Cap. 406 Art. 11BSpecial scheme for small enterprises for persons not established in Malta.

(1) A taxable person who is not established in Malta but is established in another Member State shall be deemed to have applied to register under this article once the Commissioner is notified by the Member State in which such person is established in accordance with Chapter Xa of Council Regulation (EU) 904/2010 of the person’s intention to avail itself of the exemption for small enterprises in relation to supplies of goods and services made in Malta:

Provided that the registration of such person under this article shall only be deemed to be effective as from the date the Commissioner notifies the Member State of establishment, through the designated electronic means for this purpose, of his approval to register the said person under this article in accordance with the provisions of Part Three of the Sixth Schedule.

(2) The Commissioner shall notify by electronic means the Member State of establishment of his approval or otherwise in accordance with sub-article (1) within fifteen (15) working days after receiving the information referred to in Article 37a(1)(a) of Council Regulation 904/2010.

(3) The Commissioner may cancel the registration of a person under this article with immediate effect where the Commissioner has reason to believe that the taxable person is no longer eligible to avail himself of the special scheme for small enterprises in terms of the provisions of Part Three of the Sixth Schedule and notify the Member State of establishment of such person without delay of the date on which the said person has ceased to be eligible for the exemption for small enterprises in relation to supplies of goods and services made in Malta.

(4) The Commissioner may cancel the registration of a person under this article with immediate effect where the Commissioner is notified pursuant to Article 37a of Council Regulation (EU) No. 904/ 2010 that the person intends to cease to apply the exemption for small enterprises to supplies of goods and services in Malta, or is not eligible to benefit from such an exemption.