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General (Malta)

Malta-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances such supplies are not subject to Maltese VAT provided that the following conditions are met:

1. Ìý

   •ÌýÌýÌýÌý The customer must be registered for VAT in another EU member state.

2. Ìý

   •ÌýÌýÌýÌý The supplier must record the customer's VAT number in its business records and on its invoice.

3. Ìý

   •ÌýÌýÌýÌý The supplier must obtain and retain proof of dispatch of the goods to another EU member state (see 30.28) – this proof must normally be obtained within three months of dispatch (six months for supplies of goods involved in processing or incorporation prior to removal).

Suppliers are expected to take reasonable steps to ensure that all of the conditions above are fulfilled.

Triangulation (Malta)

The term 'triangulation' is used to describe the situation where a business in EU member state A wishes to buy goods from a supplier