Malta | Government introduce EU’s four ‘Quick Fixes’ for VAT

By |December 12th, 2019|

The Maltese government recently adopted into Maltese VAT law the provisions for the simplifications to the cross-border supply of goods within the EU; also known as the 'Quick Fixes'. As a result, the Malta four Quick Fixes laws come into force as of 1 January 2020. The ‘Quick Fixes’ aim [...]

Malta | Launches Revised Guidelines on Yacht Leasing Post Panama Papers

By |March 25th, 2019|

In response to the infringement proceedings launched against it by the European Commission early last year, Malta has released revised guidelines on its VAT treatment of pleasure yacht leasing. These new rules are effective on all leases commencing on or after 1 November 2018. The Commission had held that Malta [...]

Malta | Digital Books to Enjoy Same 5% Reduced VAT Rate as Printed Cousins from 2019

By |December 19th, 2018|

Malta has recently enacted legislation providing that as of 1st January 2019, digital supplies of audio books, books and similar printed matter will be subject to the same reduced 5% VAT rate which their traditional printed versions currently benefit.  Prior to this date, the standard 18% rate of VAT applies. [...]

Malta | Increase to Small Undertakings Registration Threshold from July 2018

By |June 11th, 2018|

As of 1st July 2018, under amendments to the Maltese VAT Act, the small undertakings registration threshold for taxable persons whose main economic activity lies in certain supplies of services is increased to EUR 20,000 from EUR 14,000. This means that if the annual turnover of an affected taxable person [...]

Malta | VAT Registration Threshold Increases for Small Enterprises from January 2018

By |May 10th, 2018|

On 24th February 2018, Council Implementing Decision 2018/279 was published authorising Malta to increase its VAT registration threshold for certain resident small businesses to EUR 20,000 from EUR 14,600 as of 1st January 2018. This means that affected taxable persons whose annual turnover is no higher than EUR 20,000 are [...]

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