer who is identified for the purpose of that supply by a value added tax identification number assigned by the competent authorities of a Member State other than the State where the services are physically carried out the supply shall be deemed to take place in that other Member State.

.

(4) A supply of services rendered by intermediaries acting in the name and for the account of other persons which form part of the supply of services in an intra- Community transport of goods takes place in the Member State of departure of the transport: provided that where the services of the intermediary are rendered to a customer who is identified for the purpose of that supply by a value added tax identification number assigned by the competent authorities of another Member State the supply shall be deemed to take place in that other Member State.

(5) A supply of services rendered by intermediaries acting in the name and for the account of other persons which form part of the supply of services the purpose of which is activities ancillary to the intra-Community transport of goods takes place where the ancillary services are physically carried out: provided that where the services of the intermediary are provided to a customer who is identified for the purpose of that supply by a value added tax identification number assigned by the competent authorities of a Member State other than that where the ancillary services are physically carried out the supply shall be deemed to take place in the Member State which assigned that identification number.

(6) For the purpose of this item -

where:

(a) intra-Community transport of goods means transport of goods

(i) the place of departure and the place of arrival of the goods are situated in two different Member States; or

(ii) the place of departure and the place of arrival of the goods are situated in the same Member State but the transport is directly linked to a transport referred to in sub-paragraph (i);

(b) the place of departure of goods is the place where the transport of the goods actually starts, disregarding any distance actually travelled to the place where the goods are;

(c) the place of arrival of goods is the place where the transport of the goods actually ends.

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Cultural, etc activities

8 A supply of services consisting of cultural, artistic, sporting, scientific, educational or entertainment activities, the activities of promoters and organisers of the said activities, and activities ancillary thereto takes place where the activities are physically carried out.

Valuation of and work on movable property

9 (1) Subject to paragraph (2) a supply of services consisting in the valuation of tangible movable property or of work on tangible movable property takes place where the services are physically carried out.

(2) When services referred to in paragraph (1) refer to goods transported out of the Member State where the services are physically carried out after having been processed and are provided to customers identified for the purpose of those services by a value added tax identification number assigned by the competent authorities of another Member State the supply shall be deemed to take place in the latter Member State.

Services supplied where the customer is established

10 A supply of services listed in this item to a customer who is established outside the Community or to a customer who is a taxable person acting as such established in the Community but not in the same Member State as the supplier takes place where the customer is established:

(a) the transfer or assignment of a copyright, patent, trademark, trade-name or licence and similar rights;

(b) advertising services;

(c) services of consultants, engineers, consultancy bureaux, advocates, legal procurators, accountants, auditors, financial advisers and other similar services, as well as data processing and the supply of information;

(d) obligations to refrain from pursuing or exercising in whole or in part any economic activity, or a right referred to in this item;

(e) banking, financial, insurance and re-insurance transactions, excluding the letting of a place for the safe deposit of any goods or documents;

(f) the supply of staff;

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(g) the letting of movable tangible property with the exception of all forms of transport;

(h) the services of an intermediary who acts in the name and for the account of another, when he procures for his principal any of the services referred to in this item.

Telecommunication services

and electronically supplied services

11 (1) A supply consisting of telecommunication services or electronically supplied services rendered to a person established outside the Community or to a taxable person established in a Member State but not in the same Member State as the supplier takes place where the customer is established.

(2) Notwithstanding paragraph (1) a supply of telecommunication services or electronically supplied services rendered by a person established outside the Community to a person who is not a taxable person and who is established in the Community shall be deemed to take place in Malta if the effective use and enjoyment of those services takes place in Malta.

(3) In this item, “telecommunication services” means services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, as well as the provision of access to global information networks. “Telecommunication services” shall also include radio and television broadcasting services.

(4) In this item “electronically supplied services” means services relating to website supply, web-hosting, distance maintenance of programmes and equipment, supply of software and updating thereof, supply of images, text and information, and making databases available, supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events, and the supply of distance teaching.

Where the supplier of a service and his customer communicates via electronic mail, this shall not in itself mean that the service performed is an electronic service within the meaning of this item.

Intermediaries

12 A supply of services by intermediaries acting in the name and for the account of other persons, when such services form part of transactions other than those referred to in paragraph (4) or (5) of item 7, in item 10 or in item 11, takes place where those transactions are carried out: provided that where the services are rendered to a customer

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who is identified for the purpose of that supply by a value added tax identification number assigned by the competent authorities of a Member State other than that where those transactions are carried out the supply shall be deemed to take place in the Member State which assigned that identification number.

Intra-community acquisitions: general rule

13 An intra-community acquisition takes place where the goods are when the transport of the goods to the person acquiring them ends.

Place of intra-community acquisition under an identification number assigned under this

Act

14 (1) Without prejudice to item 13, when a taxable person makes an intra- community acquisition on which he is identified as registered under article 10 the acquisition shall be deemed to take place in Malta unless the person acquiring the goods establishes that the acquisition has been treated as taking place in another Member State and subject to value added tax in that State in terms of provisions in force under the law of that State corresponding to item 13.

(2) For the purpose of paragraph (1) an intra-community acquisition of goods shall be deemed to have been subject to value added tax in a Member State in terms of provisions in force under the law of that State corresponding to item 13 if all the following conditions are fulfilled:

(a) it is made for the purpose of a subsequent supply of those goods in that other Member State;

(b) the subsequent supply is made to a taxable person or a non-taxable legal person identified for value added tax purposes in the Member State of destination;

(c) the person to whom the subsequent supply is made is designated by the supplier as the person liable for the payment of the tax on that supply;

(d) the taxable person registered under article 10 reports the subsequent supply in the recapitulative statement required in terms of article 30(3).

Importations

15 An importation of goods takes place where the goods are at the time when the chargeable event takes place.

(Article 8)

FOURTH SCHEDULE

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DATE WHEN A CHARGEABLE EVENT TAKES PLACE AND WHEN TAX BECOMES CHARGEABLE

Date of the chargeable event in the case of supplies of goods

1 (1) In the case of a supply of goods the chargeable event takes place on the date when the goods are delivered.

(2) For the purpose of paragraph (1), when the delivery of goods, other than goods referred to in paragraph (3), gives rise to successive statements of account or payments the goods shall be treated as delivered, up to the value covered by those statements, on the last day of each period to which such statements of account or payments refer.

(3) Paragraph (2) does not apply to the delivery of goods pursuant to a contract for the hire of goods for a certain period or for the sale of goods on deferred terms, which provides that in the normal course of events ownership shall pass at the latest upon payment of the final instalment.

Date of the chargeable event in the case of supplies of services

2 (1) In the case of a supply of services, the chargeable event takes place on the date when the services are performed.

(2) For the purpose of paragraph (1), when the supply of services gives rise to successive statements of account or payments they shall be treated as performed, up to the value covered by those statements, on the last day of each period to which such statements of account or payments refer.

Date when tax on supplies becomes chargeable

3 The tax on a supply which takes place in Malta, other than a supply to which item 4 applies, becomes chargeable on the earlier of the following two dates:

(a) the date when the chargeable event takes place;

(b) the date when a payment is made for the supply to the extent covered by that payment:

Provided that where a tax invoice is issued within thirty days from the date determined under the foregoing provisions of this subsection the tax becomes chargeable on the date of the invoice.

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Date when tax on exempt intra-community supplies becomes chargeable

4 The tax on an exempt intra-community supply becomes chargeable on the earlier of the following two dates -

(a) the fifteenth day of the month following the date when the chargeable event takes place;

(b) the date on which a tax invoice is issued for that supply.

Date of the chargeable event in the case of intra-community acquisitions

5 In the case of an intra-community acquisition of goods the chargeable event takes place on the date which would be the date of the chargeable event had those goods been supplied in the Member State where the acquisition is made.

Date when tax on intra-community acquisitions becomes chargeable

6 The tax on an intra-community acquisition becomes chargeable on the earlier of the following two dates -

(a) the fifteenth day of the month following the date of the acquisition; (b) the date on which a tax invoice is issued to the person making the

acquisition for the supply of goods in question.

Date of the chargeable event and when tax becomes chargeable in the case of importations

7 (1) When goods are, on importation, placed under a customs duty suspension regime the chargeable event takes place and the tax becomes chargeable on the date when they cease to remain subject to that regime.

(2) When goods are, on importation, subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event takes place and tax becomes chargeable when the chargeable event for those Community duties takes place and those duties become chargeable.

(3) In the case of an importation of goods that is not subject to the Community duties referred to in paragraph (2), the chargeable event takes place and tax becomes chargeable when, if the importation were subject to those duties, the chargeable event for those Community duties would take place and those duties would become chargeable.

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(4) “Customs duty suspension regime” means any of the following arrangements and procedures to the extent that they provide, under the customs legislation of a Member State, for the temporary exemption from duty chargeable on the entry of goods into that State while the conditions required under those arrangements and procedures are met:

(a) the temporary storage of goods;

(b) the placing of goods in a free zone or free warehouse; (c) customs warehousing or inward processing;

(d) the admittance into territorial waters of goods on drilling and production platforms;

(e) the temporary entry of goods into that State; (f) external transit procedures;

(g) internal transit procedures.

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(Article 9)

FIFTH SCHEDULE

EXEMPTIONS

Part One

Exemptions with credit

This Part applies to the supplies listed herein subject to the definitions contained in Part Five.

Exports and like transactions

1. (1) The supply of goods dispatched or transported to a destination outside the Community by or on behalf of the seller.

(2) The supply of goods transported to a destination outside the Community by or on behalf of a purchaser not established within Malta, with the exception of goods transported by the purchaser himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use.

(3) The supply of services other than those exempted by item 5, consisting of work on movable goods acquired or imported for the purpose of undergoing such work within Malta, and transported outside the Community by the performer of the services or by the customer if not established within Malta, or on behalf of either of them.

International goods traffic

2. (1) The supply of goods intended to be placed or while they are placed under a customs duty suspension regime.

(2) The supply of services other than those exempted by item 6, consisting in work on movable goods that are intended to be placed or while they are placed under a customs duty suspension regime.

Intra-community supplies

3. (1) The intra-community supply of goods to a person who is identified on the relative invoice as a person identified for value added tax purposes by a valid and active value added tax identification number, excluding:

(a) a supply made by a person registered under article 11;

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(b) a supply that is subject to the special scheme of the profit margin in terms of Part Two of the Fourteenth Schedule.

(2) The intra-community supply of new means of transport to a person who is not identified for the purpose of that supply by a value added tax identification number.

(3) The intra-community supply of excise goods to a person who is not identified for the purpose of that supply by a value added tax identification number where the transport of the goods is carried out in accordance with Article 7 (4) and (5), or Article 16 of Directive 92/12/EEC, excluding:

(a) a supply made by a person registered under article 11;

(b) a supply that is subject to the special scheme of the profit margin in terms of Part Two of the Fourteenth Schedule.

(4) The intra-community supply of goods referred to in item 17(1) of the Second Schedule which would benefit from the exemption referred to in paragraph (1) of this item if it were made on behalf of another taxable person, excluding a supply that is subject to the special scheme of the profit margin in terms of Part Two of the Fourteenth Schedule.

International transport and ancillary services

4. (1) The international transport of persons; the transport of luggage and motor vehicles accompanying passengers and the supply of services related to the international transport of passengers.

(2) The transport of goods from a third territory and the supply of services ancillary thereto, where the value of these transport and ancillary services are included in the taxable value of the importation of those goods.

(3) The transport of goods which is directly connected with the export of those goods outside the Community.

(4) The transport of goods that are subject to a customs duty suspension regime.

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(5) The supply of services used for the purposes of transport referred to

in paragraph (3) and (4) and relating to the loading, unloading, transhipment, handling, stowage, weighing, measuring, control, valuation, storage, supervision or delivery.

(6) The supply of services relating to customs formalities on importation into or exportation outside the Community or on transit.

(7) The intra-community transport of goods effected to or from the islands composing the autonomous regions of Azores or Madera as well as ancillary services thereto.

Brokers or other intermediaries

5. The supply of services of brokers and other intermediaries who act in the name and for the account of another person when these persons take part in operations exempted by items 1, 2, 6, 7, 8, 9 and 10 of this Part of the Schedule.

Sea vessels

6. (1) The supply of vessels>

(a) used for navigation on the high seas and carrying passengers for reward or used for the purpose of commercial, industrial or fishing activities;

(b) used for rescue or assistance at sea or for coastal fishing; (c) of war.

(2) The supply to constructors, owners or operators of the vessels referred to in (1) of equipment incorporated or used therein.

(3) The supply of services consisting of the modification, maintenance, chartering and hiring of the vessels referred to (1) or equipment referred to in (2).

(4) The supply to the owners or to the operators of vessels referred to in

(1) of goods for the fuelling or provisioning thereof: provided that -

(a) with respect to vessels used for coastal fishing, this exemption is not applicable for board provisioning, and

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(b) with respect to war vessels, this exemption is limited to the fuelling and provisioning destined for vessels defined in subheading 89.01 of the Customs Tariff, leaving the country and bound for foreign ports or anchorages.

(5) The supply of services other than those referred to in (3), carried out for the direct needs of vessels referred to in (1), with the exception of war vessels, and for the direct needs of their cargo such as towage, pilotage, mooring, rescue services, valuation, use of the ports, services provided to the ship-owners by the maritime agents acting as such, services necessary for the entrance, departure or stay of the vessels in ports, and assistance provided to the passengers or the crew for the account of the ship- owners.

