Cap. 406 ст. 20Persons liable for the payment of the tax.

(1) Saving the other provisions of this article -

(a) the payment of the tax on a taxable supply shall be a liability of the person who makes the supply;

(b) the payment of the tax on a taxable acquisition shall be a liability of the person who makes the acquisition;

(c) the payment of the tax on a taxable importation shall be a liability of the importer.

(2) The payment of the tax on a taxable supply made by a person who is not established in Malta and who is not registered under article 10 to a person established in Malta shall be a liability of the person to whom the supply is made if the supply is -

(a) a supply of goods made to a taxable person registered under article 10 or 12 or to a non-taxable legal person registered under article 12 who is identified as such on a tax invoice for that supply, where:

(i) the person who supplies the goods is identified for value added tax purposes in another Member State and has made an exempt intra-community acquisition of those goods in Malta for the purpose of that supply; and

(ii) the goods acquired under the said intra-community acquisition were transported from a Member State, other than the State where the taxable person who made the supply is so identified, to the person to whom the supply is made; and

(iii) the supplier designates the person to whom the supply is made as the person liable to pay the tax on that supply; or

(b) a supply of services made to a taxable person or a non-taxable legal person identified for purposes of Value Added Tax, in terms of item 2.(a) in Part Two of the Third Schedule; or

(c) a supply of goods or of services, other than a supply to which paragraph (a) or (b) refers, made to a taxable person registered under article 10 or article 12, or to a non-taxable legal person identified for purposes of Value Added Tax: Provided that, for the purposes of this sub-article, a taxable person who has a fixed establishment within Malta shall be regarded as a taxable person who is not established within Malta when the following conditions are met:

(i) he makes a taxable supply of goods or of services within Malta;

(ii) an establishment which the supplier has within Malta does not intervene in that supply.

(3) When a person mentions the tax on an invoice or a document serving as an invoice for a supply he shall, unless he is the person liable for the tax in terms of the foregoing provisions of this article, be jointly and severally liable for the tax on that supply together with that person.

(4) A person who is a representative of another person in terms of article 66 shall, within the limits set out in that article, be jointly and severally liable for the tax together with the person of whom he is a representative.