B 761
B 761
L.N. 138 of 2022
V ALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax (Amendment of Fifth Schedule) Regulations, 
2022
IN EXERCISE of the powers conferred by article 75 of the
Value Added Tax Act, the Minister responsible for finance has m ade
the following regulations:-
Citation, scope 
and 
commencement.
Cap. 406. 1. (1) The title of these regulations is the Value Added Tax
Act (Amendment of Fifth Schedule) Regulations, 2022 and these
regulations shall be r ead and construed as one with the Fifth S chedule to
the Value Added Tax Act, hereinafter in these regulations referred to as"the Fifth Schedule".
(2) The scope of these regulations  is to transpose article 1(2) and
(3) of Council Directive (EU) 2019/2235 of 16 December 2019amending Directive 2006/112/EC on the common system of value ad ded
tax and Directive 2008/118/EC concerning the general arrangements for
excise duty as regards defence efforts within the Union framewo rk.
(3) These regulations shall come into force on the 1
st July 2022.
Amends the 
Fifth Schedule.2. Item 14 of Part One of the Fifth Schedule and the title
thereto shall be substituted by the following:
"Certain transactions treated as exports
14. (1) The supply of goods or services to the European
Commission or to an agency or a body established under European
Union law where the European Commission or such an agency or body
purchases those goods or services in the execution of the tasks
conferred on it by European Union law in order to respond to th e
COVID-19 pandemic, except where the goods and services purchase d
are used, either immediately or at a later date, for the purpos es of
onward supplies for consideration by the European Commission orsuch an agency or body:
Provided that, when the conditions for the exemption cease
to apply, the European Commission or the agency or body concern ed
which received the exempt supply shall inform the Commissioner and
the supply of those goods or services shall be subject to tax under the
VERŻJONI ELETTRONIKA
B 762
________________________________________________________________________________________________________________________
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 FSC — Printed at the Government Printing Press on FSC certified paper
Prezz /Price
€0.18B 762
conditions applicable at that time.
(2) The supply of goods or servic es within Malta, intended
either for the armed forces of other Member States for the use of those
forces, or of the civilian staff accompanying them, or for supplying
their messes or canteens when such forces take part in a defenc e effort
carried out for the implementation of a European Union activity under
the common security and defence policy.
(3) The supply of goods or services to another Member State,
intended for the armed forces of any Member State other than th e
Member State of destination itse lf, for the use of those forces, or of the
civilian staff accompanying them, or for supplying their messes orcanteens when such forces take p art in a defence effort carried  out for
the implementation of a European Union activity under the commo n
security and defence policy.". 
Amends the 
Fifth Schedule.3. Item 9 of Part Four of the Fifth Schedule and the title
thereto shall be substituted by the following:
"Certain  importations of goods in an official capacity
9. (a) The importation of goods by the European
Commission or by an agency or a body established under European
Union law where the European Commission or such an agency or bodyimports those goods in the execution of tasks conferred on it b y
European Union law in order to respond to the COVID-19 pandemic ,
except where the goods imported are used, either immediately or  at a
later date, for the purposes of onward supplies for consideration by the
European Commission or such an agency or body:
Provided that, when the conditions for the exemption cease
to apply, the European Commission or the agency or body concern ed
shall inform the Comptroller of Customs and the importation of thosegoods shall be subject to tax under the conditions applicable a t that
time.
(b) The importation of goods by the armed forces of
other Member States for the use of those forces, or of the civi lian
staff accompanying them, or for supplying their messes orcanteens when such forces take part in a defence effort carriedout for the implementation of a European Union activity under
the common security and defence policy.".
VERŻJONI ELETTRONIKA