Value Added Tax Act (Cap. 406), article 4

4. Subject to the other provisions of this Act there shall be charged, levied and collected on account of the Government a va lue added tax - (a) on every supply of goods or of services that takes place in Malta made on or after 1 January 1999 for consideration by a taxable person acting as such; (b) on every intra-community acquisition made for consideration on or after t he accession date in Malta where - (i) it is an acquisition of goods, other than new means of transport and excise goods, made by a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Article 284 of Council Directive 2006/112/EC and where such vendor is not covered by Articles 33 and 36 of the said Directive; ( i i ) i t i s a n a c q u i s i t i o n o f n e w m e a n s o f t r a n s p o r t 8 CAP . 406.] VALUE ADDED TAX made by any person; or (iii) it is an acquisition of excise goods made by a taxable person or a non-taxable legal person; (c) on every importation that takes place in Malta on or after 1 January 1999. Taxable person and economic activity. Amended by: X. 2003.5; III. 2013.72.