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....
Further to the amendment to the Duty on Documents and Transfers rules (See MIT News 25 May 2026), the MTCA has clarified that with effect from 1 September 2026, a site plan issued by the Land Registry, duly marked, signed and stamped by a Perit, will be...
This week's edition of the CFE Tax Top 5 looks at the following: Ireland Launches 2026 Presidency of the Council of the EU & Sets Out Tax Priorities OECD Issues Guidance on Global Information Return XML Schema Ahead of First Filing Cycle Council of the...
Effective 1 July 2026, purchases of low-value goods online from outside the EU and imported into Malta will be subject to a €3 duty charge (See MIT News 2 January 2026). The MTCA has issued guidance on the manner in which the duty is to...
