by Christabel Spiteri | Jul 27, 2023 | News
The Malta Tax and Customs Administration notifies that the deadline for the filing of VAT returns that are due by 15th August 2023 has been extended to 31st August 2023. The due date of the relative payment is being extended accordingly.
by Stephen Balzan | May 19, 2023 | News
The Office of the Commissioner for Revenue has embarked on an exercise to align VAT periods with the Recapitulative Statement reporting periods, with VAT periods being changed to calendar quarters. Qualifying VAT numbers which previously had a period...
by Stephen Balzan | Apr 12, 2020 | News
On 3 April 2020, the EU Commission decided to approve requests from all Member States and the UK to temporarily waive customs duties and VAT on the importation from outside the EU of masks, testing kits, ventilators, medical devices, and protective equipment, in order...
by Stephen Balzan | Apr 17, 2017 | Articles & Publications
The European Court of Justice (ECJ) has once again confirmed that a reduced rate of VAT on e-books is not allowed and that Member States must continue applying the full VAT rate on the sale of e-books. The case against Poland (C-390/15) looked at whether the...
by Stephen Balzan | Dec 5, 2016 | Articles & Publications
On the 1st December 2016, the European Commission (EC) published its legislative proposal to change the VAT rules for online sales of goods and services in Europe, over the 2018-2021 period. The main aims of the proposal are to facilitate cross-border...