Aircraft

7. (1) The supply of aircraft destined to be used by airline operators for reward chiefly for international transport of passengers and/or goods.

(2) The supply to constructors, owners or operators of aircraft referred to in (1) of equipment incorporated or used therein.

(3) The supply of services consisting of the modification, maintenance, chartering and hiring of aircraft referred to in (1) or equipment referred to in (2).

(4) The supply to the owners or to the operators of aircraft referred to in

(1) of goods for the fuelling or provisioning thereof.

(5) The supply of services other than those referred to in (3) , carried out for the direct needs of aircraft referred to in (1) and for the direct needs of their cargo such as towage, pilotage, rescue services, valuation, use of the airports, services provided to aircraft operators by their agents acting as such, services necessary for the landing, take off or stay in airports, and assistance provided to the passengers or the crew for the account of the airline operators.

Gold

8. (1) The supply of gold to the Central Bank of Malta.

(2) The supply of investment gold, including investment gold represented by certificates for allocated or unallocated gold or traded on gold accounts and including, in particular, gold loans and swaps, involving a right of ownership or claim in respect of investment gold, as well as transactions concerning investment gold involving futures

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and forward contracts leading to a transfer of right of ownership or claim in respect of investment gold.

(3) The supply of services of agents who act in the name and for the account of another when they intervene in the supply of investment gold for their principal.

(4) The exemptions in paragraphs (2) and (3) shall be subject to the option for taxation in terms of Part Six of the Fourteenth Schedule.

Food

9. The supply of food for human consumption, excluding food supplied in the course of catering.

Pharmaceutical goods

10. The supply of pharmaceutical goods.

Transport

11. The supply of -

(a) transport by the scheduled bus service consisting of scheduled trips on scheduled routes;

(b) scheduled inter-island sea transport of passengers by authorised carriers and other scheduled sea transport of passengers recognised as such by the Commissioner;

(c) school transport supplied by an educational establishment recognised as such by the Commissioner or supplied to any such establishment for the purpose of being provided by it as school transport and school transport organised or supplied by a central office;

(d) transport supplied or organised by an employer or by a central office to transport employees to and from their place of work and recognised as such by the Commissioner.

In paragraphs (c) and (d) of this item “central office” has the meaning assigned to it in Legal Notice No. 144 of 1991 or any other regulations replacing that Legal Notice.

Part Two

Exemptions Without Credit

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This Part applies to the supplies listed herein subject to the definitions contained in Part Five. Items 2 and 3 are without prejudice to item 5 of Part One.

Immovable property

1. (1) The letting of immovable property excluding –

(a) the letting of or the provision of accommodation in any premises which for the purpose of the said letting or accommodation is required to be licensed in virtue of the Malta Travel and Tourism Services Act, or any Act which may be substituted therefor or in a holiday camp or camping site;

(b) the letting of premises and sites for parking vehicles where such premises or sites have been designated by the Commissioner as parking areas or which fall to be treated as such in terms of such regulations as may be prescribed;

(c) the letting of permanently installed equipment and machinery and the hire of safes;

(d) the letting of property by a limited liability company to a person registered under article 10 for the purpose of the economic activity of that other person.

(2) The transfer of immovable property.

Insurance services

2. The supply by persons licensed under the Insurance Business Act or the Insurance Brokers and Other Intermediaries Act, of insurance and reinsurance services, including related transactions, in respect of which they are so licensed.

Credit, banking and other services

3. (1) The granting and the negotiation of credit and the management of credit by the person granting it.

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(2) The negotiation of or any dealings in credit guarantees or any other

security for money and the management of credit guarantees by the person who is granting the credit.

(3) Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection and factoring.

(4) Transactions, including negotiation, concerning currency, bank notes and coins normally used as legal tender.

(5) Transactions, including negotiation, excluding management and safekeeping, in shares, interest in companies or associations, debentures and other securities, excluding:

(a) documents establishing title to goods; (b) certain interest in immovable property;

(c) rights in rem giving the holder thereof a right of user over immovable property;

(d) shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof.

(6) The supply of services consisting of the management or arrangement of any scheme as specified in the First Schedule to the Investment Services Act, by a person duly authorised by a licence issued under that Act.

Cultural and religious services

4. (1) Religious services.

(2) The supply of such cultural services and goods closely linked thereto as may be approved by the Minister.

Sports

5. The supply by non-profit making organisations of such services related to sport or physical recreation and provided to persons taking part in sport or educational education as may be approved by the Minister.

Services related to certain exempt services

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6. (1) The supply of staff by religious and philosophical institutions recognised as such by the Commissioner for the purpose of providing services referred to in paragraph (2) or (4) of item 11 or in paragraph (1) or (2) of item 12 of this Part with a view to spiritual welfare.

(2) The supply of goods and services by a non-profit making organisation in the course of an activity designed to raise funds to be used for the provision of goods and services which are exempt in terms of paragraph (2) or (4) of item 11 or of paragraph (1) or (2) of item 12 of this Part: provided the activity is recognised by the Commissioner as being exclusively designed for the said purpose and provided that this exemption is not likely to cause distortion of competition.

Services supplied by independent groups

7. Services supplied by independent groups of persons whose activities are exempt from or not subject to value added tax, for the purpose of rendering to their members the services directly necessary for the exercise of their activity, where these groups merely claim from their members exact reimbursements of their share of the joint expenses, provided that such exemption is not likely to produce distortion of competition.

Services by non-profit making organisations to their members

8. The supply of services for the benefit of their members in return for a subscription fixed in accordance with their rules by non-profit making organisations with aims of a political, trade union, religious, patriotic, philosophical, philanthropic or civic nature or whose main purpose is to represent and promote the common business or professional interests of their members: provided that in any case where, in the opinion of the Minister, this exemption is likely to cause distortion of competition, this exemption shall be subject to such exceptions or limitations as the Minister may by order in writing determine.

Lotteries

9. Government lotto and lotteries, the supply of agency services related thereto, and such other supplies related to gambling as may be approved by the Minister.

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Postal Services

10. The supply of public postal services, other than passenger transport and telecommunication services, and of goods, including postage stamps, incidental thereto.

Health and Welfare

11. (1) The supply of services by a person in the exercise of any profession regulated by the Medical and Kindred Professions Ordinance.

(2) The provision of care or medical or surgical treatment in any government hospital or institution or in any other hospital or institution approved by the Minister for the purposes of this paragraph.

(3) The supply of human organs, blood and milk.

(4) The supply of welfare services, including services supplied by homes for the elderly, and services for the protection and care of children and young people, supplied by any government institution or by any institution or organisation recognised by the Commissioner as a non-profit making institution or approved by the Minister for the purpose of this paragraph as any institution whose activities fall within the social and welfare policy of the government.

(5) The supply of transport services for sick, injured or disabled persons in vehicles specially designed for that purpose.

(6) The supply of goods where the said supply is connected with and essential for the supply of services referred to in paragraphs (2) and (4) of this item by the hospital, institution or home, as the case may be, supplying the said services.

Education

12. (1) The provision of education or educational research, including distance learning, by a government school or institution, by the University of Malta, by a school or institution registered under the Education Act, or by any educational establishment recognised as such by the Commissioner.

(2) The provision of education or educational research, including distance learning, of a kind provided by a school or university, or of religious instruction, by a non-profit making institution recognised as such by the Commissioner.

(3) Tuition given privately by teachers acting in an independent capacity in subjects which are normally taught in the course of education provided by a school or university but excluding tuition in recreational, physical or sporting activities or disciplines.

(4) The supply of goods where the said supply is connected with and essential for the supply of services referred to in paragraphs (1), (2) and (3) of this item by the school, institution, university or teacher, as the case may be, supplying the said services.

Supplies of goods in respect of which the supplier had not qualified for input tax credits

13. The supply of goods which were acquired by that person or which were manufactured or produced from components acquired by that person under a supply in respect of which that person did not qualify for any input tax credit.

Broadcasting

14. The activities of public radio and television bodies other than those of a commercial nature.

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Part Three

Exempt intra-community acquisitions

This Part applies to the intra-community acquisitions listed herein subject to the definitions contained in Part Five.

Intra-community acquisitions made for the purpose of a subsequent supply

1 The intra-community acquisition of goods by a taxable person not established in Malta and who is identified for value added tax purposes in another Member State if all the following conditions are fulfilled:

(a) the acquisition of the goods is made for the purpose of a subsequent supply of those goods in Malta by that person;

(b) the goods acquired have been directly transported from a Member State other than that where that person is identified for value added tax purposes to the person to whom the subsequent supply is made;

(c) the person to whom the subsequent supply is made is a taxable person or a non-taxable legal person registered under article 10 or 12;

(d) the person to whom the subsequent supply is made is liable for the payment of the tax on that supply.

Acquisitions of goods whose supply or importation is exempt

2. The intra-community acquisition of goods the supply of which if made by a taxable person in Malta would in all circumstances be an exempt supply or the importation of which if made into Malta would in all circumstances be an exempt importation.

Acquisitions of goods where the tax would be refundable

3. The intra-community acquisition of goods by a person who is not registered or required to be registered under article 10 where that person would in all circumstances be entitled to a refund of the tax that would be due on that acquisition were it not exempt.

Duty suspension regime

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4. The intra-community acquisition of goods intended to be placed under a customs duty suspension regime.

Food

5. The intra-Community acquisition of food.

Investment gold

6. The intra-community acquisition of investment gold, saving the option for taxation in terms of Part Six of the Fourteenth Schedule.

Goods subject to the margin scheme

7. The intra-community acquisition of goods that are supplied under a transaction subject to a margin scheme on second hand goods, works of art, collectors’ items and antiques in the Member State where the transport begins.

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Part Four

Exempt importations

This Part applies to the importations listed herein subject to the definitions contained in Part Five.

Importation of goods whose supply is exempt

1. The importation of goods the supply of which by a taxable person in Malta would in all circumstances be an exempt supply.

Goods exempt from customs duty

2. (a) The importation of goods whose definitive importation into Malta is exempt from customs duties other than as provided for in the Import Duties Act.

(b) goods that are intended to be placed under a customs duty suspension regime.

Goods transported from a third territory

3. The importation of goods transported from a third territory and imported into Malta where the supply of these goods by the importer is an exempt supply in virtue of item 3(1) or 3(4) of Part One of this Schedule.

Catches of fish

4. The importation into ports by sea fishing undertakings of their catches, unprocessed or after undergoing preservation for marketing but before being supplied.

Re-importation

5. The re-importation by the person who exported them outside the

Community:

(a) of goods in the state in which they were exported outside the

Community;

(b) of goods which have undergone outside the Community repair, transformation or adaptation, or after having been made-up or reworked abroad:

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provided that this exemption is limited to the value of the goods at the time they were exported outside the Community.

Food

6. The importation of food.

Investment gold

7. The importation of investment gold, saving the option for taxation in terms of Part Six of the Fourteenth Schedule.

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Part Five

Definitions

For the purposes of this Schedule, the following terms shall have the meaning assigned to them in this Part.

Food

1. “Food” means the goods specified in the Customs Tariff contained in the

First Schedule to the Import Duties Act under:

(a) Chapter 1 but excluding items falling under subheadings

0101.10.10.00; 0101.90.19.10; 0105.11.11.10; 0105.11.19.10;

0105.11.91.10; 0105.11.99.10; 0105.12.00.10; 0105.19.20.10;

0105.19.90.10; 0105.92.00.10; 0105.93.00.10; 0105.99.10.10;

0105.99.20.10; 0105.99.30.10; 0105.99.50.10; 0106.11.00.00;

0106.12.00.00; 0106.19.90.00; 0106.20.00.00; 0106.31.00.00;

0106.32.00.00; 0106.39.10.90; 0106.39.90.00; 0106.90.00.00.

(b) Chapters 2 to 4 inclusive, but excluding items falling under subheadings 0206.10.10.00; 0206.29.10.00; 0206.80.10.00 and 0206.90.10.00 in Chapter 2, and 0301.10.10.00 and 0301.10.90.00 in Chapter 3.

(c) Items falling under subheadings 0504.00.00.00; 0506.90.00.10;

0508.00.00.10; 0510.00.00.10; 0511.10.00.00; 0511.91.10.00; 0511.91.90.10;

0511.99.90.00 in Chapter 5.

(d) Items falling under subheadings 0601.20.10.00; 0602.10.10.00;

0602.20.10.00; 0602.20.90.00; 0602.90.10.00; 0602.90.20.00; 0602.90.30.00 in Chapter 6.

(e) Chapters 7 to 12 inclusive, but excluding items falling under subheadings 1207.30.90; 1207.99.91.00; 1209.30.00.00; 1209.99.10;

1209.99.91.00; 1209.99.99.00; 1211.90.30 in Chapter 12.

(f) Chapter 13 excluding items falling under subheadings 1301.10.00.00;

1302.11.00; 1302.14.00; 1302.19.05; 1302.19.30; 1302.19.91; 1302.19.98;

1302.20.10; 1302.20.90.

