TAX News Malta Institute of Taxation

New eco-contribution rates

The MTCA has announced that, effective 1 July 2026, the eco-contribution rate of €0.50 per night will be increased to €1.50 per night, capped at €22.50 per stay....

EU introduces customs duties on low-value e-commerce packages

As of July 2026, €3 customs duty per item will be levied on e-commerce parcels valued below €150 imported into the EU. This temporary measure, which will apply until the setting up of the EU Customs Data Hub in 2028, customs duty, will effect parcels sent directly to consumers from...

Single Point of Submission for Form T, Form H and MSR Form F via BAROS

The Malta Business Registry (MBR), in collaboration with the Malta Tax and Customs Administration (MTCA), have announced that as from 1st December 2025, a single point of online submission will be introduced for the following forms through the BAROS platform: Form T – Transfer of...

€150 customs duty exemption threshold to be removed as of 2026

Under current rules, parcels of a value of under €150 that are sent from a third country to a consumer in the EU are exempted from customs duties in the Member State of arrival. Member States have reached political agreement to remove the exemption and have...

EU Commission publishes latest version of CN codes

The European Commission has published the latest version of the Combined Nomenclature (CN). The Combined Nomenclature  is a tool for classifying goods, which classification determines which rate of customs duty applies upon importation and how the goods are treated for statistical purposes. This version of...

Budget Measures 2026 Implementation Bill

Further to the Budget for 2026 announced on 27 October 2025, the Budget Measures Implementation Bill has been published. The Bill 155 proposes amendments to: Part II Amendment to the Customs Ordinance. Cap. 37. Part III Amendments to the Income Tax Act. Cap. 123. Part...