As from 1st January 2015 the EU will implement a number of changes in the place of supply rules in a business to consumer scenario, which will shift the place of supply to the country of consumption of telecommunications, broadcasting and electronically supplied services.

Following the 2015 Budget presented by the Finance Minister during the end of 2014, a Bill has been issued which proposes a changed in the definition of the term ‘company’ for income tax purposes.

The total penalty is capped at €5,000 for non-compliance to each stated obligation separately.

The Commissioner for Revenue and Malta Enterprise extended the tax deferral scheme until June 2020.

The EU Commission approves requests from all Member States and the UK to temporarily waive customs duties and VAT on the import of medical equipment.

The Maltese government has recently announced that the Tax Exemption Scheme which was previously introduced to benefit first time buyers will once again be extended till the 30th of November 2015.

In a press release issued by the Ministry for Finance and Financial Services on 14 July 2020, it was announced that the Commissioner ...

Extension of the Reduced Tax and Duty Schemes on transfers of immovable property.

On 28th February 2024, the Malta Tax and Customs Administration issued version 4.6 of the AEOI Implementing Guidelines.

In terms of Legal Notice 231 of 2023, which amended the Eighth Schedule of the Maltese VAT Act (Cap 406 of the Laws of Malta), a reduced VAT rate...

Malta Enterprise (ME) - the national development agency responsible for promoting and facilitating international investment in the Maltese Islands has officially launched the new applications form for the Investment Tax Credits Scheme 2014 – 2020

As from 18 May 2020, the Online Form for the Registration of a Fiscal Unit is available.

Following successful negotiations, Malta and Romania signed a protocol in Bucharest strengthening the two countries' 1995 Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Avoidance.

On the 28th of December 2023, the Commissioner for Tax and Customs ("CfTC") announced an amendment on the manner in which intellectual property ("IP")...

Through Legal Notice 36 of 2016, The Minister for the Economy, Investment and Small Business has recently released the Tax Credits for Micro Enterprises and the Self-Employed (Amendment) Regulations, 2016.

By virtue of Legal Notice 37 of 2018, the Maltese government introduced the Notional Interest Deduction (NID) Rules.

The scheme announced by the Government of Malta for those buying their first residential property has now been extended by an additional 3 months to the 30th of September 2015.

Malta is one of the six EU Member States that has, since 2017, provided for an allowance on equity, referred to as ‘Notional Interest Deduction' or ‘NID'.

The mini One Stop Shop (MOSS) comes into force on 1 January 2015.

Taxation in Malta 2026 - a short video that answers all questions.