(g) Chapters 15 to 20 inclusive, but excluding items falling under subheadings 1501.00.11.00; 1502.00.10.00; 1503.00.11.00; 1503.00.19;

1503.00.30.00; 1505.00.10.00; 1505.00.90.00; 1507.10.10.00; 1507.90.10.00;

1508.10.10.00; 1508.90.10.00; 1511.10.10.00; 1511.90.91.00; 1512.11.10.00;

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1512.19.10.00; 1512.21.10.00; 1512.29.10.00; 1513.11.10.00; 1513.19.30.00;

1513.21.11.00; 1513.21.19.00; 1513.29.30.00; 1514.11.10.00; 1514.19.10.00;

1514.91.10.00 ; 1514.99.10.00; 1515.11.00.00; 1515.19.10.00; 1515.21.10.00;

1515.29.10.00; 1515.30.10.00; 1515.30.90.00; 1515.40.00.00; 1515.50.11.00;

1515.50.91.00; 1515.90.15.00; 1515.90.15.20; 1515.90.15.90; 1515.90.21.00;

1515.90.31.00; 1515.90.40.00; 1515.90.60.00; 1516.20.10.00; 1517.90.93

1518.00.10.00; 1518.00.31.00; 1518.00.39.00; 1518.00.91.00; 1518.00.95.00;

1518.00.99.00; 1520.00.00; 1521.10.00.10; 1521.10.00.90; 1521.90.10.00;

1522.00.10; 1522.00.31.00; 1522.00.39.00; 1522.00.91.00; in Chapter 15; and

1702.90.10; 1704.10.11.00; 1704.10.19; 1704.10.91; 1704.10.99; 1704.90.10;

1704.90.55; 1704.90.61; 1704.90.65; 1704.90.71; 1704.90.75 and 1704.90.81 in Chapter 17 and 2006.00.10 and heading 2009 in Chapter 20.

(h) Chapter 21 but excluding items falling under heading 2105.00 and subheadings 2106.90.20; 2106.90.98.42; 2106.90.98.46; and 2106.90.98.49.

(i) Subheadings 2202.90.10.11; 2202.90.10.31; 2202.90.10.39;

2202.90.91.11; 2202.90.95.11; 2202.90.99.11; 2202.90.99.40; 2209.00.11.00;

2209.00.19.00; 2209.00.91.00; 2209.00.99.00 in Chapter 22.

(j) Chapter 23 but excluding items falling under subheading 2307.00. (k) Subheading 2501.00.91.00 in Chapter 25.

(l) Subheadings 3301.90.21.00; 3302.10.29.91; 3302.10.29.93;

3302.10.40.00; 3302.10.90.00 in Chapter 33.

Food supplied in the course of catering

2. (1) “Food supplied in the course of catering” means food which is suitable for immediate consumption, whether such food is consumed in the place where it is supplied or not, and consisting of-

(a) meals or snacks;

(b) milkshake, tea, coffee and chocolate supplied in liquid form;

(c) ice cream or products containing ice cream except in family packs. (2) For the purposes of paragraph (1) hereof –

(a) “meals or snacks” means and includes:

(i) hot and cold dishes including antipasto and dessert;

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(ii) sandwiches, toast, potato chips, sausage rolls, pizza, pastizzi, qassatat and similar snacks;

(iii) biscuits, cakes, confectionery and similar items but excluding those sealed in a package by the manufacturer and supplied in that original sealed package and those items which individually weigh 500 grams or more;

(b) “family pack” means ice creams

consisting of one component of not less than 350 grams in weight.

Pharmaceutical goods

3. “Pharmaceutical goods” means the goods specified in the Customs Tariff contained in the First Schedule to the Import Duties Act under:

(a) Chapter 30 excluding items falling under headings 3001; 3002; 3005 and

3006;

(b) Subheading 3301.90.30.00 in Chapter 33. (c) Subheading 3507.10.00.00 in Chapter 35. (d) Subheading 3824.90.64.00 in Chapter 38.

(e) Subheadings 4818.40.91.00 and 4818.40.99.00 in Chapter 48. (f) Subheading 5601.10.90.90 in Chapter 56.

(g) Subheading 9004.90.10.10; heading 9020 excluding items falling under subheading 9020.00.10; heading 9021 excluding items falling under subheadings

9021.21.10 and 9021.21.90; and 9022 in Chapter 90.

Immovable property

4. (1) Saving the provisions of paragraph (2) of this item “immovable property” includes any asset that is immovable property by definition of the law.

(2) “Letting of immovable property” includes –

(a) the provision of any accommodation under any title in immovable property and any other form of supply of the use of immovable property;

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(b) an emphyteutical grant for a period not exceeding 50 years.

Non-profit making organisations

5. A “non-profit making institution or organisation” means an institution or organisation:

(a) whose objects are clearly defined in its statute; (b) whose objects expressly exclude profit making;

(c) whose statute provides that no part of its income or property is available directly or indirectly to any member, proprietor or shareholder;

(d) which, in the opinion of the Commissioner, is managed and administered in accordance with the provisions of its statute and for the purpose of its stated objects;

(e) which does not systematically aim to make a profit.

Investment gold

6. “Investment gold” has the meaning assigned to it in Part Six of the

Fourteenth Schedule.

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(Article 11)

SIXTH SCHEDULE

THRESHOLDS

Part One

Small Undertakings

Threshold at the time of application

1 (1) Subject to paragraph (2), the economic activity of a person who applies for registration under article 11 qualifies as a small undertaking at the time of the application if his turnover for the relevant period is less than the Entry Threshold:

(2) When a taxable person applies for registration under article 11 at the commencement of his economic activity or within thirty days therefrom his economic activity qualifies as a small undertaking at the time of the application and continues to qualify as a small undertaking up to the end of the calendar quarter following that during which he commenced his economic activity if the Commissioner is satisfied that the turnover of that person for the period of twelve months commencing on the date of the commencement of that economic activity will not exceed the Entry Threshold.

Persons registered under article 10

2 Notwithstanding the provisions of item 1, the economic activity of a person registered under article 10 does not qualify as a small undertaking at any time during the first thirty-six full calendar months from the date of the said registration:

Provided that a person who is treated as registered under article 10 in virtue of subarticle (1) of article 48 of this Act, shall be treated for the purpose of this item as having been registered under that article on the date on which he was first registered under this Act.

Threshold of persons registered under article 11

3 The economic activity of a person registered under article 11 continues to qualify as a small undertaking as long as the turnover of that person for the relevant period does not exceed the Exit Threshold.

Turnover

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4 (1) Subject to the other provisions of this item, the turnover of a person for the purposes of this Part is the total taxable value of all supplies made by that person in the course or furtherance of his economic activity during the relevant period, excluding:

(a) exempt without credit supplies

(b) a transfer of a business as a going concern

(c) transactions which are treated under this Act as supplies made by a person to himself;

(d) the sale or disposal of fixed assets.

(2) Without prejudice to paragraph (1) of this item, where a person registered under article 11 provides both goods and services, the applicable threshold shall be determined in accordance with the principal nature of the supply, taking account of the total value of all the supplies.

(3) When it appears to the Commissioner that the turnover for the relevant period has been negatively affected by specific extraordinary circumstances, including the temporary suspension of the economic activity, the turnover will be the amount obtained after such adjustment as the Commissioner might deem appropriate in the circumstances.

(4) In the case of a company established in Malta that forms part of a group of companies the turnover shall be deemed to be the total of the amounts of the turnover of all companies established in Malta that form part of that group. In this paragraph “group of companies” means two or more companies which are controlled by the same person, and for the purpose of this definition a person shall be deemed to control a company if he owns, directly or indirectly, more than 50% of the shares or the voting rights of that company or of another company which controls, within the said meaning, that company.

(5) For the purpose of computing the turnover for a period that commenced before the 1 January 1999 the taxable value and the description of supplies made before that date and all other terms relevant for that purpose shall be construed according to their meaning under this Act as if those supplies were made after that date.

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Relevant period

5 (1) For the purposes of this Part, and subject to paragraph (2), the relevant period on any particular date is a period of twelve months ending on the last day of the calendar quarter preceding that in which that particular date falls.

(2) Where the first day of the twelve-month period referred to in paragraph (1) determined on a particular date precedes the date of the commencement of the economic activity, the relevant period on that particular date is a period commencing on the first day of the calendar quarter following that during which the economic activity was commenced and ending on the last day of the calendar quarter preceding that in which that particular date falls.

Calendar quarter

6 For the purposes of this Part, “calendar quarter” is a period of three calendar months ending on the 31 March, the 30 June, the 30 September and the 31

December, as the case may be.

Entry Threshold and Exit Threshold

7 For the purposes of this Part the Entry Threshold or the Exit Threshold is the amount in the Second or Third Column respectively in the Table in this Part that corresponds to the category in the First Column of that Table within which the economic activity of that person has been classified by the Commissioner.

Provided that the Entry or the Exit Threshold for a relevant period of less than twelve months determined in accordance with paragraph (2) of item 5 is a proportion of the relative threshold calculated by dividing that threshold by four and multiplying the result by the number of calendar quarters included in the relevant period so determined.

Information to be given to the Commissioner

8 A person who applies for registration under article 11 shall give all information that the Commissioner may reasonably request for the purpose of applying the provisions of this Part.

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TABLE

(Article 12)

Part Two

Acquisitions Threshold

The acquisitions threshold

1 The Acquisitions Threshold is the equivalent in Maltese liri of Euro

10,000 using the latest conversion rate last published by the Central Bank before 1

January of the year in respect of which that threshold is relevant.

The value of intra-community acquisitions

2 For the purpose of determining whether the value of intra-community acquisitions in any particular case exceeds the Acquisitions Threshold or not the value of the intra-community acquisitions in question shall be taken to be the taxable value that would be determined in accordance with the relevant provisions of the Seventh Schedule if they were taxable intra-community acquisitions, provided that

no account shall be taken of the value of:

(a) intra-community acquisitions of new means of transport and of excise goods;

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(b) value added tax paid or due in a Member State other than Malta on

the intra-community supply of the goods in question.

Part Three

(Item 2 of the Third Schedule)

Distance Sales Threshold

Distance Sales Threshold

1 The Distance Sales Threshold for any calendar year is the equivalent in Maltese liri of Euro 35,000, using the middle rate of exchange last published by the Central Bank of Malta before the 1 January of that year.

Value of distance sales

2 For the purpose of determining whether the value of distance sales in any particular case exceeds the Distance Sales Threshold or not the value of the sales of the goods in question shall be taken to be the taxable value that would be determined in accordance with the relevant provisions of the Seventh Schedule if they were taxable supplies, excluding the value of any excise goods.

(Article 18)

SEVENTH SCHEDULE

TAXABLE VALUE

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Taxable value of supplies

1 Except as otherwise provided in the other provisions of this Schedule, the taxable value of a supply shall be the total value of the consideration paid or payable to the supplier by the purchaser, the customer or any other person for the supply, including any subsidy directly linked to the provision of that supply, but excluding the value added tax chargeable under this Act on that supply.

2 The taxable value of a supply shall include, insofar as they are not included in the value determined under item 1:

(a) taxes, duties, levies, fees and other charges (excluding the value added tax chargeable under this Act) payable by reason of the supply;

(b) incidental expenses, such as commissions, packing, transport and insurance costs charged by the supplier to the purchaser or customer even if they are covered by a separate agreement or a separate document.

3 The taxable value of a supply shall not include:

(a) price reductions by way of discounts for early payment;

(b) rebates and other price reductions allowed directly by the supplier to the customer and accounted for at the time when the tax becomes chargeable;

(c) penalties and interests charged for late payment after the time of the supply;

(d) disbursements paid in the name and for the account of the person to whom the supply is made, and resulting from documents held by the supplier to have been so paid, which are entered in the records of the supplier in a suspense account;

(e) any amount charged to the customer by way of a deposit on returnable packing of goods where the deposit is lower than the cost of the packing.

4 When, after a supply takes place:

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(a) the consideration for that supply is reduced by way of a price

discount or rebate allowed to the customer for bona fide commercial reasons;

(b) the consideration for that supply is not payable or is repayable to the customer on account of the rescission of the contract for that supply which is declared by means of a definitive judgment or arbitration award or is agreed to by the parties in writing on grounds that would have been sufficient in a court of law for that rescission;

debt;

(c) the amount due as consideration for that supply becomes a bad

the taxable value of that supply shall be reduced accordingly: provided that no adjustment shall be made to the tax chargeable on that supply by reason of such a reduction except in the manner provided in the Tenth Schedule.

5 (1) When the consideration is paid or payable wholly or partly in kind or where the value of the consideration for a supply cannot be readily determined, the taxable value of that supply shall be, to the extent that the consideration is so paid or cannot be so determined, its open market value.

(2) The open market value of goods or services means the price which they would fetch if sold or provided in the open market on the date and in the state they were in when the said goods are delivered or the said services are performed.

6 (1) The taxable value of a supply consisting of the application or disposal of goods for which no consideration is charged or paid but which is deemed in terms of the Second Schedule to be a supply of goods made for consideration, and the taxable value of a transport of goods that is treated as a supply in terms of item 17 of the Second Schedule (Transfer of goods to another Member State), is the purchase price of those or similar goods or, in the absence of a purchase price, the cost price, determined at the time of the supply.

(2) The taxable value of a self-supply of services is the full cost to the person making the supply of providing those services.

7 The taxable value of a supply consisting in the transfer of goods by order made by or in the name of a public authority or in pursuance of the law against payment of compensation is the compensation for that transfer.

8 Where any amount relevant for the determination of the taxable value of a supply is expressed in foreign currency the exchange rate applicable shall be the last selling rate determined by the Central Bank before the date when the supply takes place.

