
Article 1 
By way of derogation from point 13 of Article 287 of Directive 2006/112/EC, Malta is authorised to exempt from VAT taxable persons whose economic activity consists principally in supplies of services with a high value added (low inputs) and whose annual turnover is no higher than EUR 20 000.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2018 until 31 December 2020, or until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC, whichever date is earlier.
Article 3 
This Decision is addressed to Malta.
Done at Brussels, 20 February 2018.
For the Council
The President
V. GORANOV