Cap. 395 ст. 17Charge to excise tax on services.

Subject to the provisions of this Act, an excise tax on services shall be levied and collected by the Director on all taxable services provided in Malta by a service provider at the rate of five per cent of the total taxable value of the taxable services provided during a tax period:

Provided that where the total value of the services of a service provider has not, in the twelve months ending with the last day of the immediately preceding tax period, exceeded thirteen thousand and nine hundred and seventy-six euro and twenty-four cents (13,976.24) or such other higher amount as may be prescribed, ETS shall not be chargeable on such person in respect of that period: Provided further that in respect of the first twelve months after the coming into force of this Act, the immediately preceding proviso shall apply in such manner and under such conditions as the Director may deem appropriate.