S.L. 406.11 Art. 2Interpretation. Cap. 406.

For the purposes of these regulations, unless the context otherwise requires: "the Act" means the Value Added Tax Act; "a taxable person not established within the territory of the Community" means a taxable person who during the time of supply in question, does not have his business nor a fixed establishment from which business transactions are effected, or, if no such business or fixed establishment exists, his permanent address or usual place of residence in the territory of the Community, and who, during the same period, has supplied no goods or services deemed to have been supplied in Malta, with the exception of:

(a) transport services and services ancillary thereto exempted pursuant, insofar as these form part of the taxable value, in accordance with item 12 of the Seventh Schedule to the Act, and items 1, 2, 4(2), 4(3), 5, 6, 7 and 8(1) of Part One of the Fifth Schedule to the Act;

(b) services provided in cases where tax is paid solely by the persons to whom they are supplied, pursuant to items 7, 9, 10, 11(1) and 12 of the Third Schedule to the Act, where the services are supplied and carried out by a taxable person resident abroad. "territory of the Community" means the territories defined in the Sixteenth Schedule to the Act; "a taxable person not established in Malta" means a taxable person who during the time of supply in question, does not have his place of his economic activity nor a fixed establishment from which business transactions are effected, or, if no such place of his economic activity or fixed establishment exists, his domicile or his normal place of residence in Malta.