Cap. 406 Art. 10Registration of taxable persons.

(1) (a) A taxable person established in Malta who is not registered under this article or under article 11 shall apply to be registered under this article by not later than thirty days from the date on which he makes a supply for consideration in Malta other than an exempt without credit supply.

(b) A taxable person established in Malta who is not registered under this article or under article 11 and who supplies services within the territory of another Member State for which the tax is payable solely by the recipient shall apply to be registered under this article by not later than thirty days from the date on which he makes a supply for consideration.

(2) Paragraph (a) of sub-article (1) does not apply to a person who is treated as a taxable person only by reason of the fact that he makes, from time to time, an intra-community supply of new means of transport.

(3) A taxable person established in Malta who is not registered under this article shall, if so requested by the Commissioner, apply to be registered under this article within thirty days from the date on which he is served with a notice containing such a request.

(4) A taxable person who is not established in Malta, who is not registered in accordance with this article and who makes a taxable or exempt with credit supply taking place in Malta on which he would be liable for the payment of the tax on the said supply in accordance with article 20 had that supply been a taxable supply, shall apply to be registered in accordance with this article by not later than thirty (30) days from the date of that supply: Provided that such person shall be relieved of the obligation to be registered in accordance with this sub-article when such person notifies the Commissioner that any of the special schemes provided for in accordance with Chapter 6 of Title XII of Council Directive 2006/112/EC shall be used to declare and pay the tax which such person is liable to pay, in line with the provisions of the respective special scheme, by not later than ten (10) days from the date of such supply: Provided further that a taxable person who is not established in Malta but is established in another Member State shall be relieved of the obligation to be registered in accordance with this sub-article when the Commissioner is notified, and approves, the use by such person of the special scheme for small enterprises provided for in accordance with Chapter 1 of Title XII of Council Directive 2006/112/EC.

(5) Any person who is not a person registered under this article and who carries on or intends to carry on an economic activity may apply to be registered under this article.

(6) The Commissioner shall register under this article:

(a) every person who in his opinion is liable to apply for registration in terms of sub-articles (1), (3) or (4);

(b) any person who has made an application in terms of sub-article (5) if the Commissioner is satisfied that that person carries on or intends to carry on an economic activity and -

(i) is likely to be entitled, if he becomes so registered, to claim input tax credits under the provisions of article 22; or

(ii) has made or is likely to make an intra-community acquisition in Malta for the purpose of operations carried out outside Malta;

(c) any person whose registration under article 11 is cancelled in accordance with sub-articles (6), (7) or (8) thereof, in cases where such person would be liable to apply for registration under this article;

(d) any person whose registration under article 11B is cancelled in accordance with sub-article (3) thereof, in cases where such person would be liable to apply for registration under this article.

(7) (Deleted by Act V. 2012.59).

(7a) A registration in accordance with paragraphs (a) and (d) of sub-article (6) shall take effect as from the date the taxable person should have been registered under this article. A registration in accordance with paragraph (c) of sub-article (6) shall take effect as from the date the registration under article 11 is cancelled. A registration in accordance with paragraph (b) of sub-article (6) shall take effect as from the date such person applies to be registered under this article.

(8) Without prejudice to article 11(3), the Commissioner may at any time cancel the registration of a person under this article if he has reason to believe that that person would not, if he were not so registered, be required to apply for registration or entitled to be registered under this article.

(9) Nothing in this article shall prevent or shall be deemed to prevent the Commissioner from enforcing any of the provisions of Council Regulation (EU) No. 904/2010.

(10) A person registered under this article who ceases to be required or entitled to be registered under this article, if he were not so registered, shall within fifteen (15) days from the occurrence of this event apply with the Commissioner to cancel his registration under this article.