Value Added Tax Act (Cap. 406), article 8

Official PDF on legislation.mt

8. The date when a chargeable event takes place and the date when tax thereon becomes chargeable shall be determined in accordance with the provisions of the Fourth Schedule. Exemptions. Substituted by: X. 2003.9. Amended by: III.2026.57.

← Art. 7 Art. 9 →

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Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.