MIT re-appointed to the EU VAT Expert Group

The Malta Institute of Taxation has been re-appointed to the EU VAT Expert Group for another 3-year term, commencing 1 October 2019. The VAT Expert Group assists and advises the European Commission on VAT matters, in particular, on the development and implementation of VAT policies. It...

CFE Global Tax 10 (Sept 2019)

This month’s edition of the CFE Global Tax 10 looks at the following: New Digital Tax Proposals Due October; OECD Publishes Energy Taxation Report; Tax Transparency: Significant Progress Noted on Country-by-Country Reporting; Guinea, Namibia and Honduras Join the Global Forum on Tax Transparency; Reminder: 12th...

CFE Tax Top 5 – 30 September 2019

This week’s edition of the CFE Tax Top 5 looks at the following: EU Court Delivers Fiscal State Aid Judgments; Tax Administration European Union Summit; Tax Inspectors Without Borders Publish Annual Report; Iceland Deposits MLI Ratification Instrument; Global Tax Advisers Platform Conference – Torino, 3...

VAT “Quick Fixes” – Draft Explanatory Notes published

In the run-up to 1 January 2020, the date of entry into force of Council Directive (EU) 2018/1910, Council Implementing Regulation (EU) 2018/1912, and Council Regulation (EU) 2018/1909, the EU Commission services is in the process of preparing Explanatory Notes which are intended to clarify...

CFE Tax Top 5 – 23 September 2019

This week's edition of the CFE'sTax Top 5 looks at the following: Apple’s State Aid Appeal Heard by EU General Court; OECD Publishes Energy Taxation Report Summary; Commission Publishes Report on Administrative Cooperation Directive; OECD Tax Administration 2019 Report Published; Reminder: GTAP Conference – 3...

CFE Tax Top 5 – 18 September 2019

This week’s edition looks at the following: EU Finance Ministers Discuss Energy Taxation at Informal ECOFIN Meeting; OECD Publishes Tax Morale Report; Commission Opens In-Depth Individual State Aid Investigations Into Belgian Excess Profit Rulings; Statistics Available for EU VAT Mini One-Stop-Shop; Reminder: GTAP Conference –...

CFE Tax Top 5 – 11 September 2019

This week’s edition of the CFE Tax Top 5 looks at the following Von der Leyen to present the new EU Commissioners VAT Gap shrinks further, EU Member States still losing over Euro137 billion Tax Transparency: Progress noted on Country-by-Country reporting OECD: More action required...

VAT: Fiscal Receipt books

The Office of the CfR has announced that as of 9 September 2019, fiscal receipt books are to be collected from and returned to the Maltapost Head Office in Marsa. Fiscal receipt books can be ordered online at https://cfr.gov.mt/en/eServices/Pages/Order-Fiscal-Receipt-Books.aspx...

New CfR Online service: DDT10 applications

The Office of the CfR have announced a new online service for DDT10 applications. Tax practitioners must be authorised by their clients to be their tax representatives with respect to this electronic service by means of the Authorisation of Tax Representative form. Further information on the new...