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Taxable value of intra-community acquisitions

9 The taxable value of a taxable intra-community acquisition is the amount which would represent the taxable value in terms of this Schedule of the supply pursuant to which that acquisition is made if that supply were a taxable supply, and shall include any excise duty paid or payable in a Member State by the person making that acquisition on the goods acquired.

10 (1) When the taxable value of an intra-community acquisition includes excise tax paid or payable in a Member State other than Malta and the person who makes the acquisition qualifies for a refund of that excise tax, the value of that acquisition shall be reduced proportionately.

(2) When an intra-community acquisition is treated as taking place in Malta by reason of the fact that it was made by a person identified for the purpose of that acquisition by a value added tax identification number issued by the Commissioner and is subsequently also treated as taking place and subject to tax in another Member State by reason of the fact that the transport of the goods ends in that State, the chargeable value of that acquisition under this Act shall be reduced by the amount subject to tax in that other Member State.

(3) When the value of a supply pursuant to which an intra-community acquisition is made is reduced after that acquisition takes place for any of the reasons mentioned in item 4 the taxable value of the acquisition shall be reduced accordingly.

(4) When the taxable value of an intra-community acquisition is reduced in any of the circumstances mentioned in this item, the tax on that acquisition corresponding to that reduction shall, if paid, be treated as tax paid but not due for the purposes of article 69 of this Act.

Taxable value of importations

11 Subject to the other provisions of this Schedule, the taxable value of an importation of goods shall be the value established in terms of the Import Duties Act for the determination of the value on which duty ad valorem is chargeable under that Act, and all the relevant provisions of that Act shall apply mutatis mutandis, and for the purpose of this item the references in the said provisions to the Comptroller of Customs shall be construed as references to the Comptroller of Customs acting on behalf of the Commissioner.

12 The value established under item 11 shall be increased, insofar as they are not included in the value determined in accordance with item 11, by:

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(a) any taxes, levies, duties and other charges due outside Malta,

any import duties chargeable on the said importation under the Local Manufactures (Promotion) Act, any excise duty payable under the Excise Duty Act by reason of the importation of those goods and, in the case of motor vehicles, the tax chargeable under the Motor Vehicles Registration Tax Act;

(b) incidental expenses, such as commissions, packing, customs agency costs and transport and insurance costs incurred up to the delivery of the goods to the destination in Malta indicated on the document by means of which the goods are imported or, in the absence of such an indication, the place of the first transfer of the goods in Malta;

(c) costs for the transport of the goods to another destination within the Community if that destination is known at the time of the importation.

13 The taxable value of an importation shall not include:

(a) rebates and other price reductions allowed directly by the supplier to the customer and accounted for at the time of the importation;

(b) price reductions by way of discount for early payment.

(Article 19(2))

Eighth Schedule

Rate of tax

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The tax chargeable under this Act on the taxable value of the supplies described in the first column of the Table in this Schedule shall be at the rate specified in the second column of that Table.

TABLE

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(Article 46)

NINTH SCHEDULE

APPEALS TO THE VALUE ADDED TAX APPEALS BOARD

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Composition of the Board

1 (1) The Value Added Tax Appeals Board (in this Schedule referred to as “the Board”) shall be composed of a Chairman and two other members who shall be appointed by the Minister for a period of three years.

(2) The Minister may appoint a panel of persons to serve as Chairmen and a panel of persons to serve as other members of the Board, in which case the members shall serve in accordance with such distribution of duties, including provision for inability of members to serve and other circumstances, as the Minister may establish.

(3) A member of the Board may not be removed during the period for which he has been appointed except for proved misbehaviour or inability to perform his functions.

(4) The provisions of articles 733 to 739 inclusive of the Code of Organisation and Civil Procedure shall apply to the Chairman and to the other members of the Board with respect to appeals before and references to the Board in the same manner as they apply to judges with respect to a cause brought before a court.

(5) A person shall be disqualified from being appointed or continuing to be a member of the Board if he is a member of the House of Representatives.

(6) In the case of a vacancy in the Board which cannot be filled in accordance with a distribution of duties established in terms of paragraph (2) of this item the Attorney General shall appoint a person to fill that vacancy in the hearing and determination of the case in which the vacancy occurs.

(7) The members of the Board shall receive such remuneration as the

President of Malta may determine.

(8) The members of the Board shall not be personally liable for any act or default of the Board done or omitted to be done in good faith in the course of the operations of the Board.

Secretary to the Board

2 (1) There shall be a secretary to the Board, who shall be a public officer designated as secretary by the Minister.

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(2) The Minister may designate other public officers as deputy secretaries.

Competence of the Board

3 (1) The Board shall be competent to hear any appeal against an assessment and to confirm, reduce or increase any taxable value or credit or tax assessed by the Commissioner, or cancel the assessment or make such other declaration or order as it deems fit.

(2) The Board shall be competent to determine any matter referred to it in accordance with article 44 of this Act.

(3) The Board may, in any decision, make such order on the costs of the case as it may deem appropriate.

Appeals against assessments

4 (1) An appeal against an assessment shall not be valid unless:

(a) a return for the tax period to which the assessment refers has been delivered to the Commissioner before the appeal is entered; and

(b) all tax payable by the appellant which is not in dispute has been paid; and

(c) an amount of five per cent of the tax which is in dispute in terms of that appeal or fifty liri, whichever is the higher, has been paid; and

(d) it is made within thirty days from the date of the service of the notice against which the appeal is made; and

(e) it is made on such form and in such manner as may be prescribed; and

(f) a payment of such administrative fees as may be prescribed has been made.

(2) The onus of proving that any taxable value assessed by the Commissioner is excessive or that any credit assessed by the Commissioner is insufficient shall lie on the appellant.

(3) The Board may refuse to consider any evidence as sufficient for the purpose of paragraph (2) of this item if the appellant has failed to keep the records and

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documents required to be kept by this Act or fails to produce such records or documents.

(4) The Board shall deliver its decision in writing and shall cause a copy of the decision to be served on the appellant.

Payment of the tax

5 (1) When a valid appeal has been made against an assessment, the payment of so much of the tax assessed which is in dispute as is not required to be paid before the appeal is made in accordance with item 4(1)(c) may be kept in abeyance until the appeal is finally determined: provided that the running of interest on the said tax shall not be meanwhile suspended.

(2) The running of the period referred to in article 58(2) shall be suspended in respect of any tax or administrative penalty for any time during which the payment thereof may be kept in abeyance in terms of this item.

(3) Where the tax payable as a result of a decision of the Board on an appeal against an assessment exceeds the tax shown to be payable in the said assessment, the excess shall be payable by not later than the end of the month during which the said decision is served on the appellant and interest at the rate specified in article 21(4) of this Act shall be due on such excess from the said date for any period during which such excess remains unpaid.

References to the Board

6 (1) A reference to the Board of any matter referred to in article 44 may not be made unless it has first been raised in correspondence with the Commissioner and shall be made by means of an application in writing which shall state clearly all the facts relevant to that matter and the manner in which, in the opinion of the applicant, that matter should be determined.

(2) A reference to the Board on a question referred to in article 44(k) (the imposition of an administrative penalty) shall not be valid unless it is made by not later than two years from the date on which a notice of the imposition of the administrative penalty in question was given to the person on whom it was imposed.

(3) The Board shall, after hearing all parties having an interest in the matter, and obtaining all relevant information, decide the matter and cause its decision to be served on the parties.

Procedures of the Board

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7 (1) The Board shall have the power to summon any person to give evidence or to produce books or other documents and the Chairman shall have the power to administer an oath to any person appearing before the Board.

(2) The Minister may by regulations prescribe the manner in which an appeal or application is to be made to the Board, the place where the Board shall hold its sittings, the manner in which the parties may be assisted, the administrative fees payable on appeals, the records to be kept by the Board, the functions of the secretary to the Board, and generally any matter relating to the procedures of the Board.

(Articles 22 and 23)

TENTH SCHEDULE

DEDUCTIONS

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Eligibility for credit for input tax

1 Except as the Commissioner may otherwise allow no credit for input tax for a tax period shall be allowed to a person unless a claim is made in accordance with any relevant provision of this Act.

Evidence of input tax

2 (1) No amount shall be treated as input tax of a person unless that person proves that the tax was chargeable on supplies of goods and services or intra-community acquisitions or importations of goods which have been or which will be used by him in the course or furtherance of his economic activity.

(2) Except as the Commissioner may otherwise allow, no amount shall be treated as input tax of a person unless:

(a) it is supported by -

(i) a tax invoice in respect of the tax relating to goods or services supplied to him; or

(ii) a tax invoice in respect of the tax relating to goods acquired by him under an intra-community acquisition; or

(iii) a document of importation indicating him as the importer in respect of the tax on an importation; and

(b) with respect to any tax on a supply which in terms of this Act is payable by that person or on an intra-community acquisition, he has reported that tax as due by him in his tax return; and

(c) the document referred to in paragraph (a) is held by that person and produced, if requested, to the Commissioner; and

(d) the amount of the tax is properly accounted for in the records held by that person to the extent required for the purposes of the Act.

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Tax which is not to be treated as input tax

3 (1) Subject to paragraph (2) of this item, no amount shall be treated as input tax of a person to the extent to which it represents tax chargeable on:

(a) the supply to that person or the intra-community acquisition or importation by that person of:

(i) tobacco or tobacco products; (ii) alcoholic beverages;

(iii) works of art, collectors’ items and antiques;

(iv) motor vehicles, vessels or aircraft including the supply thereof for hire or leasing arrangements;

(v) goods and services for the purpose of repairing, maintaining, fuelling and keeping any item to which item (iv) of this subparagraph applies.

(b) the supply of any goods and services or the intra-community acquisition or importation of any goods used in the provision by that person of receptions, entertainment or hospitality except where the said provision is made for consideration in the normal course of that person’s economic activity;

(c) the supply of any goods and services or the intra-community acquisition or importation of any goods used in the provision by that person to his employees or, in the case of a body of persons, to its officers or employees, of transport or entertainment: provided that this provision shall not apply to transport provided by that person to his employees on vehicles with a seating capacity of not less than seven.

(2) The provisions of sub-paragraphs (i) to (iv) of paragraph (1)(a)shall not apply to:

(a) goods supplied to or acquired under an intra-community acquisition or imported by a person for the purpose of resale, whether in the state in which they were acquired or imported or after treatment or processing or inclusion in other goods supplied by that person, in the normal course of that person’s economic activity;

(b) motor vehicles, vessels or aircraft supplied to or acquired under an intra-community acquisition or imported by a person and used by him for the purpose of the carriage of goods or passengers for a consideration;

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(c) vessels and aircraft supplied to or acquired under an intra-community acquisition or imported by a person for the purpose of being provided by him under a charter or hire agreement;

(d) motor vehicles supplied to or acquired under an intra- community acquisition or imported by a person for the purpose of being provided by him for hire with a driver or for self-drive hire (excluding fuelling for such self-drive vehicles), or of being used for driving instructions, provided they are so used, in each case, in the normal course of that person’s economic activity;

(e) motor vehicles designed and manufactured for the carriage of goods and so designed and manufactured with seating accommodation normally adjacent to the driver or with seating accommodation for nine persons or more.

(3) In this item, “works of art, collectors items and antiques” shall have the meaning assigned to it by Part B of the Fourteenth Schedule.

(4) Tax paid or payable on any supply to or on any intra-community acquisition or importation by a person in the name and for the account of another person in respect of disbursements that, in terms of the Seventh Schedule, do not form part of the taxable value of supplies made to that other person shall not be treated as input tax of the first mentioned person.

Tax partially treated as input tax

4 Where any goods or services are or will be used but not wholly used in the course or furtherance of an economic activity there shall be treated as input tax such proportion of the tax chargeable on the supplies, intra-community acquisitions or importations in question, taking into account the proportion of the use of those goods or services in the course or furtherance of the economic activity to their total use.

Attribution of input tax

5 (1) Any input tax of a person registered under article 10 for a tax period which is exclusively attributable to supplies to which article 22(4) applies shall be allowed as a credit for that period.

(2) Any input tax which is exclusively attributable to supplies other than those referred to in paragraph (1) shall not be allowed as a credit.

(3) Any input tax for a tax period which is attributable both to supplies to which article 22(4) applies and also to other supplies shall be partially allowed as a

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credit for that tax period, which portion shall be determined in accordance with item 6 or 8.

Partial attribution

6 (1) The portion of input tax allowable as a credit to a person in terms of item 5(3) shall be calculated as follows:

(a) the total value of supplies to which article 22(4) applies made by that person during all the tax periods ending during a calendar year is divided by the total value of supplies made by that person during those tax periods;

(b) the result obtained under paragraph (a) shall be the definitive ratio for the year referred to in that paragraph and the provisional ratio for the following year;

(c) the input tax credit of that person for each tax period ending during a calendar year shall be calculated provisionally by multiplying the value of the input tax of that person for that tax period by the provisional ratio for that year;

(d) the total input tax credit of that person for all the tax periods ending during a calendar year shall be calculated definitively by multiplying the total input tax for those periods by the definitive ratio for that year;

(e) the difference between the total input tax for the tax periods ending during a year calculated provisionally under paragraph (c) and the definitive calculation for that year under paragraph (d) shall represent tax due by that person or a deduction allowable to that person, as the case may be, which tax or deduction shall be accounted for in the tax return for the first tax period that ends in the year following that for which the provisional calculation was made: provided that the tax or deduction in respect of a year during which the registration of a person under article 10 is cancelled shall be accounted for in his last tax period.

