B 1471
L.N. 226 of 2020
V ALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Amendment of Fourteenth Schedule) 
Regulations, 2020
IN EXERCISE of the powers conferred by article 75 of the Value
Added Tax Act, the Minister for Finance and Financial Services,  has
made the following regulations:-
Citation, scope 
and 
commencement .
Cap. 406.1. (1) The title of these regulations is Value Added Tax Act
(Amendment of Fourteenth Schedul e) Regulations, 2020 and these
regulations shall be r ead and construed as one with the Fourtee nth
Schedule to the Value Added Tax Act, which Fourteenth Schedule is
hereinafter in these regulations referred to as "the Fourteenth
Schedule".
(2) These regulations shall bring into force the provisions of
Article 2 of Council Directive (EU) 2017/2455 of the 5th December
2017 amending Directive 2006/112/ EC and Directive 2009/132/EC a s
regards certain value added ta x obligations for supplies of ser vices and
distance sales of goods and the pr ovisions of Council Directive (EU)
2019/1995 of 21st November 2019 amending Directive 2006/112/EC
as regards provisions relating to distance sales of goods and certain
domestic supplies of goods.
(3) These regulations shall come into force on such date or dat es
as the Minister for Finance and Financial Services, may by noti ce in the
Gazette, establish.
Substitutes Part 
Seven of the Fourteenth 
Schedule.2. Part Seven of the Fourteenth Schedule, shall be substituted
by the following:
"Part Seven
Special schemes for taxable  persons supplying services to non-
taxable persons or making dist ance sales of goods or certain 
domestic supplies of goods
Section 1
General Provisions
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Interpretation
1. In this Part, the follo wing definition shall apply:
"V AT return" means the statement containing the
information necessary to establish the amount of V AT due
in each Member State.
Section 2
Special scheme for services supplied by taxable persons not 
established within the Community
Interpretation
1. For the purpose of this Section, without prejudice to
other provisions of this Act, th e following definitions shall
apply:
"Member State of consumption" means the Member
State in which the supply of  services is deemed to take
place according to Part Two of the Third Schedule;
"Member State of identification" means the Member
State which the taxable person not established within the
Community chooses to contact to state when his activity as
a taxable person within the territory of the Communitycommences in accordance with the provisions of thisSection;
"taxable person not established within the
Community" means a taxable person who has notestablished his business in t he territory of the Community
and who has no fixed establishment there.
Permission to use the special scheme
2. The Commissioner shall p ermit any taxable person
not established within the Community supplying services to a
non-taxable person who is established in a Member State or hashis permanent address or usually resides in a Member State, to
use this special scheme. This sc heme applies to all those servi ces
supplied within the Community.
Notification to the Commissioner
3. The taxable person not established within the
Community shall state to the Commissioner when he commences
or ceases his activity as a taxable person, or changes that act ivity
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in such a way that he no longer meets the conditions necessary
for use of this special sche me. He shall communicate that
information electronically.
Information that shall be pr ovided to the Commissioner
4. (1) The information which the taxable person not
established within the Comm unity shall provide to the
Commissioner when he commenc es a taxable activity shall
contain the following details:
(a) name;
(b) postal address;
(c) electronic address es, including websites;
(d) national tax code number, if any;
(e) a statement that the person has not established
his business in the territory of the Community and has no
fixed establishment there.
(2) The taxable person not established within in the
Community shall notify the Commissioner of any changes in theinformation provided.
VAT identification number
5. The Commissioner shall allocate to the taxable
person not established within the Community an individual V AT
identification number for the application of this special schem e
and shall notify him of that number by electronic means. On the
basis of the information used f or that identification, Member
States of consumption may have recourse to their own
identification systems.
Cancellation from identification register
6. The Commissioner shall delete the taxable person not
established within the Community from the identification
register in the following cases:
(a) if he notifies the Commissioner that he no
longer supplies services covered by this special scheme;
(b) if it may otherwise be  assumed that his taxable
activities have ceased;
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(c) if he no longer meets the conditions necessary
for use of this special scheme;
(d) if he persistently fails to comply with the rules
relating to this special scheme.
