Cap. 406 Art. 11ASpecial scheme for small enterprises for supplies made within other Member States.

(1) A taxable person established in Malta qualifying as a small enterprise in terms of the provisions of Part Two of the Sixth

Schedule, who makes supplies of goods and services within the territory of another Member State, and who intends to avail of the exemption in terms of the special scheme for small enterprises applicable in the respective Member State in which the supplies are made in accordance with Chapter 1 of Title XII of Council Directive 2006/112/EC, may apply to the Commissioner to be registered under this article.

(2) The Commissioner shall register under this article any person who has submitted an application under sub-article (1) if he is satisfied that that person is eligible for such registration in accordance with the provisions of Part Two of the Sixth Schedule:

Provided that such registration shall only take effect as from the date notified by the Commissioner to the taxable person.

(3) Any person registered under this article shall be subject to the provisions of Part Two of the Sixth Schedule.

(4) A person registered under this article:

(a) may, at any time, apply to the Commissioner for the cancellation of his registration under this article;

(b) shall, within fifteen (15) working days from the date on which such person is no longer eligible to avail of the special scheme for small enterprises in terms of the provisions of Part Two of the Sixth Schedule in any Member State, apply to the Commissioner for an update or cancellation of such registration, as the case may be;

(c) shall, within fifteen (15) working days from the date on which the Union annual turnover of that person referred to in the Sixth Schedule exceeds the Union threshold referred to in the same Schedule, apply to the Commissioner for the cancellation of the said registration.

(5) The Commissioner shall cancel the registration of a person under this article with immediate effect:

(a) in cases where the Commissioner has reason to believe that the taxable person is no longer eligible to avail of the special scheme for small enterprises in terms of the provisions of Part Two of the Sixth Schedule;

(b) if such person notifies the Commissioner through the established web portal designated for this purpose by the Commissioner, that such person no longer intends to avail himself of the special scheme for small enterprises in all Member States, or whose Union annual turnover referred to in the Sixth Schedule exceeded the Union threshold referred to in the said Schedule;

(c) if such person notifies the Commissioner through the established web portal designated for this purpose by the Commissioner, or it may otherwise be presumed by the Commissioner, that the economic activity of such person has ceased.