The MTCA has announced that changes between VAT registrations under Article 10 and Article 11 may now be submitted through the VAT e Services portal. Taxpayers registered under Article 10 may submit a request for a change of registration to Article 11 during the first 12...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Releases Common Understanding & Updated Guidance on Global Minimum Tax Implementation EU Commission Publishes 2026 Work Programme for VAT in the Digital Age Implementation AMLA Publishes Direct Supervision Reporting Framework &...
The European Commission has published the work programme for VAT in the Digital Age (ViDA) package, covering implementation activities tentatively planned for 2026 in connection with the implementation of VIDA. The VIDA Package Formally adopted in March 2025, the VIDA Package will be phased in gradually from...
LN 157 of 2026 has introduced a new article 2A to the Customs Regulations which allows the CfTC to authorise, subject to the conditions specified, the onward movement of a motor vehicle which is not in free circulation in the EU and which arrives at...
Amendments to the Capital Gains Rules (LN 156 of 2026) and the Duty on Documents and Transfers rules ( LN 158 of 2026) in relation to transfers of shares and transfers of value in a company, requiring, where applicable, a site plan issued by the Land...
The Cooperation with Other Jurisdictions on Tax Matters Regulations have been revised by LN 162 of 2006 published on 22 May 2026. The amendments, which enter into effect retrospectively as of 1 January 2026, include the transposition of the EU Administrative Cooperation Directive as amended...
The Malta Tax and Customs Administration has announced that the online service for filing the Personal Income Tax Return for the Year of Assessment 2026 (Basis Year 2025) is now available. The online tax return can be completed at mytax.mtca.gov.mt The MTCA is encouraging taxpayers to use...
The IFSP is holding its annual conference - Future Proofing Malta's Financial Services Proposition - on 26 May 2026. Click here to find out more....
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN Agrees VAT Fraud Cooperation Framework & Discusses Capital Markets Integration CFE Submissions on EU AML Authority Consultations on Customer Due Diligence & Business Relationships Standards EU Institutes Agree Simplification to AI...
