02018D0279 — EN — 10.11.2020 — 001.001

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Amended by:

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COUNCIL IMPLEMENTING DECISION (EU) 2018/279

of 20 February 2018

authorising Malta to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

Article 1

By way of derogation from point 13 of Article 287 of Directive 2006/112/EC, Malta is authorised to exempt from VAT taxable persons whose economic activity consists principally in supplies of services with a high value added (low inputs) and whose annual turnover is no higher than EUR 20 000 .

Article 2

This Decision shall take effect on the day of its notification.

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It shall apply from 1 January 2018 until 31 December 2024.

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Article 3

This Decision is addressed to Malta.