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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 31
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 35
- Chapter 1 - Application of rates (Article 93-95) 3
- Chapter 2 - Structure and level of rates (Article 96-105) 10
- Chapter 3 - Temporary provisions for particular labour-intensive services (Article 106-108) 3
- Chapter 4 - Special provisions applying until the adoption of definitive arrangements (Article 109-122) 14
- Chapter 5 - Temporary provisions (Article 123-129) 5
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 26
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 193-280) 88
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 27
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 12

Article 127

Comparing 01/01/2007 → 29/12/2007: 0 added, 0 removed, 1 changed Close comparison

Malta may, until 131 ~~January~~December 2010, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of foodstuffs for human consumption and pharmaceuticals.

Official text · consolidated version 29/12/2007 (no longer in force) Open full page ↗