Act No. XXXVIII of 2024 - Value Added Tax (Amendment) Act
Fourteenth Legislature (2022 - 2026 )
| Download the Document | |
| Published on | 17 December 2024 |
Bill No. 118 - Value Added Tax (Amendment) Bill
| Debated in | 1st Reading | 2nd Reading | Committee | Recommittal | 3rd Reading |
|---|---|---|---|---|---|
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Sitting No. 270
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30 Oct 2024
Plenary Session |
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Sitting No. 289
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27 Nov 2024
Plenary Session |
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Sitting No. 031
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05 Dec 2024
Adjunct Committee for the Consideration of Bills |
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Sitting No. 294
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10 Dec 2024
Plenary Session |
⦿ |
Objects and Reasons
The objects and reasons of this Bill are to carry out amendments for the purpose of transposing the provisions of Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises.