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

11B. (1) A taxable person who is not established in Malta but is established in another Membe r State shall be deemed to have applied to register unde r this article once the Commissioner is notified by the Member State in which such person is established in acco rdance with Chapter Xa of Council Regulation (EU) 904/2010 of the pers on’s intention to avail itself of the exemption for small enterprise s in relation to supplies of goods a nd services made in Malta: Provided that the registration of such person under this VALUE ADDED TAX [CAP. 406. 15 article shall only be deemed to be effective as from the date t he Commissioner notifies the Member State of establishment, throug h the designated electronic means for this purpose, of his approval t o register the said person under t his article in accordance with the provisions of Part Three o f the Sixth Schedule. (2) The Commissioner shall notify by electronic means the Member State of establishment of his approval or otherwise in accordance with sub-article (1) within fifteen (15) working day s after receiving the information referre d to in Article 37a(1)(a) of C ouncil Regulation 904/2010. (3) The Commissioner may cancel the registration of a person under this article with immediate effect where the Commissioner has reason to believe that the taxa ble person is no longer eligible to avail himself of the special scheme fo r small enterprises in terms of the provisions of Part Three of the Sixth Schedule and notify the M ember State of establishment of such person without delay of the date on which the said person has ceased to be eligible for the exempti on for small enterprises in relation to supplies of goods and services made in Malta. (4) The Commissioner may cancel the registration of a person under this article with immediate effect where the Commissioner is notified pursuant to Article 37a of Council Regulation (EU) No. 904/ 2010 that the person intends to cease to apply the exemption fo r small enterprises to supplies of goods a nd services in Malta, or is n ot eligible to benefit from such an exemption. Registration of persons who make intra-community acquisitions. Substituted by: X. 2003.10. Amended by: II. 2009.38; XXXVIII.2024.8.