Value Added Tax Act (Cap. 406), article 11

11. (1) When a taxable person established in Malta who is not registered under this article qualifies as a small enterpri se in terms of the provisions of Part One of the Sixth Schedule he may appl y to the Commissioner to be regist ered under this article. (2) The Commissioner shall register under this article any person who has submitted an application under sub-article (1) i f he is 12 CAP. 406.] VALUE ADDED TAX satisfied that such person is eligible for such registration in accordance with the provisions of Part One of the Sixth Schedule: Provided that such registration shall only take effect as from the first day of the month in which the Commissioner receives t he application in accordance with sub -article (1) from a taxable p erson who is not registered under article 10, or from the date of commencement of the economic activity of t he taxable person, whichever is the later: Provided further that such registration shall only take effect as from the first day of the month following the month in which the Commissioner receives the application under sub-article (1) fro m a taxable person registe red under article 10. (3) Any person registered under this article shall be subject to the provisions of Part On e of the Sixth Schedule. (4) When a person is, immediately before his registration under this article, registered under article 10 the Commissioner shal l, upon the registration of such person under this article, cancel the registration under article 10. (5) A person registered under this article: (a) may, at any time, apply to the Commissioner for the cancellation of his regis tration under this article; (b) shall, within fifteen (15) days from the date on which such person no longer qualifies as a small enterprise in terms of the relevant provisions of Part One of the Sixth Schedule, apply to the Commissioner for the cancellation of the said registration; (c) shall, within fifteen (15) days from the cessation of his economic activity, apply to the Commissioner for the cancellation of such registration. (6) When a taxable person submits an application for the cancellation of his registration under this article pursuant to paragraph (a) of sub-article (5), such cancellation shall apply with effe ct from the first day of the following calendar month. (7) When a taxable person submits an application for the cancellation of his registration under this article pursuant to paragraph (b) of sub-article (5), such cancellation shall apply with effe ct from the first day of the calendar month following the date on which suc h taxable person no longer qualif ies as a small enterprise. ( 8 ) W h e r e t h e C o m m i s s i o n e r h a s r e a s o n t o b e l i e v e t h a t t h e taxable person no longer qualifie s as a small enterprise in ter ms of the VALUE ADDED TAX [CAP. 406. 13 relevant provisions of Part O ne of the Sixth Schedule, the Commissioner shall cancel the registration of that taxable pers on under this article with effect from the date that such taxable person no longer qualifies as a small enterp rise as may be determined by the Commissioner: Provided that the Commissioner shall immediately upon the cancellation of a registration under this article, register tha t person under article 10 if, in the opinion of the Commissioner, such p erson is liable to apply for registration in terms of the said article. (9) Without prejudice to sub-articles (6), (7) and (8), the Commissioner may at any time cancel the registration of a perso n under this article if he has reason to believe that such person does not carry on or has ceased to carry on an economic activity or that it is not likely that his economic activity shall include any activities other than those exempt activities without credit supplies. (10) Without prejudice to the other provisions of this article, a taxable person registered under th is article which carries out any of the following transactions shall also be required to register under article 12 in accordance with the provi sions thereof if such person: (a) makes intra-Community acquisitions of goods subject to V AT pursuant to article 4(b); (b) receives services for which he is liable to pay V AT pursuant to article 20; (c) supplies of services within the territory of another Member State for which V AT is payable solely by the recipient. Special scheme for small enterprises for supplies made within other Member States. Added by: XXXVIII.2024.7.