Submission of VAT return
7. The taxable person not established within the
Community making use of this special scheme shall submit by
electronic means to the Commissioner a V AT return for each
calendar quarter, whether or not  services covered by this speci al
scheme have been supplied. The V AT return shall be submittedby the end of the month following the end of the tax periodcovered by the return.
Details and adjustments that shall be included in VAT
return
8. The V AT return shall show the individual V AT
identification number for the application of this special schem e
and, for each Member State of consumption in which V AT is due,the total value, exclusive of V A T, of supplies of services cove red
by this special scheme carried out during the ta x period and to tal
amount per rate of the corres ponding V AT. The applicable rates
of V AT and the total V AT due shall also be indicated on the
return. Where any amendments to the V AT return are required
after its submission, such amendments shall be included in asubsequent return within three (3) years of the date on which the
initial return was required to be submitted pursuant to item 7.
That subsequent V AT return shall identify the relevant MemberState of consumption, the tax pe riod and the amount of V AT for
which any amendments are required.
Reporting currency
9. The value added tax return shall be made out in euro.
If the supplies have been made in other currencies, the taxableperson not established within the Community shall, for thepurpose of completing the V AT re turn, use the exchange rate
applying on the last day of the tax period. The conversion shal l
be made by applying the exchange rates published by theEuropean Central Bank for that day, or if there is no publicati on
for that day, on the next day of publication.
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Payment of the tax
10. The taxable person not established within the
Community shall pay the V AT, making reference to the relevant
V AT return, when submitting the V A T return, at the latest, at the
expiry of the deadline by which the return shall be submitted.
Payment shall be made to a bank account denominated in
euro, designated by the Commissioner.
Deduction of input tax
11. The taxable person not established within the
Community making use of this sp ecial scheme may not deduct
V AT pursuant to Article 168 of Council Directive 2006/112/EC.Notwithstanding  paragraph 1 of Article 1 of Directive 86/560/
EEC, the taxable person in question shall be refunded inaccordance with that Directive. Article 2(2) and (3), and Artic le
4(2) of Directive 86/560/EEC shall not apply to refunds relatin g
to services covered by this special scheme.
If the taxable person making use of this special scheme is
required to be registered in a Member State for activities not
covered by this special scheme, he shall deduct V AT incurred in
that Member State in respect of his taxable activities which ar e
covered by this special scheme in the V AT return that shall be
submitted pursuant to Article  250 of Council Directive 2006/
112/EC.
Records
12. (1) The taxable person not established within the
Community shall keep records of the transactions covered by
this special scheme. Those records shall be sufficiently detailed
to enable the tax authorities of the Member State of consumptio n
to verify that the V AT return is correct.
(2) The records referred to in sub-item (1) shall be made
available electronically on reque st to the Commissioner and to
the Member State of consumption.
Those records shall be kept for a period of ten (10) years
from the end of the year during which the transaction was carri ed
out.
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Section 3
Special scheme for intra-Community distance sales of goods, for  
supplies of goods within a Membe r State made by electronic 
interfaces facilitating those suppl ies and for services supplie d by 
taxable persons established within  the Community but not in the  
Member State of consumption
Interpretation
1. For the purpose of this Section, without prejudice to
other provisions of this Act, th e following definitions shall
apply:
"Member State of consumption" means one (1) of the
following:
(a) in the case of the supply of services, the
Member State in which the supply is deemed to take
place in terms of Part Two of the Third Schedule;
(b) in the case of intra-Community distance
sales of goods, the Member State where the dispatch
or transport of the goods t o the customer ends;
(c) in the case of the supply of goods made by
a taxable person facilitating those supplies inaccordance with sub-item (2) of item 12A of the
Second Schedule, where the dispatch or transport of
the goods supplied begins and ends in the sameMember State, that Member State;
"Member State of identification" means the Member
State in the territory of which the taxable person hasestablished his business or, if he has not established his
business in the Community , where he has a fixed
establishment.