(2) For the purposes of paragraph (1):

(a) the value of supplies not subject to tax under this Act shall be determined in the manner applicable for the determination of the taxable value of taxable supplies;

(b) there shall be excluded from the value of the supplies made by that person -

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(i) the value of any supply of capital goods used in his economic activity;

(ii) the value of self-supplies;

(iii) the value of any supply which is not made by a taxable person acting as such.

.

Adjustment relating to input tax on the acquisition of capital goods

7 (1) Where the input tax credit of a person (“the owner”) for any tax period during a calendar year (“the year of acquisition”) includes tax on the supply to that person or the intra-community acquisition or importation by that person of capital goods, an adjustment should be made to the input tax already allowed, if the input tax for any year during an adjustment period is allowable at a rate which is higher or lower than that already allowed in the year of acquisition.

(2) The Minister may by regulations:

(a) define the capital goods to which this item applies;

goods;

(b) define the period or periods of adjustment applicable to capital

(c) prescribe the method in which the adjustment shall be calculated and the manner in which it shall be effected.

Alternative methods of partial attribution

8 Where it appears that the method of attributing input tax laid down in item 6 does not give a fair and reasonable result, the Commissioner may by notice in writing to a registered person direct that the said method shall not apply to the attribution of input tax to the supplies of that person and where such a direction has been given, that person shall adopt such other method of partial attribution as the Minister may by regulations prescribe.

Rounding up

9 (1) A fraction resulting from any computation made in accordance with this Schedule shall be rounded up to the nearest lira.

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(2) Where the amount of input tax which results to be not allowable as a

credit for a tax period pursuant to an apportionment made in accordance with items 6 or 8 is less than Lm10 multiplied by the number of months or part thereof included in that tax period that amount shall, notwithstanding the said provisions, be treated as allowable as a credit for input tax.

Bad debt relief

10 (1) Where a person registered under article 10 of this Act shows to the satisfaction of the Commissioner that an amount due to him as consideration for a supply made to another person has, during a tax period, become a bad debt and that output tax has been paid or is payable by the said person in respect of that supply, that person may claim the amount of the output tax corresponding to the bad debt to be allowed as a deduction by way of a bad debt relief in addition to any other deduction allowable to him as an input tax credit in accordance with the other provisions of this Schedule for that tax period or for such subsequent tax period as the Commissioner may allow.

(2) A claim for a deduction by way of a bad debt relief shall be subject to such directives as the Commissioner may give as to the circumstances in which it may be made and the documents or other evidence that should be produced.

(3) The recovery of a bad debt in respect of which a deduction has been allowed in terms of this item or of a part of such a debt shall, to the extent of the amount recovered, be treated as a taxable supply taking place at the time when the said debt or part thereof is recovered and shall be accounted for accordingly by the person to whom the deduction had been so allowed.

Deductions on account of a reduction in the taxable value of supplies or intra-community acquisitions

11 (1) Where, in terms of the Seventh Schedule, the taxable value of a supply or an intra-community acquisition is reduced after that supply or acquisition takes place any output tax corresponding to that reduction shall be allowable as a deduction to the person by whom that output tax was paid or is payable for the tax period during which the cause for the reduction occurs.

(2) The deduction allowable under this item is subject to the condition that the person claiming it has properly accounted for the output tax on the taxable value in question before the reduction.

(3) A claim for a deduction under this item shall be subject to such directives as the Commissioner may give as to the documents or other evidence that should be produced.

Saving provision

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12 The provisions of this Schedule are without prejudice to the provisions of the Fourteenth Schedule and, in particular, to the limitations provided for in that Schedule to the right of input tax credit allowable in the case of supplies subject to a margin scheme.

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(Article 48)

ELEVENTH SCHEDULE

TAX RECORDS

Records to be kept by persons registered under article 10

1. Every person registered under article 10 shall keep the following records and documents:

(a) proper accounts and records of his economic activity; (b) a value added tax account;

(c) an annual value added tax account;

(d) copies of all tax invoices issued by him; (e) all tax invoices received by him;

(f) documentation relating to customs and, where applicable, excise procedures with respect to importation and exportation of goods by him;

(g) copies of all fiscal receipts issued by him in terms of the Thirteenth

Schedule to this Act;

(h) all credit notes, debit notes and other documents issued by him or received by him which evidence an increase or a decrease in the

consideration for any supplies, intra-community acquisitions or importations;

(i) a register of goods transported by him or on his behalf out of Malta but within the Community for the purpose of transactions referred to in item 17 of the Second Schedule (Transfer of goods to another Member State), showing:-

- a description of the goods;

- their quantity

- their value

- their movements,

- a description and the quantity of the goods not transported back, and

- the date and the reference to the documents issued, if any, relating to these operations;

(j) a record of movable tangible goods transported to him from another Member State by or on behalf of a taxable person identified for purposes of value added tax in that other State for the purpose of the valuation of or works on those goods showing:

- a sequential number;

- the date of receipt of the goods;

- the name and address of the customer;

- the value added tax identification number of the customer;

- the quantity of the goods received;

- a description of the goods received;

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- the date of the transport of the processed goods after valuation to the customer;

- the quantity and the description of the goods that are not transported back to the client;

- the date and a reference to the documents issued relating to the services supplied.

Matters to be included in the accounts

2. The accounts of the economic activity of every person registered under article 10 shall be kept in such a way as to enable the following matters to be readily ascertained:

(a) the total value, exclusive of tax, of the supplies made by him during each tax period;

(b) the total value, exclusive of tax claimed as input tax credit, of his inputs for each tax period;

(c) the output tax and any other tax payable by that person for each tax period;

(d) the input tax credits, the deductions, the excess tax credit and the tax refundable, for each tax period;

(e) the calculation, where input tax credit is allowable under a partial attribution method, of the provisional input tax credit for each tax period, of the definitive input tax credit for each year and of the adjustments to the input tax credit;

(f) sub-totals, breakdowns and notes to the accounts as are necessary to readily identify the source of the information shown in the value added tax account.

The value added tax account

3. (1) The value added tax account shall be a separate account held for each tax period of the taxable person and shall contain all the information, including all the totals, sub-totals and breakdowns, required to be furnished in the tax return for that period.

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(2) The value added tax account shall contain a cross reference to the

matters referred to in item 2 that enables the matching and reconciliation of all information contained therein.

Correction of mistakes by means of an adjustment in a subsequent tax return

4. (1) Where a person registered under article 10, in a return for a tax period furnished to the Commissioner -

(a) overstates or understates the output tax and the overstatement or understatement does not exceed five per cent of the output tax declared in the said return, and/or

(b) overstates or understates the credit for input tax and the overstatement or understatement does not exceed five per cent of the credit for input tax declared in the said return,

he may correct the mistake by making the necessary entries in the value added tax account and in the tax return for the tax period during which the overstatement or understatement is discovered.

(2) No correction may be made in accordance with this item for any tax period which commences later than six months from the expiration of the tax period to which the mistake refers.

(3) When a correction is made in terms of this item the value added tax account shall contain a clear reference to the tax period to which the mistake refers and to all the documents relating to relative transactions.

(4) A mistake in a tax return may not be corrected by means of a correction in a subsequent tax return except to the extent allowed and in the manner provided in this item.

Annual value added tax account

5. The annual value added tax account shall be an account drawn up for every calendar year and shall show the totals of all values entered in the value added tax account for each of the tax periods ending during that calendar year.

Exceptions

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6. (1) The Commissioner may, in any particular case or classes of cases, require such additional records or documents to be kept, or allow such variations to the records and documents to be kept in accordance with this Schedule as he may deem appropriate for any of the purposes of the Act.

(2) This Schedule shall be subject to the general requirements of article

48 and without prejudice to any additional records and accounts that may be required under any special provision contained in the Act or in any regulations made under the Act.

Records of intra-community acquisitions

7 Every taxable person who is not registered under article 10 and every non- taxable legal person shall keep records in sufficient detail as to enable the determination of the value of intra-community acquisitions made by him in Malta including:

(a) a description of the goods and the consideration paid on each acquisition;

(b) the relative invoices;

(c) all other information relevant for the purposes of determining the value of intra-community acquisitions for the purposes of Part Two of the Sixth Schedule;

(d) all other supporting documents

Records of distance sales

8 Every taxable person shall keep records in sufficient detail as to enable the determination of the value of distance sales made by him of goods transported from Malta including:

sale;

(a) a description of the goods and the consideration charged on each

(b) a copy of the relative invoices;

(c) all other information relevant for the purposes of determining the value of distance sales for the purposes of Part Three of the Sixth Schedule;

(d) all other supporting documents.

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(Article 50(5))

TWELFTH SCHEDULE

TAX INVOICE

Form of tax invoice

1. Save as the Commissioner may otherwise allow, a document shall not constitute a tax invoice unless all the particulars required by this Schedule are properly and fully stated.

Contents

2. (1) Saving the other provisions of this Schedule, a tax invoice shall contain the following particulars:

(a) the date of issue

(b) a sequential number, based on one or more series, which uniquely identifies the invoice;

(c) the name and address of the supplier and the Value Added Tax identification number under which he made the supply;

(d) the name and address of the person to whom the supply is made and the Value Added Tax identification number under which he acquired the goods or services supplied to him;

item 3;

(e) the type of the supply by reference to the categories listed in

(f) a description sufficient to identify the quantity and nature of the goods or the extent and nature of the services supplied;

(g) the date on which the supply was made or completed or the date on which a payment on account of the supply was made insofar as that date can be determined and differs from the date of issue of the invoice;

(h) the taxable value per rate or exemption, the unit price exclusive of tax and any discounts or rebates if they are not included in the unit price;

(i) the amount of tax chargeable, if any, at each rate so chargeable;

(j) the total amount of tax chargeable, if any.

Categories of supplies

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are:

3. The categories referred to in sub-paragraph (e) of paragraph (1) of item 2

(a) a supply by sale;

(b) a supply of goods under a hire-purchase agreement or in terms of which the ownership of the goods is deferred;

(c) a supply on hire;

(d) a supply under a contract of exchange;

(e) a supply consisting in the delivery of goods made from materials provided by the customer;

(f) a supply by sale on commission;

(g) a supply on sale or return or similar terms; (h) an intra-Community supply;

(i) an export;

(j) any other supply.

Tax invoice by retailers

4. A tax invoice which is required to be provided by a retailer need contain only the following particulars:

(a) a serial number of the transaction; (b) the date of the supply;

(c) the name, address and the Value Added Tax identification number of the supplier;

(d) the Value Added Tax identification number of the person to whom the supply is made;

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(e) a description sufficient to identify the goods supplied;

(f) for each description, the quantity of the goods, the rate of tax chargeable thereon, and the price payable, including the tax;

(g) the total amount of tax chargeable:

Provided that a fiscal receipt issued by means of a fiscal cash register as defined in the Thirteenth Schedule to this Act, shall be deemed to satisfy the requirements of this item if it contains, in addition to the particulars required by the said item, the machine- printed registration number of the person to whom the relative supply is made.

Currency

5. The tax chargeable under this Act shall be expressed in Lm and shall be computed on the Lm equivalent of the taxable value determined in accordance with the Seventh Schedule.

Supplies on which no tax is chargeable

6 When a tax invoice refers to supplies on which no tax is chargeable it shall indicate a brief reference to the relevant provisions of this Act on the grounds of which no tax is chargeable, distinguishing between:

(a) supplies made outside Malta; (b) exempt with credit supplies;

(c) exempt without credit supplies.

Reverse charge

7. Where the customer is liable for the tax on the supply, the invoice shall contain an indication to this effect by the inclusion of the words “Reverse Charge” and a brief reference to the provision in the Act under which the reverse charge procedure is provided. When the invoice is for a supply to which article 20(2)(a) refers it shall, moreover, contain the word “Triangulation”.

New means of transport

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8 In an invoice for the intra-Community supply of a new means of transport the description of the goods supplied shall contain the particulars referred to in the definition of new means of transport under article 2.

Margin Scheme

9 When an invoice refers to a supply to which a margin scheme applies under any of the provisions of the Fourteenth Schedule it shall contain an indication to this effect by the inclusion of the words “Margin Scheme” and a reference to the relevant scheme.

Document provided by a person to himself

10 When a taxable supply is made to a person and no tax invoice is provided for that supply, that person may provide a document to himself with respect to that supply and that document shall constitute a tax invoice if it complies with the requirements of this Schedule and if it is so approved by the Commissioner: provided that no such approval shall be required if that person is the person liable for the tax on that supply.

Invoices by electronic means

11. Invoices containing the details specified in item 2, and subject to the acceptance by the customer, may be sent by electronic means, provided that the authenticity of the origin and the integrity of the contents are guaranteed as may be provided for by national legislation with regard to the use of electronic signatures, or as may be required and approved by the Commissioner.

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(Article 51)

THIRTEENTH SCHEDULE

FISCAL RECEIPTS

Interpretation

1. In this Schedule, unless the context otherwise requires -

“fiscal cash register” means a cash register which conforms with the requirements specified in item 13 of this Schedule;

“fiscal receipt” means a receipt or invoice issued on a form supplied or approved in writing by the Commissioner and containing all the information and details required to be specified thereon in accordance with the said form, or a receipt issued by means of a fiscal cash register, or by a fiscal taxi meter.

