Cap. 406 Art. 12Registration of persons who make intra-community acquisitions.

(1) When a taxable person who is not registered under article 10 or a non-taxable legal person intends to make an intra-

community acquisition in Malta and, on account of that acquisition, the value of his intra-community acquisitions in Malta during the calendar year in which he makes that acquisition exceeds the acquisitions threshold he shall apply to be registered under this article, unless he is already so registered, by not later than the date of that acquisition.

(2) For the purpose of sub-article (1), a taxable person who is not registered or liable to be registered under article 10 or a non-taxable legal person may, unless he is registered under this article, at any time apply to be registered under this article.

(3) A taxable person established in Malta, other than a taxable person registered under article 10, who receives services for which he is liable to pay the tax pursuant to article 20(2), shall apply to be registered under this article by not later than the date on which he receives a service.

(3a) A taxable person established in Malta, other than a taxable person registered under article 10, who supplies services within the territory of another Member State for which VAT is payable solely by the recipient of the service pursuant to Article 196 of Council Directive 2006/112/EC, shall apply to be registered under this article by not later than the date on which he supplies such service.

(4) The Commissioner shall register under this article any person who in his opinion is liable to apply for such registration in terms of sub-articles (1), (3) or (3a) or who submits an application for registration when he is so entitled in terms of sub-article (2).

(5) When a person is liable to apply for registration in terms of sub-article (1) on account of an intra-community acquisition, the registration of that person under this article shall be deemed to be effective as from the date of that acquisition.

(6) A person registered under this article in the circumstances mentioned in sub-article (1) may apply for the cancellation of his registration at any time after the expiration of the calendar year following that in which he was so registered if the value of his intra-community acquisitions has not exceeded the acquisitions threshold in the year in which he makes such an application or in the preceding calendar year.

(7) A person registered under this article upon an application in accordance with sub-article (2) may apply for the cancellation of his registration at any time after the expiration of two consecutive calendar years following the year in which he was so registered if the value of his intra-community acquisitions has not exceeded the acquisitions threshold in the year in which he makes such an application or in the preceding calendar year.

(8) A person registered under this article in the circumstances mentioned in sub-article (3) may apply for the cancellation of his registration at any time if he no longer receives supplies of services for which he is liable to pay the tax pursuant to article 20(2).

(8a) A person registered under this article in the circumstances mentioned in sub-article (3a) may apply for the cancellation of his registration at any time if he no longer supplies services for which the recipient is liable to pay VAT.

(9) The value of intra-Community acquisitions for the purpose of this article shall be determined in accordance with Part Three of the Third Schedule.

(10) The Commissioner shall cancel the registration of a person under this article -

(a) if that person is registered under article 10, in which case the cancellation shall take effect from the effective date of the said registration: Provided that if that person ceases to be registered under article 10 on a date when he would not have been entitled to apply for the cancellation of his registration under this article had he remained registered under this article, the Commissioner shall, on that date, register that person again under this article; or

(b) if such person is entitled to have his registration under this article cancelled and applies for such a cancellation in accordance with sub-article (6) or (7) or (8) or (8a), in which case the cancellation shall take effect on 1st January of the year in which the application is made.