Those who acquire intra-community goods while in Malta with a Value of more than €10,000 for the whole year should register for VAT under article 12. They are also required to pay VAT every time they acquire such intra-community goods.

If you are registered under article 11 as an exempt taxable person and you intend to make Intra-Community acquisitions and pay VAT thereon in Malta, then you need to register also under article 12 to obtain a valid identification number for this purpose and qualify for such an arrangement.