Where a taxable person has not established his
business in the Community, but has more than one (1) fixed
establishment therein, the Member State of identificationshall be the Member State with  a fixed establishment where
that taxable person indicates that he shall make use of thisspecial scheme. The taxable person shall be bound by thisdecision for the calendar year  concerned and the two (2)
calendar years following.
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Where a taxable person has not established his
business in the Community and has no fixed establishment
therein, the Member State of identification shall be theMember State in which the dispatch or transport of the
goods begins. Where there is more than one (1) Member
State in which the dispatch or transport of the goods begins,the taxable person shall indi cate which of those Member
States shall be the Member State of identification. Thetaxable person shall be bound by that decision for the
calendar year concerned and the two (2) calendar years
following;
"taxable person not established in the Member State
of consumption" means a taxable person who hasestablished his business in t he Community or has a fixed
establishment there but has not established his business and
has no fixed establishment wi thin the territory of the
Member State of consumption.
Permission to use the special scheme
2. The Commissioner shall permit the following taxable
persons to use this special scheme:
(a) a taxable person carry ing out intra-Community
distance sales of goods;
(b) a taxable pe rson facilitating the supply of goods
in terms of sub-item (2) of item12A of the Second Schedule
where the dispatch or transport of the goods supplied
begins and ends in the same Member State;
 (c) a taxable person not established in the Member
State of consumption supplying services to a non-taxableperson.
This special scheme applies to all those goods or services
supplied in the Community by t he taxable person concerned.
Notification to the Commissioner
3. A taxable person shall state to the Commissioner
when he commences and ceases his taxable activities covered bythis special scheme, or changes those activities in such a waythat he no longer meets the conditions necessary for use of thi s
special scheme. He shall comm unicate that information by
electronic means.
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VAT identification number
4. A taxable person making use of this special scheme
shall, for the taxable transactions carried out under this sche me,
be identified for V AT purposes in Malta only. For that purpose
the Commissioner shall use the individual V AT identification
number already allocated to the taxable person in respect of hi s
obligations under the internal system.
On the basis of the information used for that identification,
Member States of consumption ma y have recourse to their own
identification systems.
Exclusion from th e special scheme
5. The Commissioner shall exclude a taxable person
from the special scheme in any one (1) of the following cases:
(a) if he notifies that he no longer carries out
supplies of goods and services covered by this special
scheme;
(b) if it may otherwise be assumed that his taxable
activities covered by this special scheme have ceased;
(c) if he no longer meets the conditions necessary
for use of this special scheme;
(d) if he persistently fails to comply with the rules
relating to this special scheme.
Submission of VAT return
6. The  taxable person making use of this special scheme
shall submit by electronic m eans to the Commissioner a V AT
return for each calendar quarter , whether or not supplies of goods
and services covered by this special scheme have been carried
out. The V AT return shall be submitted by the end of the month
following the end of the ta x period covered by the return.
Details and adjustments that shall be included in VAT
return
7. (1) The V AT return shall show the V AT
identification number referred t o in item 4 and, for each Membe r
State of consumption in which V AT is due, the total valueexclusive of V AT, the applicable rates of V AT, the total amount
per rate of the corresponding V AT and the total V AT due in
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respect of the following supplies covered by this special schem e
carried out during the tax period: 
(a) intra-Community distance sales of goods;
(b) supplies of goods in accordance with sub-item
(2) of item 12A of the Second Schedule where the dispatch
or transport of those goods provided begins and ends in thesame Member State; 
(c) supplies of services. 
The V AT return shall also include amendments relating to
previous tax periods as  provided in sub-item (4).
(2) Where goods are dispatched or transported from
Member States other than Malta, the VAT return shall also
include the total value exclusive  of VAT, the applicable rates of
VAT, the total amount per rate of the corresponding VAT and
the total VAT due in respect of the following supplies covered
by this special sche me, for each Member State where such goods
are dispatched or transported from: 
(a) intra-Community distance sales of goods other
than those made by a taxable person in accordance with
sub-item (2) of item 12A  of the Second Schedule; 
(b) intra-Community distance sales of goods and
supplies of goods where the dis patch or transport of those
goods begins and ends in the same Member State, made by
a taxable person in accordance with sub-item (2) of item
12A of the Second Schedule.
In relation to the supplies referred to in paragraph (a), the
V AT return shall also include t he individual V AT identification
number or the tax reference number allocated by each Member
State where such goods are disp atched or transported from. 
In relation to the supplies referred to in paragraph (b), the
V AT return shall also include t he individual V AT identification
number or the tax reference number allocated by each Member
State where such goods are dispatched or transported from, if
available. 
The V AT return shall include the information referred to in
this sub-item broken down by Member State of consumption.
(3) Where the taxable person supplying services covered
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by this special scheme has one (1) or more fixed establishments ,
other than that in Malta, from which the services are supplied,
the VAT return shall also include the total value exclusive ofVAT, the applicable rates of VAT, the total amount per every
rate of the corresponding VAT and the total VAT due of such
supplies, for each Member State in which he has anestablishment, together with the individual VAT identification
number or the tax reference numbe r of this establishment, broke n
down by Member State of consumption.
(4) Where any amendments to the VAT return are
required after its submission, such amendments shall be include d
in a subsequent return within three (3) years of the date on wh ich
the initial return was required to be submitted pursuant to ite m 6.
That subsequent VAT return shall identify the relevant Member
State of consumption, the tax period and the amount of VAT for
which any amendments are required.
Reporting currency
8. The V AT return shall be made out in euro.
If the supplies have been made in other currencies, the
taxable person making use of this special scheme shall, for the
purpose of completing the V AT re turn, use the exchange rate
applying on the last date of the tax period. The conversion sha ll
be made by applying the exchange rates published by theEuropean Central Bank for that day, or if there is no publicati on
for that day, on the next day of publication.
Payment of the tax
9. The taxable person making use of this special scheme
shall pay the V AT, making refere nce to the relevant V AT return,
at the latest at the expiry of the deadline by when the return shallbe submitted.
Payment shall be made to a b ank account denominated in
euro, designated by the Commissioner.
Deduction of input tax
10. The taxable person making use of this special scheme
may not, in respect of his taxable activities covered by thisspecial scheme, deduct V AT incurred in the Member State of
consumption pursuant to Artic le 168 of Council Directive 2006/
112/EC. Notwithstanding Article 2( 1), Article 3 and point (e) o f
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Article 8(1) of Directive 2008/9/ EC, the taxable person in
question shall be refunded in accordance w ith that Directive.
If the taxable person making use of this special scheme is
required to be registered in a Member State for activities not
covered by this special scheme, he shall deduct V AT incurred in
that Member State in respect of his taxable activities which ar e
covered by this special scheme in the V AT return that shall be
submitted pursuant to Article  250 of Council Directive 2006/
112/EC.
Records
11. (1) The taxable person making use of this special
scheme shall keep records of the transactions covered by thisspecial scheme. Those records shall be sufficiently detailed to
enable the tax authorities of the Member State of consumption t o
verify that the V AT return is correct.
(2) The records referred to in sub-item (1) shall be made
available electronically on request to the Member State ofconsumption and to the Commissioner.
Those records shall be kept for a period of ten (10) years
from 31 December of the year dur ing which the transaction was
carried out.
