
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 2024.
Article 3 
This Decision is addressed to Malta.