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What is an intra-community acquisition?

Intra-community acquisition means the acquisition of the right to dispose as owner of goods, which are transported by or on behalf of the supplier or the person acquiring them from a Member State to the person acquiring them in another Member State (Malta).

  • The place of an intra-Community acquisition is where the transport ends, that is to say in Malta.
  • The place of an intra-Community acquisition will also be Malta if a person registered under article 10 or article 12 is making this acquisition under his Maltese VAT number, even if the transport ends in another Member State than Malta.


An intra-Community acquisition is subject to VAT in Malta if:

  • this intra-Community acquisition is made for consideration and is done by a taxable person acting as such who is registered under article 10 or article 12 of the VAT Act;
  • the vendor is a taxable person acting as such who is not eligible, with respect to the intra-Community supply made in the Member State of origin, for an exemption under the special scheme for small undertaking in that Member State (equivalent to taxable person registered under article 11 in Malta).