Guidelines on the rectification of VAT Registration from Article 10 to Article 11 have been published by the Office of the CfR. The guidelines set out the criteria applicable to the change in registration form article 10 to article 11 prior to the lapse of 6 months,...
The Commission has published draft amendments to Regulation 904/2010, concerning the extension of the special scheme to cover all distances sales of goods and services made to non-taxable persons. The proposed amendments can be viewed here. Feedback on the draft implementing regulation can be submitted until 18...
This week's edition of the CFE Tax Top 5 looks at the following: EU Council Updates EU Tax Blacklist Detailed Implementing Regulation for EU e-Commerce Directive Published EU Commission February Infringement Package Evaluation from TOMS public consultation Final Reminder: CFE European Register Webinar on the Tax...
The European Commission has published the outcome from the Public Consultation held last year on the VAT Travel Agents Scheme. This can be viewed here. source: ec.europa.eu ...
On 22 February 2021 the Council today adopted a revised EU list of non-cooperative jurisdictions for tax purposes. Dominica was added to the list (Annex I of the conclusions) and Barbados was removed. source: consilium.europa.eu...
The Annual General Meeting of the Malta Institute of Taxation will be held online on Friday 26th February 2021 at 5.30pm. Prior to the call to order of the AGM the Institute shall be presenting the MIT Guide to Completing a VAT Return, which will be...
The deadlines for electronic filing of company tax returns for YA2021 have been extended. Click here to view the submission deadlines. source: cfr.gov.mt...
The Guidelines in relation to the Consolidated Group (Income Tax) Rules have been updated. The revised guidelines can be accessed at this link Source: cfr.gov.mt...
A guidance note on capital allowances in respect of car parks has been published by the Office of the CfR. The note clarifies the definition of “industrial building or structure” in article 2 of the Income Tax Act and provides that once a car park falls...
