Cap. 406 Art. 4Charge to tax.

Subject to the other provisions of this Act there shall be charged, levied and collected on account of the Government a value added tax -

(a) on every supply of goods or of services that takes place in

Malta made on or after 1 January 1999 for consideration by a taxable person acting as such;

(b) on every intra-community acquisition made for consideration on or after the accession date in Malta where -

(i) it is an acquisition of goods, other than new means of transport and excise goods, made by a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Article 284 of Council Directive 2006/112/EC and where such vendor is not covered by Articles 33 and 36 of the said Directive;

(ii) it is an acquisition of new means of transport made by any person; or

(iii) it is an acquisition of excise goods made by a taxable person or a non-taxable legal person;

(c) on every importation that takes place in Malta on or after 1 January 1999.