Tax Legal Notices Q3 2018

L.N. 297 of 2018 – Value Added Tax Act (Amendment of Third Schedule) Regulations, 2018

L.N. 298 of 2018 – Value Added Tax Act (Amendment of Twelfth Schedule) Regulations, 2018

L.N. 299 of 2018 – Value Added Tax Act (Amendment of Fourteenth Schedule) Regulations, 2018

These three legal notices bring about simplification measures coming into effect on 1 January 2019 in relation to e-commerce transactions. The measures that will be introduced:

  1. Amend the place of supply rules of telecommunication services, radio and television broadcasting services and electronically supplied services provided to a non-taxable person;
  2. Clarify which country’s rules should apply when an invoice is issued; and
  3. Amend the definition of ‘taxable person not established within the Community’ to mean a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there.

Contact Nicky Gouder or Luana Scicluna for more information