Section 4
Special scheme for distance sa les of goods imported from third 
territories or third countries
Interpretation
1. For the purposes of this S ection, without prejudice to
other provisions of this Act, the following definitions shall
apply:
"intermediary" means a person established in the
Community appointed by the taxable person carrying out
distance sales of goods imported from third territories or
third countries as th e person liable for payment of the VAT
and to fulfil the obligati ons laid down in this special
scheme in the name and on behalf of the taxable person;
"Member State of consumption" means the Member
State where the dispatch or transport of the goods to the
customer ends;
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"Member State of ident ification" means the
following:
(a) where the taxable person is not
established in the Communi ty, the Member State in
which he chooses to register;
(b) where the taxable person has established
his business outside the Community but has one (1)
or more fixed establishments therein, the Member
S t a t e  w i t h  a  f i x e d  e s t a b l i s h m e n t  w h e r e  t h e  t a x a b l e
person indicates he shall make use of this special
scheme;
(c) where the taxable person has established
his business in a Member State, that Member State;
(d) where the intermediary has established his
business in a Member State, that Member State;
(e) where the intermediary has established his
business outside the Community but has one (1) ormore fixed establishments therein, the Member State
w i t h  a  f i x e d  e s t a b l i s h m e n t  w h e r e  t h e  i n t e r m e d i a r y
indicates he shall make us e of this special scheme.
For the purposes of sub-paragraphs (b) and (e), where
the taxable person or the int ermediary has more than one
(1) fixed establishment in  the Community he shall be
bound by the decision to indicate the Member State of
establishment for the calendar year concerned and the two
(2) calendar years following;
"taxable person not established within the
Community" means a taxable person who has notestablished his business in t he territory of the Community
and who has no fixed establishment there.
Distance sales of goods  imported from third territories or
third countries
2. For the purposes of this Section, distance sales of
goods imported from third territories or third countries shall only
cover goods, except goods subject to excise duty, in
consignments of an intrinsic value not exceeding one-hundred
and fifty euro (€ 150).
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Permission to use the special scheme
3. (1) The Commissioner sh all permit the following
taxable persons carrying out dis tance sales of goods imported
from third territories or third countries to use this special
scheme:
(a) any taxable pers on established in the
Community carrying out distanc e sales of goods imported
from third territories or third countries;
(b) any taxable person whet her or not established in
the Community carrying out distance sales of goods
imported from third territories or third countries and who is
represented by an interme diary established in the
Community;
(c) any taxable person established in a third
country with which the Union has concluded an agreement
on mutual assistance similar in scope to Council Directive
2010/24/EU and Regulation (EU) No 904/2010 and who iscarrying out distance sales of goods imported from that
third country. Those taxable persons shall apply this special
scheme to all their distance sales of goods imported fromthird territories or third countries.
(2) For the purposes of paragraph (b) of sub-item (1), any
taxable person shall not appoint more than one (1) intermediary
at the same time.
Chargeable event and ch argeability of tax
4. For distances sales of goods imported from third
territories or third countries on which V AT is declared under t his
special scheme, the chargeable event shall occur and V AT shallbecome chargeable at the time of supply. The goods shall beregarded as having been supplied at the time when the payment
has been accepted.
Notification to the Commissioner
5. The taxable person making use of this special scheme
or an intermediary acting on his behalf, shall state to the
Commissioner when he commences  or ceases his activity under
this special scheme, or changes that activity in such a way tha t he
no longer meets the conditions ne cessary for use of this specia l
scheme. That information shall be communicated e lectronically.
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Information that shall be pr ovided to the Commissioner
6. (1) The information which the taxable person not
making use of an intermediary shall provide to the
Commissioner before he commences the use of this special
scheme, shall contain the following details:
(a) name;
(b) postal address;
(c) electronic address and websites;
(d) V AT identification number or national tax code
number.(2) The information which the intermediary shall provide
to the Commissioner before he co mmences the use of this special
scheme on behalf of a taxable person shall contain the followin g
details:
(a) name;
(b) postal address;
(c) electronic address;(d) V AT identification number.
(3) The information which the intermediary shall provide
to the Commissioner in respect of each taxable person which he
represents before that taxable person commences the use of this
special scheme, shall cont ain the following details:
(a) name;
(b) postal address;
(c) electronic address and websites;
(d) V AT identification number or national tax code
number;
(e) his individual identification number allocated in
accordance with sub-item (3) of item 7.(4) Any taxable person making use of this special scheme
or, where applicable, his in termediary shall notify the
Commissioner of any changes in the information provided.
