Cap. 395 чл. 22Place of provision of services.

(1) The provision of a service takes place in Malta if:

(a) the service provider is resident in Malta at the time the service is provided; or

(b) the service is physically performed in Malta by a person who is present in Malta at the time the service is provided; or

(c) the service is provided to a person who is resident in Malta.

(2) Where the service is provided to a person who is resident in Malta and the service provider is not resident in Malta and is not registered for the purpose of this Act, the said person who is resident in Malta shall be deemed to have himself provided those services in the course or furtherance of his business activity and the provisions of this Act, including the obligation to apply for registration and to account for and to pay the tax, shall apply accordingly.