The Ministry of Finance (MoF) has issued the here below Decision No. 96/1 dated February 27th, 2019 (published in the Official Gazette on March 7, 2019), implementing the provisions of article 33 bis of the Law No. 379 dated 14/12/2001 (the VAT Law) as introduced by virtue of article 37 of the Budget Law No 79 dated 18/4/2018. This Decision relates to build properties rent activities for non-residential purposes (commercial) for which VAT has not collected from its lessees by the lessors whether from religious organisms and alike till 30/6/2018 or from other lessors till 30/6/2014. In compliance with both the aforesaid article 33 bis and the Decision No. 96/1, the VAT will not be due nor the penalties (i) if one of the parties of the contract belongs to a religious entity or any of its related entities, or public administration or institutions, or municipalities until the end of the second quarter of the year 2018 (ii) in all other cases and until the end of the second quarter of the year 2014. The Decision confirms that all the above mention parties are considered as registered at the VAT’s directorate de facto as of July 1st, 2018 if ever the fail to do so and the conditions to the submission are met. It should be highlighted as well that the provisions contained in the last paragraph of article 33 bis and article 3 of the Decision No. 96/1 apply criminal liability related to the false declaration or unlawful deduction/reimbursement in accordance with the Legislative-decree No 156 dated 16/9/1983. This practice is very new and was never applied before.