Obligation to issue receipt

2. Subject to the other provisions of this Schedule, every person who makes a supply, other than an exempt without credit supply shall, except where he is required to issue a tax invoice in respect of that supply, issue a fiscal receipt in accordance with this Schedule for the consideration paid to him for that supply and such fiscal receipt shall, unless issued before the payment is made, be issued and delivered to the person who effects the payment or to the person to whom the supply is made immediately after payment has been effected, to the extent covered by that payment:

Provided that in respect of a supply for which no consideration is paid but which is deemed to have been made for a consideration in accordance with the Second Schedule to this Act, the fiscal receipt shall be issued on the date of that supply.

Receipt issued by a fiscal cash register

3. (1) Subject to the provisions of items 4, 5, 6 and 7 of this Schedule, a fiscal receipt issued by a person who is a retailer or whose business includes supplies of food referred to in item 2 of Part Five of the Fifth Schedule to the Act shall be issued by means of a fiscal cash register: provided that in respect of any supply made by such person in any period during which he is unable, for a reasonable cause, to issue a fiscal receipt by means of a fiscal cash register, he shall issue a fiscal receipt on a form supplied by the Commissioner.

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(2) A fiscal receipt which is required to be issued for the provision of a taxi service shall be issued by means of a fiscal taxi meter: provided that in respect of any supply made by such person in any period during which he is unable, for a reasonable cause, to issue a fiscal receipt by means of a fiscal taxi meter, he shall issue a fiscal receipt on a form supplied by the Commissioner.

(3) For the purposes of paragraphs (1) and (2) of this item, the following shall not be deemed to constitute a reasonable cause:

meter;

(a) not being in possession of a fiscal cash register or a fiscal taxi

(b) not being in possession of stationery or other material required for the functions of the fiscal cash register or a fiscal taxi meter;

(c) defects in the functioning of a fiscal cash register or a fiscal taxi meter except where prompt and reasonable measures have been taken to remedy such defects.

Door to door sales of gas, milk or bread

4. (1) A person who makes supplies from a vehicle consisting in door-to- door delivery, or in the delivery to the public on a public road, of gas, milk and milk products or bread shall not be required to issue a fiscal receipt for every such supply if he issues one fiscal receipt (hereinafter in this item referred to as “a daily receipt”) which accounts for all the said supplies made on each day in the manner prescribed in the other provisions of this item.

(2) A daily receipt shall be a fiscal receipt which accounts for the difference between the goods loaded on the vehicle from which the said supplies are made and the goods remaining on the vehicle after the said supplies are made for that day as if such difference represented goods supplied in one supply.

(3) A person who issues daily receipts shall keep the originals therefor together with the other records he is required to keep for the purposes of this Act.

(4) A person who issues daily receipts shall be required to issue fiscal receipts in accordance with the other items of this Schedule in respect of any supplies not referred to in this item.

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Supplies of bread by bakers

5. (1) A person who makes supplies of bread from the bakery where that bread has been baked may apply in writing to the Commissioner for authorisation to issue one fiscal receipt (hereinafter in this item referred to as “a daily fiscal receipt”), which daily fiscal receipt shall account for all the said supplies made on each day in the manner prescribed in the other provisions of this item.

(2) A daily fiscal receipt shall be a fiscal receipt which accounts for all the separate supplies of that date as if such goods were supplied in one separate supply.

(3) The Commissioner may, by notice in writing, at any time withdraw such authorisation without giving reasons.

(4) A person who issues daily fiscal receipts shall keep the originals thereof together with the other records he is required to keep for the purposes of this Act.

(5) A person who issues daily fiscal receipts shall be required to issue fiscal receipts in accordance with the other items of this Schedule in respect of any other supplies not referred to in this item, unless such other supplies refer to relatively small amounts.

Supplies from pumps of leaded petrol, unleaded petrol and diesel (gas) oil.

6. (1) A person who makes supplies from pumps, other than automated pumps, of leaded petrol, unleaded petrol and diesel (gas) oil, shall not be required to issue a fiscal receipt for every such supply if he issues one fiscal receipt (hereinafter in this item referred to as “a daily receipt’’) which accounts for all the supplies made on each day in the manner prescribed in the other provisions of this item.

(2) A daily receipt shall be a fiscal receipt which accounts for all the said supplies of that day as if such goods were supplied in one supply.

(3) A person who issues daily receipts shall keep the originals thereof together with the other records he is required to keep for the purposes of this Act.

(4) A person who issues daily receipts shall be required to issue fiscal receipts in accordance with the other items of this Schedule in respect of any supplies not referred to in this item.

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Supplies of food and beverages by a canteen situated in a work or study area.

7. (1) A person who makes a supply of food and beverages in a canteen situated in a work or study area may apply in writing to the Commissioner for authorisation to issue one fiscal receipt in respect of the supply of food and another fiscal receipt in respect of the supply of beverages (each such receipt hereinafter in this item referred to as “a daily receipt’’) which daily receipt shall account for the said separate supplies made on each day in the manner prescribed in the other provisions of this item.

(2) The daily receipts shall be the fiscal receipts which account for all the said separate supplies of that day as if such goods were supplied in two separate supplies, one in respect of food and one in respect of beverages.

(3) The Commissioner may, by notice in writing, at any time withdraw such authorisation without giving reasons.

(4) A person who issues daily receipts shall keep the originals thereof together with the other records he is required to keep for the purposes of this Act.

(5) A person who issued daily receipts shall be required to issue fiscal receipts in accordance with the other items of this Schedule in respect of any supplies not referred to in this item.

Supplies of goods by means of vending machines

8. (1) A fiscal receipt in respect of supplies of goods made by means of a vending machine shall account for the difference in the goods stocked in the machine every time and immediately after goods are loaded therein and the goods stocked in the machine immediately before goods are loaded again therein as if that difference represented goods supplied in one supply: provided that the first receipt to be made in accordance with this item by a person who is a registered person on the 1st January,

1999 shall account for the difference in the goods stocked in the machine on the 1st January 1999 and the goods stocked therein immediately before the first time in 1999 that goods are loaded therein.

(2) A person who makes supplies of goods by means of a vending machine shall take readings of stocks every time goods are loaded into the machine and shall keep a record of such readings and the original of all receipts issued in accordance with this item together with the other records he is required to keep for the purposes of this Act.

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Services supplied by means of machines

9. (1) A fiscal receipt in respect of supplies of services made by means of a machine operated by coins shall be issued every time coins are withdrawn from the machine, and shall account for the value of the coins so withdrawn as if that value represented the value of services supplied in one supply.

(2) A person who makes supplies referred to in paragraph (1) of this item shall keep a record of coins withdrawn from and of coins and goods stocked by him (if any) in the machine, and shall keep the original of all receipts issued in accordance with the said paragraph together with the other records he is required to keep for the purposes of this Act.

(3) A fiscal receipt in respect of supplies of services made by means of a machine operated by an electronic card or by any other token shall be issued every time a card or other token is supplied and shall account for the price charged or chargeable for the supply of that card or token as if the supply of the card or other token represented the supply of services that can be supplied by the use of that card or other token.

Accounting for fiscal receipts supplied or approved by the Commissioner

10. (1) Every person who is supplied with forms of fiscal receipts by the Commissioner shall account for all such forms by keeping in his possession, and producing at the request of the Commissioner, all unused forms, and by keeping one copy and producing to the Commissioner another copy of all receipts drawn out on such forms and of all cancelled forms.

(2) Copies of used and cancelled forms of fiscal receipts supplied by the Commissioner shall be delivered to the Commissioner as soon as possible after the booklet or other form of binding in which the fiscal receipts have been supplied has been fully used or at such other date as the Commissioner may require.

(3) Every person who issues fiscal receipts on forms approved by the Commissioner shall account for all such forms in such manner as may be directed by the Commissioner, and for this purpose the Commissioner may give such directions regarding the processing, recording and storing of the forms and of the information to be given therein as he may deem appropriate.

(4) Any person who fails to account for a form of fiscal receipt in the manner prescribed in this item shall be presumed, unless the contrary is proved, to have failed to account for a taxable supply.

Exemption from obligation to issue fiscal receipt

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11. (1) The Commissioner may, by means of a notice in writing, exempt any person, and may by means of a notice published in the Gazette exempt any class of persons from any obligation imposed by this Schedule, and such exemption may be given for such time and with such limitations and subject to such conditions as may be specified in the said notice.

(2) The Commissioner may at any time by means of a notice in writing or by means of a notice published in the Gazette, as the case may be, revoke any exemption given in terms of this item.

Obligation to retain and produce receipt

12. Every person to whom a fiscal receipt is issued shall retain the receipt in his possession for a period of twenty-four hours and shall, upon a request made during the said time by the Commissioner or any officer authorised by the Commissioner, produce the said receipt to the Commissioner or such authorised officer.

Fiscal cash register

13. (1) A fiscal cash register shall -

(a) cater for the functions listed in paragraph (2) of this item; and

(b) be of a type specifically approved by the Commissioner by means of a notice published in the Gazette or approved for the purposes of and in accordance with the Customs and Excise Tax Act or the Value Added Tax Act, 1994.

(2) The functions for which a fiscal cash register must cater for the purpose of sub-paragraph (a) of paragraph (1) of this item are:

(a) printing of an itemised receipt for the supplies made in each transaction indicating -

(i) the name and address of the supplier and the Value Added

Tax registration number,

(ii) the goods or services supplied,

(iii) the quantity of each item supplied,

(iv) whether each item is taxable or exempt,

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(v) the total, inclusive of tax, of the consideration paid for the supplies included in the transaction,

(vi) serial number of transaction,

(vii) the tax logo type as specified by the Commissioner, (viii) cash register serial number,

(ix) date and time of supply,

require;

(x) and/or such other details as the Commissioner may

(b) registering of all day-to-day transactions on a printed journal;

memory.

(c) storing of predefined data in an inaccessible and unalterable

(Section 57)

FOURTEENTH SCHEDULE

SPECIAL CASES

Part One

Professional Services

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Interpretation

1. In this Schedule -

“professional services” means any of the services specified in item 10 of this Part;

“fiscal receipt” has the meaning assigned to it in the Thirteenth Schedule to this Act.

Time of supply

2. Subject to the other provisions of this Part, in the case of a supply of professional services the chargeable event takes place on the earlier of:

(a) the date when a tax invoice or a fiscal receipt, as the case may be, is issued for the said supply, to the extent covered by that invoice or receipt; and

(b) the date when a payment is made for that supply, to the extent covered by that payment.

Date when services are performed

3. When, for any purpose of the Act, it is necessary to determine the date when the services referred to in this item are performed, the following provisions shall apply:

(a) The services of an advocate or of a legal procurator in assisting any party to judicial proceedings shall be treated as performed on the date when a final decree or judgment in those proceedings is delivered by the court in which the proceedings have been instituted (services relating to proceedings instituted in different courts being treated as supplied separately) or, when the advocate or legal procurator abandons or is abandoned by his client at an earlier date, on such earlier date.

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(b) The services of a judicial referee or of an expert appointed by a

court or by a tribunal set up by law shall be treated as performed on the date on which the report is filed in or made to the court or tribunal or, when the appointment is terminated on an earlier date, on such earlier date.

(c) The services of an arbitrator shall be treated as performed on the date of the award or, when the appointment is terminated on an earlier date, on such earlier date.

Free Supply

4. When no consideration is paid or payable for a supply of professional services and where that supply is to be treated as a taxable supply made for a consideration pursuant to the provisions of the Second Schedule to this Act, the chargeable event shall be treated as taking place on the date determined in accordance with the Fourth Schedule without any reference to this Part.

Invoices and receipts for professional services

5. (1) Where a tax invoice is required to be issued for a supply of professional services, it shall be issued by not later than thirty-one days from the date on which payment for the said supply of services is made, to the extent covered by that payment:

Provided that in the case of a supply to which item 4 of this Part refers, the tax invoice shall be issued within thirty-one days from the date on which the services are performed.

(2) Where a fiscal receipt is required to be issued for a supply of professional services it shall, unless it has been issued before the payment has been made, be issued and delivered to the person who effects the payment or to whom the services have been supplied, immediately after payment has been effected, to the extent covered by that payment:

Provided that in the case of a supply to which item 4 of this Part refers, the fiscal receipt shall be issued on the date when the services are performed.

.

(3) A tax invoice or a fiscal receipt which includes fees for the supply of professional services shall not include fees for any other supply.

Tax on services where tariffs of fees are established by law

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6. (1) The tax chargeable on a supply of professional services shall be an amount over and above the amount resulting to be chargeable for those services in terms of any tariff of fees established under any law in force in Malta.

(2) Nothing in this item shall be construed as requiring any person required by law to assess or declare the fees payable in accordance with any such tariff to declare or assess also the said tax.

(3) In any action for the enforcement of the executive title referred to in paragraph (c) of article 253 of the Code of Organisation and Civil Procedure, the amount for which payment may be enforced shall be the amount shown in the taxed bill of costs in question increased by any tax chargeable on the supply of professional services to which the taxed bill of costs refers as evidenced by a tax invoice or a fiscal receipt or a certified copy thereof attached to the said bill.

(4) The provisions of paragraph (3) of this item shall be without prejudice to the right of the debtor to request the delivery of the original tax invoice or the fiscal receipt in accordance with item 7 of this Part.