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VAT identification number
7. (1) The Commissioner shall allocate to the taxable
person making use of this spec ial scheme an individual V AT
identification number for the application of this special schem e
and shall notify him of that number by electronic means.
(2) The Commissioner shall al locate to an intermediary
an individual identification number and shall notify him of tha t
number by electronic means.
(3) The Commissioner shall allocate an individual VAT
identification number for the application of this special schem e
to the intermediary in respect o f each taxable person for which
he is appointed.
(4) The VAT identification number allocated under sub-
items (1), (2) and (3) shall be used only for the purposes of this
special scheme.
Cancellation from identification register
8. (1) The Commissioner shall delete the taxable
person not making use of an intermediary from the identificatio n
register in the following cases:
(a) if he notifies the Commissioner that he no
longer carries out distance sales of goods imported from
third territories or third countries;
(b) if it may otherwise be  assumed that his taxable
activities of distance sales of goods imported from thirdterritories or third countries have ceased;
(c) if he no longer meets the conditions necessary
for use of this special scheme;
(d) if he persistently fails to comply with the rules
relating to this special scheme.
(2) The Commissioner shall de lete the intermediary from
the identification register in the following cases:
(a) if for a period of two (2) consecutive calendar
quarters he has not acted as an intermediary on behalf of a
taxable person making use of  this special scheme;
(b) if he no longer meets the other conditions
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necessary for acting as an intermediary;
(c) if he persistently fails to comply with the rules
relating to this special scheme.
(3) The Commissioner shall delete the taxable person
represented by an intermediary from the identification register  in
the following cases:
(a) if the intermediary notifies the Commissioner
that this taxable person no longe r carries out distance sales
of goods imported from third ter ritories or third countries;
(b) if it may otherwise be assumed that the taxable
activities of distance sales of goods imported from third
territories or third countries of this taxable person have
ceased;
(c) if this taxable person no longer meets the
conditions necessary for use of this special scheme;
(d) if this taxable person persistently fails to
comply with the rules relating to this special scheme;
(e) if the intermediary notifies the Commissioner
that he no longer represents this taxable person.
Submission of VAT return
9. The taxable person making use of this special scheme
or his intermediary shall submit by electronic means to the
Commissioner a V AT return for each month, whether or notdistance sales of goods imported from third territories or third
countries have been carried out. The V AT return shall besubmitted by the end of the mont h following the end of the tax
period covered by the return.
Where a V AT return shall be s ubmitted in accordance with
this item, the Commissioner shal l not impose, for V AT purposes,
any additional obligation or any other formality upon
importation.
Details and adjustments that shall be included in VAT
return
10. (1) The V AT return shall show the V AT
identification number referred t o in item 7 and, for each Membe r
State of consumption in which V AT is due, the total value,
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exclusive of V AT, of distance sa les of goods imported from thir d
t e r r i t o r i e s  o r  t h i r d  c o u n t r i e s  f o r  w h i c h  V A T  h a s  b e c o m e
chargeable during the tax period and the total amount per rate ofthe corresponding V AT. The applic able rates of V AT and the tota l
V AT due shall also be indicated on the return.
(2) Where any amendments to the V AT return are
required after its submission, su ch amendments shall be include d
in a subsequent return within three (3) years of the date on wh ich
the initial return was required to be submitted pursuant to ite m 9.
That subsequent V AT return shall identify the relevant MemberState of consumption, the tax period and the amount of V AT forwhich any amendments are required.
Reporting currency
11. The V AT return shall be made out in euro.
If the supplies have been made in other currencies, the
taxable person making use of this special scheme or his
intermediary shall, for the purposes of completing the V ATreturn, use the exchange rate applying on the last date of the tax
period. The conversion shall be made by applying the exchangerates published by the European Central Bank for that day, or, if
there is no publication on that day, on the next day of
publication.
