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 Malta Gaming Authority (MGA) and the Malta Tax and Customs Administration (MTCA) jointly hosted an information session for stakeholders on the new legislative framework for VAT and gaming taxes for the gambling and betting sector on 27 April 2026. During the session representatives from...
The Gaming Tax Regulation (S.L. 583.10) will be revised with effect from 1 October 2026, as announced by LN 84 of 2026. As explained in the Press Release issued by the MTCA and the MGA, the main changes include: simplified and equitable gaming tax rates for both...
The European Commission's proposals for EU Customs Reform (May 2023), included the creation of an EU Customs Authority. The Council of the Euorpean Union and the EU Parliament have selected Lille, France for the seat of this Authority....
The MTCA has issued a notice to economic operators on the integration of Common Health Entry Documents (CHEDs) with the Customs Import System via the EU Single Window Environment for Customs (EU CSW-CERTEX) which became operational on 24 March 2026. View here....
The Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may be subject to both duty and income tax. source: mtca.gov.mt...
The Budget Measures Implementation Act was published by Act III of 2026. The Act amends the following: Civil Code Cap. 16 Customs Ordinance Cap. 378 - Income Tax Act. Cap. 123 1 Social Security Act Cap. 318 Motor Vehicles Registration and Licensing Act Cap. 368 Income Tax Management Act Cap. 372 Excise Duty...
LN 28 of 2026 has revised the Excise Duty Act, introducing, with effect form 1 April 2026, duty of €8 per Kg on 'Nicotine Pouches', defined as "Nicotine containing products intended for the intake of nicotine into the human body, by oral application, excluding for...