Tax claimed from third parties

7. The provisions of this item shall apply with respect to any action for the payment of fees for professional services brought against any person other than the person to whom the services were supplied:

(a) the person against whom the action is brought shall not be bound to pay the amount relating to the tax, if any, chargeable on the supply of the said services unless the original tax invoice or fiscal receipt for those services complying with the provisions of paragraph (b) of this item is delivered to him, or, where the action is brought against a number of persons jointly, to any one of them;

(b) a tax invoice or fiscal receipt delivered as aforesaid shall, in addition to the information required by the Act, contain -

(i) the following declaration signed by the person to whom the said services were rendered:

“I declare that no credit for input tax has been or will be claimed by me in respect of the professional services referred to in this tax invoice/ fiscal receipt.”;

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(ii) where the person against whom the action or claim is brought is a person registered under article 10, or, where the action is brought against a number of persons jointly, when any one of them is a person registered under article 10, the name and Value Added Tax identification number of the said registered person;

(c) when a tax invoice or fiscal receipt for fees for professional services complying with the provisions of paragraph (b) of this item is delivered to a taxable person who is bound at law to pay or reimburse the said fees it shall for the purposes of this Act be treated as if it were a tax invoice for professional services supplied to him.

Option to adopt invoice basis

8. (1) Any person who supplies professional services may request the Commissioner to authorise him to determine the date when the chargeable event in the case of those services takes place in the manner provided for in the Fourth Schedule without any reference to this Part, and any person who has been so authorised may request the Commissioner to authorise him to account for the time of supplies in accordance with this Part.

(2) The Commissioner may refuse to grant an authorisation requested in accordance with paragraph (1) of this item for any reason he deems appropriate or without assigning any reason and may grant such an authorisation subject to such conditions as he may deem fit to impose, including the payment of any amount determined by him to represent any tax which, in view of the change in the manner of accounting for the tax, might otherwise remain unaccounted for.

Applicability of the Act

9. Save as otherwise provided in this Part, the provisions of this Act and of any regulations made under this Act shall apply to supplies of professional services.

Professional services

10. This part applies to -

(a) services performed by a person holding a warrant issued under any law in force in Malta to practise a profession acting in an independent capacity in the exercise of that profession;

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(b) services of a group of persons holding a warrant issued under any law in force in Malta to practise a profession whether associated in a partnership or not but excluding a commercial partnership;

(c) services performed by an arbitrator pursuant to a submission for arbitration made in conformity with the Arbitration Act;

(d) services performed by a judicial referee or an expert appointed by a court or by a tribunal set up by law.

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Part Two

Second-hand goods, works of art, collectors’ items and antiques

Interpretation

1. In this Part unless the context otherwise requires: (1) “works of art” means -

(a) pictures, collages and similar decorative plaques, paintings and drawings executed by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvasses;

(b) original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process;

(c) original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successor in title;

(d) tapestries and wall textiles made by hand from original designs provided by artists, provided that there are not more than eight copies of each.

(e) individual pieces of ceramics executed entirely by the artist and signed by him;

(f) enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths’ and silversmiths’ wares.

(g) photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included;

(2) “collectors’ items” means -

(a) postage or revenue stamps, postmarks, first day covers, pre- stamped stationery and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender;

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(b) collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.

(3) “antiques” means objects other than works of art or collectors’ items which are more than 100 years old.

(4) “second-hand goods” means tangible movable property that is suitable for further use as it is or after repair, other than works of art, collectors’ items or antiques and other than precious metals or precious stones.

(5) “second-hand goods dealer” means a taxable person who, in the course of his economic activity, purchases or acquires for the purposes of his undertaking, or imports with a view to resale, second-hand goods and/or works of art, collectors’ items or antiques, whether that person is acting for himself or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale.

(6) “auctioneer” means any taxable person who, in the course of his economic activity, offers goods for sale by public auction with a view to handing them over to the highest bidder.

(7) “principal of an auctioneer” means any person who transmits goods to an auctioneer under a contract under which commission is payable on a sale subject to the following provisions -

(a) the auctioneer offers the goods for sale in his own name but on behalf of his principal;

(b) the auctioneer hands over the goods, in his own name but on behalf of his principal, to the highest bidder at a public auction.

Second-hand goods dealer

2. A second-hand goods dealer who makes supplies of second-hand goods, works of art, collectors’ items and antiques, shall charge and collect tax on the profit margin, in accordance with the other provisions of this Part.

Supplies

3. The supplies of goods referred to in item 2 of this Part shall be supplies of second-hand goods, works of art, collectors’ items and antiques, made by a second-

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hand goods dealer, which had been supplied to him in Malta -

(a) by a non-taxable person; or

(b) by another taxable person, in so far as the supply of goods by that other person is an exempt without credit supply; or

(c) by another taxable person who is registered under article 11, in so far as the supplies involve capital assets; or

(d) by another second-hand goods dealer, in so far as the supply of goods by that other second-hand goods dealer was subject to value added tax in accordance with the other provisions of this Part.

Taxable Value

4. (1) The taxable value of the supplies of goods referred to in item 3 of this Part shall be the profit margin made by the second-hand goods dealer less the amount of value added tax relating to the profit margin. That profit margin shall be equal to the difference between the selling price charged by the second-hand goods dealer for the goods and the purchase price.

(2) For the purposes of paragraph (1) of this item -

(a) “selling price” means everything which constitutes the consideration which has been, or is to be, charged by the second-hand goods dealer to the purchaser, including subsidies directly linked to that transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the second-hand goods dealer to the purchaser but excluding discounts and repayment for expenses paid out in the name and for the account of the purchaser;

(b) “purchase price” means everything which constitutes the consideration as defined in subparagraph (a) of this paragraph, paid, or to be paid, by the second-hand goods dealer to his supplier.

Applicable option

5. (1) Second-hand goods dealers shall have the option to apply the provisions of this Part, after having obtained the approval in writing of the Commissioner, in respect of supplies of -

(a) works of art, collectors’ items or antiques which they have imported themselves;

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(b) works of art supplied to them by their creators or their successors in title.

(2) Where a second-hand goods dealer exercises the option available under paragraph (1) of this item, such option shall cover, at least, two calendar years.

(3) Where a second-hand goods dealer exercises the option available under paragraph (1) of this item, the taxable value shall be determined in accordance with item 4 of this Part. Where the supplies refer to supplies to which subparagraph (a) of paragraph (1) of this item refers, the purchase price to be taken into account in calculating the profit margin shall be equal to the taxable value on importation, plus the value added tax due or paid on importation.

Input Tax

6. (1) Taxable persons shall not be entitled to deduct the value added tax due or paid in respect of goods which have been, or are to be, supplied to them by second-hand goods dealers, where the supply of those goods has been subject to the provisions of this Part.

(2) Where the second-hand goods dealer accounts for value added tax in terms of the provisions of this Part, he shall not be entitled to claim back -

(a) value added tax due or paid in respect of works of art, collectors’ items or antiques which he has imported himself;

(b) value added tax due or paid in respect of works which have been, or are to be supplied, to him by their creators or their successors in title;

(c) value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a second hand goods dealer.

Separate accounting

7. Where a second-hand goods dealer makes supplies to which this Part refers and other supplies, he must keep separate accounts to distinguish between the supplies made to which this Part refers and those other supplies.

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Purchase invoice

8. Where a supply of second-hand goods to a second-hand goods dealer has been made by a person who had not supplied the said goods in the course of an economic activity, such dealer shall issue a purchase invoice at the time when the said goods have been supplied to him, containing the following information -

(a) the purchase invoice number; (b) the date of the purchase;

(c) the name and address of the seller;

(d) the name and address of the purchaser; (e) a description of the goods;

(f) ` the total price paid;

(g) a cross reference to the entry of the transaction in the purchaser’s account books;

(h) the signature of the seller.

Sales invoice

9. A second-hand goods dealer who makes any supply to which this Part refers shall not issue a tax invoice or any other document showing an amount as being tax or as being attributed to tax, but shall issue a sales invoice containing the following information and shall keep a copy thereof -

(a) the sales invoice number; (b) the date of the sale;

(c) the name, address and value added tax registration number of the seller;

(d) the name and address of the purchaser; (e) a description of the goods;

(f) the total price inclusive of tax;

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(g) a cross reference to the entry of the transaction in the seller’s account books;

(h) the following declaration signed by the seller: “I declare that no credit for input tax has or will be claimed by me in respect of the goods sold on this invoice.”

Option available for second-hand goods dealers

10. (1) A second-hand goods dealer may account for value added tax in terms of the other provisions of the Act to any supply to which items 2 and 3 of this Part refer, without any reference to this Part.

(2) Where a second-hand goods dealer so opts in respect of -

(a) the supply of works of art, collectors’ items or antiques which he has imported himself, he shall be entitled to claim back the value added tax due or paid on the importation of those goods;

(b) the supply of works of art supplied to him by their creator, he shall be entitled to claim back the value added tax due or paid for the work of art supplied to him;

(c) the supply of works of art supplied to him by a taxable person other than a second-hand goods dealer, he shall be entitled to claim back the value added tax due or paid for the work of art supplied to him;

(3) The right to claim back input tax on supplies to which paragraph (1)

of this item refers shall arise at the time of submitting the value added tax return.

Sales by public auction

11. (1) Where an auctioneer makes a supply of second-hand goods, works of art, collectors’ items or antiques by public auction, acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of -

(a) a non-taxable person; or

(b) another taxable person in so far as the supply of goods by that other registered person is made pursuant to a contract under which commission is payable on purchase or sale and is an exempt supply in terms of Part Two of the Fifth Schedule to the Act; or

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(c) another taxable person who is registered under article 11 in so far as the supply of goods by that other person involves capital assets and is made pursuant to a contract under which commission is payable on purchase or sale; or

(d) another second-hand goods dealer, in so far as the supply of goods by that other second-hand goods dealer is made pursuant to a contract under which commission is payable on purchase or sale and is subject to value added tax in terms of the other provisions of this Part;

the taxable value of each supply of goods shall be that specified in the other paragraphs of this item.

(2) The taxable value of each supply of goods to which paragraph (3) of this item applies is the total amount invoiced to the purchaser by the auctioneer in accordance with paragraph (4) of this item, less -

(a) the net amount paid or to be paid by the auctioneer to his principal, determined in accordance with paragraph (3) of this item, and

supply.

(b) the amount of the tax due by the auctioneer in respect of that

(3) The net amount paid or to be paid by the auctioneer to his principal shall be equal to the difference between -

(a) the price of the goods at the public auction, and

(b) the amount of the commission obtained or to be obtained by the auctioneer from his principal, under the contract whereby commission is payable on the sale.

(4) An auctioneer must issue to the purchaser a sales invoice containing the following information -

(a) the sales invoice number; (b) the date of the sale;

the seller;

(c) the name, address and value added tax registration number of

(d) the name and address of the purchaser;

(e) a description of the goods;

(f) the auction price of the goods; (g) taxes, dues, levies and charges;

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(h) incidental expenses such as commission, packing, transport and insurance costs charged by the auctioneer to the purchaser;

books;

(i) reference to the entry of the transaction in the seller’s account

(j) the following declaration signed by the seller: “I declare that no credit for input tax has or will be claimed by me in respect of the goods sold on this invoice.”;

and the sales invoice shall not show any amount of value added tax separately.

(5) The auctioneer to whom the goods were transmitted under a contract whereby commission is payable on a public auction sale must issue an invoice to his principal, containing the following information:

(a) a consecutive invoice number; (b) the date of the transaction;

(c) the name and address of the principal;

(d) the name, address and value added tax registration number of the auctioneer;

(e) a description of the goods;

(f) the amount of the transaction (i.e. the auction price of the goods less the amount of commission obtained or to be obtained from the principal);

(g) the signature of the principal:

Provided that where the principal is a taxable person, the invoice so drawn up shall serve as the tax invoice required to be issued in terms of the Twelfth Schedule to the Act.

(6) Auctioneers who supply goods under the conditions laid down in paragraph (1) of this item, must indicate in the suspense account of their accounts -

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(a) the amounts obtained or to be obtained from the purchaser of

the goods;

(b) the amount reimbursed or to be reimbursed to the vendor of the goods;

and the above amounts must be substantiated by the relevant documentation.

(7) The supply of goods by an auctioneer shall be deemed to be made at the time when the sale of those goods by public auction is effected.

Repossessed goods

12. Where any goods are repossessed -

(a) under the terms of a finance agreement, or

(b) by any insurer in the settlement of a claim under an insurance policy, or

(c) by a mortgagee in terms of his rights under a mortgage over a ship or aircraft,

and supplied by the person who repossessed them in the same condition as they were in at the time they were repossessed, the said supply by that person shall be treated as neither a supply of goods nor as a supply of services.

Part Three

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Supplies by Retailers and by Civil, Mechanical and Electrical Engineering

Contractors

1. This Part applies to: (a) retailers;

(b) civil, mechanical and electrical engineering contractors.

2. The Commissioner may direct that the time of supplies made by or to a taxable person to whom this Part applies shall be the time whenever a payment is made or received, as the case may be, for any such supplies, to the extent of every such payment, and that the taxable value of such supplies shall be determined by reference to every such payment made or received.

3. A direction in terms of item 2 of this Part shall be given by notice in writing or by a notice published in the Gazette, and may, by such notice, be amended or withdrawn. Unless otherwise specified, such a direction shall apply to all supplies made by or to the person to whom it is made with effect from the date of the said direction until that direction is withdrawn.

4. When a direction given in terms of item 2 of this Part is amended or withdrawn the Commissioner may require the person to whom it had been given to pay tax in such amount as the Commissioner may deem fair and reasonable to compensate for the tax on supplies which, because of the amendment or withdrawal, might otherwise remain unaccounted for and such tax shall be deemed for all the purposes of this Act to be tax chargeable on taxable supplies made by that person on the date that the amendment or withdrawal becomes effective.

