B 2659
B 2659
L.N. 358 of 2021
V ALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Amendm ent of Fifth Schedule) 
(Amendment No. 2) Regulations, 2021
IN EXERCISE of the powers conferred by article 75 of the Value
Added Tax Act, the Minister for Finance and Employment has made
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) (Amendment No. 2) Regulations ,
2021 and these regulations shall be read and construed as one w ith the
Fifth Schedule to the Value Added Tax Act, hereinafter referred  to as
"the Fifth Schedule".
(2) These regulations transpose the provisions of Council
Directive (EU) 2021/1159 of the 13th July 2021 amending Directive
2006/112/EC as regards temporary exemptions on importations and on
certain supplies, in response to the COVID-19 pandemic.
(3) These regulations shall be deemed to have come into force
on 1st January 2021.
Amends the 
Fifth Schedule.2. The Fifth Schedule shall be amended as follows:
(a) immediately after item 13 in Part One thereof there
shall be added the following new item:
"Supplies to the European Commission or to an
agency or body established under European Union law
14. 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 thetasks conferred on it by European Union law in order to
respond to the COVID-19 pandemic, except where the
goods and services purchased are used, eitherimmediately or at a la ter date, for the purposes of onward
supplies for consideration by the European Commissionor such an agency or body:
VERŻJONI ELETTRONIKA
B 2660
________________________________________________________________________________________________________________________
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 2660
(b)  immediately after item 8 in Part Four thereof there
shall be added the following new item:Provided that, when the conditions for the
exemption cease to apply, the European Commission or
the agency or body concerned which received the exempt
supply shall inform the Commissioner and the supply of
those goods or services shall be subject to V AT under theconditions applicable at that time."; and
"Importation of goods by the European Commission
or by an agency or a body established under European
Union law
9. 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 body imports those goods in theexecution of tasks conferred on it by European Union law
in order to respond to the COVID-19 pandemic, except
where the goods imported are used, either immediately orat 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 orthe agency or body concerned shall inform the
Comptroller of Customs and the importation of those
goods shall be subject to V AT under the conditionsapplicable at that time.".
VERŻJONI ELETTRONIKA