Value Added Tax Act (Cap. 406), article 12

12. (1) When a taxable person who is not registered under article 10 or a non-taxable legal person intends to make an int ra- community acquisition in Malta and, on account of that acquisit ion, the value of his intra-community acquisitions in Malta during t he calendar year in which he makes that acquisition exceeds the acquisitions threshold he shall apply to be registered under th is article, unless he is already so registered, by not later than the date of that acquisition. (2) For the purpose of sub-article (1), a taxable person who is not registered or liable to be registered under article 10 or a non -taxable legal person may, unless he is registered under this article, a t any time apply to be register ed under this article. (3) A taxable person established in Malta, other than a taxable person registered under article 10, who receives services for w hich he is liable to pay the tax pursuant to article 20(2), shall apply to be registered under this article by not later than the date on whi ch he receives a service. (3a) A taxable person established in Malta, other than a taxabl e person registered under article 10, who supplies services withi n the territory of another Member Stat e for which V AT is payable solely by the recipient of the service pursuant to Article 196 of Council Directive 2006/112/EC, shall apply to be registered under this article 16 CAP. 406.] VALUE ADDED TAX by not later than the date on w hich he supplies such service. (4) The Commissioner shall register under this article any perso n who in his opinion is liable to apply for such registration in terms of sub-articles (1), (3) or (3a) or who submits an application for registration when he is so entitle d in terms of sub-article (2) . (5) When a person is liable to apply for registration in terms o f sub-article (1) on account of an intra-community acquisition, t he registration of that person under this article shall be deemed to be effective as from the date of that acquisition. (6) A person registered under t his article in the circumstances mentioned in sub-article (1) may apply for the cancellation of his registration at any time after the expiration of the calendar y ear following that in which he was so registered if the value of hi s intra-community acquisitions has not exceeded the acquisitions threshold in the year in which he makes such an application or in the preceding calendar year. (7) A person registered under this article upon an application i n accordance with sub-article (2) may apply for the cancellation of his registration at any time after the expiration of two consec utive calendar years following the year in which he was so registered if the value of his intra-community acquisitions has not exceeded the acquisitions threshold in the ye ar in which he makes such an application or in the preceding calendar year. (8) A person registered under this article in the circumstances mentioned in sub-article (3) may apply for the cancellation of his registration at any time if he no longer receives supplies of s ervices for which he is liable to pay the t ax pursuant to article 20(2). (8a) A person registered under this article in the circumstance s mentioned in sub-article (3a) ma y apply for the cancellation of his registration at any time if he no longer supplies services for which the recipient is liable to pay V AT. (9) The value of intra-Community acquisitions for the purpose of this article shall be determined in accordance with Part Three of the Third Schedule. (10) The Commissioner shall cancel the registration of a person under this article - (a) if that person is registered under article 10, in which case the cancellation shall take effect from the effective date of the said registration: Provided that if that person ceases to be registered under article 10 on a date when he would not have been entitled to apply fo r the cancellation of his registration under this article had he remained registered under this article , the Commissioner shall, on that date, register that person again under this article; or (b) if such person is entitled to have his registration under this article cancelled and ap plies for such a cancellation in accordance with sub-article (6) or (7) or (8) or (8a), in VALUE ADDED TAX [CAP. 406. 17 which case the cancellation shall take effect on 1st January of the year in whic h the application is made. General provisions with respect to registrations. Substituted by: X. 2003.10. Amended by: V . 2012.60; III. 2013.73. Substituted by: XXXVIII.2024.9.