Payment of the tax
12. The taxable person making use of this special scheme
or his intermediary shall pay th e V AT, making reference to the
relevant V AT return at the latest at the expiry of the deadline  by
which the return shall be submitted.
Payment shall be made to a bank account denominated in
euro, designated by the Commissioner.
Deduction of input tax
13. The taxable person making use of this special scheme
may not, in respect of his taxable activities covered by this
special scheme, deduct V AT incurred in the Member States of
consumption pursuant to Artic le 168 of Council Directive 2006/
112/EC. Notwithstanding Article 1(1) of Directive 86/560/EEC
and Article 2(1) and Article 3 of Directive 2008/9/EC, the
taxable person in question shall be refunded in accordance withthose Directives. Article 2(2) and (3) and Article 4(2) of
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Directive 86/560/EEC shall not apply to refunds relating to
goods covered by this special scheme.
If the taxable person making us e of this special scheme is
required to be registered in a Member State for activities not
covered by this special scheme, he shall deduct V AT incurred in
that Member State in respect of his taxable activities which ar e
covered by this special scheme in the V AT return that shall be
submitted pursuant to Article 250 of Council Directive 2006/
112/EC.
Records
14. (1) The taxable person making use of this special
scheme shall keep records of the transactions covered by this
special scheme. An intermediary shall keep records for each of
the taxable persons he represents. Those records shall besufficiently detailed to enable the tax authorities of the Memb er
State of consumption to verify tha t the V AT return is correct.
(2) The records referred to in sub-item (1) shall be made
available electronically on request to the Member State of
consumption and to the Commissioner.
Those records shall be kept for a period of ten (10) years
from the end of the year during wh ich the transaction was carri ed
out.".
Substitutes Part 
Eight of the 
Fourteenth 
Schedule.3. Part Eight of the Fourteenth Schedule, shall be substituted
by the following:
"Part Eight
Special arrangements for declaration and payment of import V AT
Permission to use the special arrangement
1. Where, for the importation of goods, except goods
subject to excise duties, in cons ignments of an intrinsic value  not
exceeding one-hundred and fifty euro (€150), the special scheme
in Section 4 of Part Seven of this Schedule is not used, theCommissioner shall permit the person presenting the goods to
Customs on behalf of the person for whom the goods aredestined within Malta to make use of special arrangements fordeclaration and payment of import V AT in respect of goods for
which the dispatch or transport ends in Malta.
Verżjoni Elettronika
B 1489
Liability and collection of the tax
2. (1) For the purpose of this special arrangement, the
following shall apply:
(a) the persons for whom the goods are destined
shall be liable for the payment of the V AT;
(b) the person presenting the goods to Customs in
Malta  shall collect the V AT from the person for whom the
goods are destined and eff ect payment of such V AT.
(2) The Commissioner shall establish an administrative
procedure to be followed by the  person presenting the goods to
Customs by which that person should take appropriate measures
to ensure that the correct tax i s paid by the person for whom the
goods are destined.
Reporting, payment and records
3. (1) The person presenting the goods to Customs
under this special arrangement  shall report electronically the
V AT collected from the persons  for whom the goods  are destined
in a monthly declaration. The declaration shall include the tot al
V AT collected during the relevant calendar month.
(2) The Commissioner shall require that the V AT referred
to in sub-item (1) be payabl e monthly by the deadline for
payment applicable to the payment of import duty.
(3) The persons making use of this special arrangement
shall keep records of the transactions covered by this special
arrangement for a period of at least three (3) years and that
period shall start to run from the end of the year in which thecustoms declarations for releas e for free circulation are accep ted.
Those records shall be sufficiently detailed to enable theCommissioner or the Comptroller of Customs to verify that theV AT declared is correct and be made available electronically on
request to the Commissioner or t he Comptroller of Customs as
the case may be.".
Verżjoni Elettronika
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Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper
Prezz/Price
€1.80
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