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Maltese Laws |
VALUE ADDED TAX ACT (CAP. 406)Value Added Tax (Eleventh Schedule) (Amendment) Regulations, 2010
IN virtue of the powers conferred by articles 48 and 75 of the Value Added Tax Act, 1998, hereinafter referred to as “the Act”, the Minister of Finance, the Economy and Investment has made the following regulations:
Citation and commencement.
New item 9.
1. (1) The title of these regulations is the Value Added Tax (Eleventh Schedule) (Amendment) Regulations, 2010 and these shall be read and construed as one with the Eleventh Schedule to the Value Added Tax Act, hereinafter in these regulations referred to as “the Schedule”.(2) These regulations shall be deemed to have come into force on the 1st January, 2010.
2. Immediately after item 8 of the Schedule there shall be inserted the new item 9 as follows:“Records pursuant to tax payable as per article 20(2).
9. Every taxable person who is not registered under article 10 and every non taxable legal person identified for VAT purposes shall
keep records in sufficient detail as to enable the determination of the value of the purchases made by him in Malta pursuant to article
20(2) including:
(a) a description of the services and / or goods and the consideration paid;
(b) the relative invoices;
(c) all other supporting documents.”.
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URL: http://www.worldlii.org/mt/legis/laws/vata406vatsr201072o2010665