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From 1 January 2015 the place of supply rules relating to electronic services supplied to non-taxable persons in the EU will be taxable in the Member State of the customer.

On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets

Back in April 2020, the Ministry for Finance and Financial Services had announced the extension of the tax deferral scheme to additionally cover taxes owed up to June 2020.

The yachting industry in Malta is an ever-growing sector. At present, there are over 1,000 yachts above 24 metres in length registered under the Malta flag.

Watch our informative video featuring Timothy Hampton, our Senior Manager for Client Accounting, as he highlights the importance of the Accounting function.

15 May 2020 is the deadline to apply for the deferral of May/June employee taxes, maternity fund payments, social security contributions and VAT.

As from 1 January 2024, a reduced VAT rate of 12% shall be applicable to the following services...

Yesterday, the Malta Tax and Customs Administration (MTCA) has published Guidelines on the application of the special 12% VAT rate in relation to the hiring of pleasure yachts...

A legal notice was recently issued by the Ministry of Finance in Malta to transpose paragraph 5 of Article 105a of Council Directive 2006/112EC on the common system of value added tax, as subsequently amended.

The European Commission has published a guide to the Mini One Stop Shop (MOSS); Find out more on the MOSS and the 2015 changes to the VAT rules ...

All you need to know about the benefits of a Maltese Flag: tonnage tax regime, no other income tax, shipping companies, VAT benefits and how companies and shipowners in other countries can use the benefits in a cooperation.

An aircraft whose owner is established in the European Union and is intended for commercial use may be imported through Malta for VAT purposes and thus enabling the aircraft to be in free circulation within the European Union.

At some point, over the last 48 hours, the Government of Malta has issued a Legal Notice on Quarantine Leave.

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.

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.

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...