Subsidiary Legislation 406.02 enables a taxable person whose input tax is expected to exceed its output tax for 4 consecutive VAT periods to apply to the CfTC for the allocation of monthly instead of quarterly VAT periods. The MTCA has published a guideline which sets...
Further to the AGM of the Malta Institute of Taxation held on 16 June 2026 (see MIT News 18 June 2026), the Council of the MIT held its first meeting during which the appointments to key roles within Council as well as Committee chairpersons were...
Further to the AGM of the Malta Institute of Taxation held on 16 June 2026 (see MIT News 18 June 2026), the Council of the MIT held its first meeting during which the appointments to key roles within Council as well as Committee chairpersons were...
The MTCA has issued guidance on the issuance of fiscal receipts by persons registered under article 11 as a "Small Enterprise". The guidance clarifies that, where such persons are required to issue a fiscal receipt (applies to all supplies made in Malta with the exception...
This week's edition of the CFE Tax Top 5 looks at the following: EU AML Authority Finalises Technical Standards for FIU Cooperation & EPPO Reporting OECD Publishes Tax Co-operation for Development 2025 Progress Report Tax Inspectors Without Borders Annual Report 2026 Published CFE Issues Opinion...
The Individual Tax Programme Rules 2026 were published by LN 195 of 2026. The rules come into force on 1 January 2027....
Today, 24 June 2026, the European Commission adopted a tax simplification package comprising two legislative proposals: the direct taxation Omnibus and the Recast of the Directive on Administrative Cooperation (DAC) The declared objectives of these initiatives are to streamline EU tax rules, reduce compliance costs for businesses, and...
Further to a compliance exercise conducted by the Malta Tax & Customs Administration during the first quarter of 2026, under the Cooperation with other Jurisdictions on Tax Matters Regulations, which give effect to the CRS and FATCA framework in Malta, the MTCA has published a...
The MTCA has published its annual report for 2025. View here....