5. Notwithstanding the other provisions of this Part a direction given in terms of item 2 of this Part shall not apply to any supply referred to in items 14 (Application of goods forming part of an economic activity) and 15 (Private use of goods forming part of an economic activity) of the Second Schedule to this Act.

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Part Four

Travel Agents

Interpretation

1. In this Part “travel agent” means and includes any person who, without material alterations, buys in and re-sells travel, hotel, holiday and other related services to travellers, and shall include a tour operator.

Application

2. The provisions of this Part shall apply to the operations of travel agents, where the travel agent deals with the customer in his own name and uses the supplies and services of other persons in the provision of travel facilities:

Provided that this Part shall not apply to a travel agent who acts only as an intermediary and merely makes a repayment of expenses to another person in the name and for the account of the traveller.

Services supplied to be deemed as a single transaction

3. All transactions performed by a travel agent for the benefit of the traveller in connection with the journey shall be treated as a single supply of services supplied by him to the traveller.

Place of supply

4. The place of supply of services to which item 3 applies is the place where the travel agent is established.

Taxable value

5. The taxable value of supplies referred to in item 3 of this Part made by a travel agent shall be the difference between the cost of those supplies to the travel agent inclusive of value added tax and the total price charged to the traveller exclusive of value added tax, where the supplies are for the direct benefit of the traveller:

Provided that where a supply to a travel agent is required in terms of this Act to be supported by a tax invoice, the cost of that supply shall only be taken into account for the purposes of this item if the travel agent holds such a tax invoice.

Input tax

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6. Value added tax charged to the travel agent by other registered persons on supplies made by those registered persons to the travel agent for the purpose of supplies to which item 3 applies and for the direct benefit of the traveller shall not be eligible for deduction or refund.

Supplies outside the Community

7. If transactions entrusted by the travel agent to other taxable persons are performed by such persons outside the Community, the travel agent’s service shall be treated as the service of an intermediary which is exempt with credit in terms of item 5 of Part One of the Fifth Schedule. When these transactions are performed both inside and outside the Community, only that part of the travel agent’s services relating to transactions outside the Community shall be so treated as exempt with credit.

Powers of the Commissioner

8. The Commissioner may give such directives to, and require such information from, a travel agent as he may deem necessary for the application of this Part.

Records

9. A travel agent shall keep, in addition to the records required to be kept in terms of the other provisions of this Act, such other records as may be necessary to readily ascertain the amount of tax chargeable under this Part.

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Part Five

Tax in Danger

1. Where, in any particular contract of supply, and in order to secure the regular payment of the tax in terms of the Act, the Commissioner may, by a notice in writing to the parties to the contract direct that the person to whom the supply is made shall be deemed to have made that supply to himself in the course or furtherance of his economic activity and the provisions of the Act, including the obligation to account for and to pay the tax, shall be read and construed accordingly.

2. When a direction to which item 1 of this Part refers has been given by the Commissioner, the person to whom the supply is made shall keep, in addition to the records required to be kept in terms of the other provisions of the Act, such other records as may be necessary to ascertain the amount of tax payable under this Part.

3. When a direction has been given by the Commissioner in terms of item 1 of this Part, the tax invoice which is required to be issued in terms of the Act by the person who makes the supply shall, in lieu of the information required by item 2(1)(j) of the Twelfth Schedule to the Act, indicate the words “direction in terms of the Fourteenth Schedule to the Act”.

4. When a direction has been given by the Commissioner in terms of item 1 of this Part, such direction shall not in any way limit the right to claim any input tax to which any of the persons to whom the direction has been given, may still be entitled to claim in accordance with the other provisions of the Act.

Part Six

Investment Gold

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Meaning of investment gold

1 (1) “Investment gold” means:

(a) gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths, whether or not represented by securities. Member States may exclude from the scheme small bars or wafers of a weight of 1g or less;

(b) gold coins which:

(i) are of a purity equal to or greater than 900 thousandths, (ii) re-minted after 1800,

and

(iii) are or have been legal tender in the country of origin,

(iv) are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80%.

(2) Coins referred to in paragraph (1)(b) shall not, for the purpose of this

Act, be considered to be sold for numismatic interest.

Option for taxation

2 (1) Taxable persons who produce investment gold or transform any gold into investment gold have a right of option for taxation of supplies of investment gold to another taxable person which would otherwise be exempt in terms of Part One of the Fifth Schedule.

(2) An agent who, acting in the name and for the account of another, intervenes for his principal in a supply in respect of which the supplier has exercised the option referred to in paragraph (1) has a right of option for taxation of the supply of his services.

(3) An option referred to in this item shall be exercised by means of an irrevocable notice in writing delivered to the Commissioner. Such notice:

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(a) shall specify clearly that it is a notice made pursuant to

this item and indicate whether it is an option of the supplier or an option of the agent;

(b) shall be made before the supplies to which it refers are made or by not later than thirty days after the date of any such supplies;

(c) shall specify the name and value added tax identification number of the taxable person to whom the supplies are made or to be made and their taxable value.

Special obligations for traders in investment gold

3. Traders in investment gold keep account of all substantial transactions in investment gold and keep the documentation to allow identification of the customer in such transactions.

Part Seven

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Special Scheme for electronically supplied services

Interpretation

1. In this Part, unless the context otherwise requires:

(1) “non-established taxable person” means a taxable person who has neither established his business nor has a fixed establishment in the territory of the Community and who is not otherwise required to be identified for tax purposes under article 10 of the Act.

(2) “Electronic services” and “electronically supplied services” means those services referred to in paragraph (4) of item 11 of the Third Schedule to the Act.

(3) “Member State of consumption” means the Member State in which the supply of electronic service is deemed to take place in accordance with paragraph (1) of item 11 of the Third Schedule to the Act.

(4) “Value added tax return” means the statement containing the information necessary to establish the amount of tax that has become chargeable in each Member State.

2. The Commissioner shall permit a non-established taxable person who supplies electronic services to a non-taxable person who is established or has his permanent address or usually resides in a Member State to use a special scheme in accordance with the provisions of this Part.

3. The non-established taxable person shall state to the Commissioner when his activity as a taxable person commences, ceases or changes to the extent that he no longer qualifies for the special scheme. Such statement shall be made electronically.

The information from the non-established taxable person to the Commissioner when his taxable activity commences, shall contain the following details for his identification, namely; name, postal address, electronic addresses, including web sites, national tax number, if any, and a declaration that he is not identified for value added tax purposes within the Community. The non-established taxable person shall notify the Commissioner within thirty days of any changes in the information submitted.

4. The Commissioner shall identify the non-established taxable person by means of a VAT registration number. Based on the information used for this identification, the Member States of consumption may keep their own identifications systems.

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The Commissioner shall notify the non-established taxable person

with the VAT registration number allocated to him by electronic means.

5. The Commissioner shall exclude the non-established taxable person from the identification register if:

(a) he notifies the Commissioner that he no longer supplies electronic services, or

(b) it can be otherwise assumed that his taxable activities have ended, or

(c) he no longer fulfils the requirements necessary to be allowed to use the special scheme, or

(d) he persistently fails to comply with the provisions of this Part.

6. The non-established taxable person shall submit to the Commissioner by electronic means a value added tax return for each calendar quarter whether or not electronic services have been supplied. The return shall be submitted within

20 days following the end of the tax period to which that return refers.

7. The value added tax return shall be made on such form as the Minister may by regulations prescribe.

8. The value added tax return shall be made out in euro. Until such time as the national currency is the euro, the Commissioner may require that the tax return be made out in the Lira. If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return. The exchange rates shall be those published by the European Central Bank for that day, or if there is no publication for that day, on the next day of publication.

9. The non-established taxable person shall pay the value added tax when submitting the return. Payment shall be made to a bank account denominated in euro, designated by the Commissioner. Until such time as the national currency is the euro, the Commissioner may require that payment be made to a bank account denominated in the Lira.

10. A non-established taxable person making use of the scheme shall, instead of making the deductions under article 23 of this Act, upon application, be granted a refund, under such conditions and subject to such limitations as the Minister may by regulations prescribe.

11. The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value

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added tax return referred to in item 6 of this Part is correct. These records shall be made available electronically on request to the Commissioner and to the Member State of consumption. These records shall be maintained for a period of 6 years from the end of the year when the transaction was carried out.

FIFTEENTH SCHEDULE

TERRITORIES OF THE COMMUNITY

(Article 2)

1 Subject to the other provisions of this Schedule, “Member State” means the area of application of the Treaty establishing the European Economic Community as defined in respect of that State in Article 299 of that Treaty excluding, with respect to the States listed in the Column One of the Table in this item, the territories listed in the Second Column:

2 Notwithstanding the foregoing provisions the Isle of Man and the Principality of Monaco shall be treated as territories of Member States and transactions originating in or intended for :

(a) the Isle of Man shall be treated as originating in or intended for the United Kingdom of Great Britain and Northern Ireland;

(b) the Principality of Monaco shall be treated as originating in or intended for the French Republic.

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(Article 2)

SIXTEENTH SCHEDULE

EXCISE GOODS

“Excise goods” means goods of any of the following descriptions in so far as they are subject to excise duty in terms of the Excise Duty Act:

(a) mineral oils;

(b) alcohol and alcoholic beverages; (c) manufactured tobacco”.

Transitory provisions.

Special transitory provisions with respect to certain importations.

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48. (1) A person who, immediately prior to the coming into force of article 10 of the principle Act as substituted by article 10 of this Act, was registered under the principal Act, shall unless he is deemed to be registered under article 11 of the principal Act as substituted by this Act, in terms of subarticle (2) of this article, be deemed to be on the date of the coming into force of the said article 10 as substituted a person registered under the said article 10 as so substituted.
(2) A person who immediately before the coming into force of article 11 of the principal Act as substituted by article 10 of the Act, was classified under the principal Act as there in force as an exempt person shall on the date of the coming into force of the said article 11 of the principal Act as so substituted be deemed to be a person registered under article 11 and as not registered under article 10, both of the principal Act as substituted by article 10 of this Act.
(3) Nothwithstanding the repeal of articles 86, 87, 88 and
90 by article 45 of this Act and of subarticle 85 (3) by article 44 of this Act, the provisions of the said articles as in force before the coming into force of articles 44 and 45 of this Act shall continue to regulate the matters therein regulated occuring during the times therein indicated.
(4) For the avoidance of doubt it is hereby provided that the Value Added Tax Act enacted by Act XXIII of 1998 shall be deemed to have always been in force since the coming into force thereof in accordance with the provisions thereof and that all amendments made thereto since its enactment have been in force since the date of their coming into force as therein provided and this notwithstanding any dispute or claim with regard to the regularity of their passage in the House< and the provisions of this subarticle shall be sufficient authority for its continued legal effect (subject to such amendments subsequently made) and for the validation of anything done or omitted to be done in accordance with its provisions.
49. (1) When goods>
(a) entered Malta before the accession date, and
(b) were placed upon entry into Malta under a customs duty suspension regime, and
date,
(c) were not released from this regime before the accession
the provisions in force at the time the goods were placed under this regime shall continue to apply after the accession date until the goods cease to remain under this regime.
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(2) The happening of any of the following events on or after the accession date shall be treated as an importation in Malta>
(a) the removal, even if irregular, of the goods in Malta from the temporary importation regime under which they were placed before the accession date<
(b) the removal, even if irregular, of the goods in Malta from a customs duty suspension regime, other than temporary importation and transits, under which it has been placed before the accession date<
(c) the termination in Malta of an internal transit procedure that started before the accession date within the Community for the purposes of a supply of goods carried on before the accession date for consideration into the territory of the Community by a taxable person acting as such. A supply of goods by mail shall for this purpose be treated as an internal transit procedure<
(d) the termination in Malta of an external transit procedure that started before the accession date<
(e) any irregularity or any violation committed in Malta during an internal transit procedure that started in the conditions referred to in paragraph (c) or during an external transit procedure referred to in paragraph (d)<
(f) the use in Malta, by any person, of goods that have been supplied to him before the accession date into the territory of another Member State, if>
(i) the supply of these goods was exempted or was liable to be exempted for reason of exportation< and
(ii) these goods have not been imported in Malta before the accession date.
(3) When an importation of goods takes place in any of the circumstances mentioned in sub-article (2), no taxable event takes place if>
(a) the goods are transported outside the Community, or
(b) the goods imported within the meaning of paragraph (2)(a) are not a means of transport and are transported to the Member State from which they were exported and to the person who exported them< or
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(c) the goods imported within the meaning of paragraph (2)(a) are a means of transport which have been acquired or imported, before the accession date, in the general conditions of taxation of a Member State and#or, did not benefit from an exemption or a refund of the value added tax for reason of their exportation. This condition is deemed fulfilled when the date of the first entry into service of this means of transport is earlier than the 1st of January 1996.”.
(4) Terms and phrase used in this article shall have the same meaning assigned to them in the principal Act as amended by this Act and shall be construed accordingly.
(5) The provision of item 19 of the Second Schedule and of item 15 of the Third Schedule (both of the principal Act as substituted by article 47 of this Act) shall be without prejudice to the provisions of this article.”.
Passed by the House of Representatives at Sitting No. 34 of the 24th September,
2003.
ANTON TABONE

Speaker

RICHARD J. CAUCHI

Clerk to the House of Representatives

Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press

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